Pengaruh Penerapan e-SPT PPN Terhadap Efisiensi Pengisian SPT Menurut Persepsi Wajib Pajak: Survey Terhadap Pengusaha Kena Pajak Pada KPP Pratama “X”
Abstract: In order to improve
the quality of tax services to the tax payer’s community, the Directorate
General of Taxation implement electronic system(e-SPT) in reporting tax. The
purpose of this research is to examine the influence on the implementation of
e-SPT (Value Added Tax) towards efficiency of e-SPT filling. This research uses
survey method with simple regression analysis. Data are collected through
questionnaires which are distributed to tax payers at Bandung Tax Office. The
conclusion of this research shows that the implementation of e-SPT (Value Added
Tax) has a significant influence towards efficiency of e-SPT filling.
Keywords: e-SPT (Value Added
Tax) and Efficiency of e-SPT filling
Penulis: Ita Salsalina Lingga
Kode Jurnal: jpakuntansidd120159
