Analisis Persepsi Wajib Pajak Badan terhadap Peranan Application Service Provider (ASP) dan Internet Service Provider (ISP) dalam Implementasi Electronic Filing System (E-Filing)

Luston, Dendy (1151159) (2015) Analisis Persepsi Wajib Pajak Badan terhadap Peranan Application Service Provider (ASP) dan Internet Service Provider (ISP) dalam Implementasi Electronic Filing System (E-Filing). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menganalisis persepsi Wajib Pajak Badan terhadap peranan Application Service Provider (ASP) dan Internet Service Provider (ISP) dalam implementasi E-Filing. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian deskriptif kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik wawancara, dengan melakukan tanya jawab dengan tiga perusahaan pengguna jasa ASP dan telah melaporkan SPT-nya menggunakan E-Filing. Data yang terkumpul adalah menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa Wajib Pajak Badan memiliki persepsi bahwa ASP memiliki peranan terhadap implementasi E-Filing dan Wajib Pajak Badan memiliki persepsi bahwa ISP kurang berperan terhadap implementasi E-Filing dikarenakan koneksi internet di Indonesia yang tidak stabil sehingga kurang dapat mendukung implementasi E-Filing di Indonesia.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perpajakan, Electronic Filling System (E-Filling), Application Service Provider (ASP), Internet Service Provider (ISP)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 23 Mar 2016 09:29
Last Modified: 23 Mar 2016 09:29
URI: http://repository.maranatha.edu/id/eprint/19566

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