PENGARUH PENYAMPAIAN SPT SECARA ELECTRONIC TERHADAP PENERlMAAN PPH BADAN

SEPTRIANY, WINDA and Nasai, M. (2011) PENGARUH PENYAMPAIAN SPT SECARA ELECTRONIC TERHADAP PENERlMAAN PPH BADAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted in three KPP Pratama Palembang. they are KPP Pratama Ilir Barat, KPP Pratama Seberang Ulu and KPP Pratama Ilir Timur. As observed in this study the influence of the electronic SPT submission corporate income tax receipts. From the analysis which done we can to know that the electronic SPT submission significant with the number of SPT submission at KPP Pratama Ilir Timur Palembang and KPP Pratama Seberang Ulu Palembang. The electronic SPT submission significant with the number of SPT submission at KPP Pratama Ilir Barat Palembang. The electronic SPT submission is not significant with corporation income tax receipt at KPP Pratama Ilir imur Palembang, KPP Pratama Ilir Barat Palembang, and KPP Pratama Seberang Ulu Palembang. it is because taxpayers who deliver their SPT at KPP Pratama Palembang there those their SPT is nihil so that taxpayers do not pay income tax. In addition, corporate !come tax revenue is also influenced by economic inflation, taxpayer business climate, economic growth, and taxpayer compliance in reporting, and pay tax obligations. To increase the corporate income tax receipts al KPP Pratama Palembang.researchers suggest to approaches to taxpayers regarding the taxation so that trust's taxpayers and compliance 's taxpayers in pay their obligations as a taxpayer so that the income tax receipts increases.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Penerimaan PPh Badan, e-SPT, e filling, SPT Tahunan Badan
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: 31 Mar 2020 03:32
Last Modified: 31 Mar 2020 03:32
URI: http://repository.unsri.ac.id/id/eprint/28746

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