Pengaruh Penerapan e-SPT Terhadap Efisiensi Pemrosesan Data Perpajakan: Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama X, Bandung
Abstract: In order to improve
the quality of tax services to the tax payers, the Directorate General of
Taxation (DGT) implement modernization of tax administration system (e-
system). This system uses e-SPT in reporting tax. By changing the system into
modern system, DGT hopes that tax compliance will increase. The purpose of this
research is to examine the influence on the implementation of e-SPT towards
efficiency of taxation data processing. This research uses survey method with
simple regression analysis. Data are collected through questionnaires which are
distributed to tax payers at KPP Pratama "X" (Tax Office) in Bandung.
The results of this research shows that the implementation of e-SPT has a
significant influence towards efficiency of taxation data processing.
Keywords: Electronic SPT
(e-SPT), Efficiency of Taxation Data
Processing
Penulis: Ita Salsalina Lingga
Kode Jurnal: jpakuntansidd120157
