ANALISIS FAKTOR-FAKTOR KESIAPAN WAJIB PAJAK TERHADAP PENGGUNAAN APLIKASI E-SPT DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG

PRAWITASARI, MARIA YULINDA and Ermadiani, Ermadiani and Fuadah, Luk Luk (2010) ANALISIS FAKTOR-FAKTOR KESIAPAN WAJIB PAJAK TERHADAP PENGGUNAAN APLIKASI E-SPT DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are (1) to determine the factors that support the readiness of taxpayers to use SPT Electronic applications ( e-SPT) in filing tax returns at Palembang Medium Tax Office, (2) to understand the obstacles encountered in the Tax Payer using the application, and (3) know the level of readiness of taxpayers of the use e-SPT application. Research finding has shown that the factors that support the readiness of taxpayers to use e-SPT aplication are socialization that was held by the Palembang Medium Tax Office, roles and services provided by the Account Representative (AR), e-SPT application is easily understood or user friendly, and the availability of electronic media that support for Taxpayers. Then a few taxpayers obstacles encountered in using e-SPT application are still not used to using, the application program is still frequently capricious, is still difficult to run because the application is still .considered less simple, and the limitatinns of ele.ctronic media that support the taxpayer, such as computers. Also regarding the readiness level of the taxpayer in the Palembang Medium Tax Office in using e-SPT application are based on questionnaires that have been deployed can be said is pretty good. They're ready to use these applications. In order to improve and enhance service performance Palembang Medium Tax Office to the taxpayer in terms of application of e-SPT, the writer suggests that socialization is held when any application program changes, program development of e-SPT application that can make use of~ returns, conducting training in the use of e-SPT with the application invite representatives of the taxpayer company, and increase the box office and staff in place taxation Integrated Services (TPT) for faster service and taxpayers do not need a long queue.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Surat Pemberitahuan, e-SPT, Pelayanan Perpajakan
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	24 Mar 2020 02:08
Last Modified:	24 Mar 2020 02:08
URI:	http://repository.unsri.ac.id/id/eprint/28506

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