The advancement of modern technology, especially in the field of electronics, brings convenience in carrying out archival tasks. One of the effects of technological advances in the field of filing is the existence of new innovation in the filing process, namely electronic files.
The Directorate General of Taxes (DJP) tries to fulfill the aspirations of taxpayers (WP) by facilitating easier procedure on reporting the Notification Letter (SPT), both the period and Annual SPT. e-SPT is the delivery of digital SPT form to KPP electronically or by using computer media. What can be applied is a report on Period Tax Income SPT, Annual Tax Income SPT, and Period VAT SPT.
There are several obstacles that affect reporting using e-NL, one of those is the lack of taxpayers' understanding on e-SPT reporting, the need of adequate mobile phones or computers and moreover an adequate internet