Lissa, - (0751309) (2011) Pengaruh Penerapan e-SPT terhadap Efisiensi Pengisian SPT Menurut Persepsi Wajib Pajak (Survey terhadap Wajib Pajak Badan yang Terdaftar di KPP Pratama Bandung Bojonagara). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
e-SPT is a software application provided by the Directorate General of Taxes to Taxpayers for modernization of taxation. Utilization of information technology is expected to assist and facilitate the taxpayers in the process of charging and reporting returns to the KPP. This research aims to know the influence of e-SPT implementation on the efficiency of SPT filling according to Taxpayer perceptions. e-SPT implementation was examined through several indicators, namely : the urgency of the digital SPT implementation system, the purpose of applying digital SPT system, socialization to taxpayers, and constraints in implementing digital SPT. Efficiency of SPT filling was examined through several indicators, namely : speed, accuracy, and efficiency of storage space. This research was conduct at the KPP Pratama Bandung Bojonagara. The method used in this research is descriptive method with survey approach. The collection of data and information held by field of study through questionnaires, interviews and literature study. Data which used for this research is qualitative data that will be quantitatived using ordinal scale and the Likert method, which is then processed by using simple regression analysis techniques. The result of the analysis it was shown that the e-SPT implementation at KPP Pratama Bandung Bojonagara has been quite well and significantly influence the efficiency of SPT filling by Taxpayer perceptions.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | e-SPT, efficiency of SPT filling, taxpayer perceptions. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 09 Mar 2015 11:22 |
| Last Modified: | 09 Mar 2015 11:22 |
| URI: | http://repository.maranatha.edu/id/eprint/10881 |
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