PERSEPSI WAJIB PAJAK TERHADAP PENERAPAN e-SPT PPN PADA KPP PRATAMA PALEMBANG ILIR BARAT

SEBAYANG, LEO AGUNG and Ermadiani, Ermadiani (2013) PERSEPSI WAJIB PAJAK TERHADAP PENERAPAN e-SPT PPN PADA KPP PRATAMA PALEMBANG ILIR BARAT. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01091003052_0020086602_02.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (377kB) | Request a copy
Preview	Text RAMA_ 62201_01091003052_0020086602_01_front_ref.pdf Available under License Creative Commons Public Domain Dedication. Download (504kB) | Preview
	Text RAMA_62201_01091003052_0020086602_03.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (100kB) | Request a copy
	Text RAMA_62201_01091003052.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01091003052_0020086602_04.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (578kB) | Request a copy
	Text RAMA_62201_01091003052_0020086602_05.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (42kB) | Request a copy
	Text RAMA_62201_01091003052_0020086602_06_ref.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (52kB) | Request a copy
	Text RAMA_62201_01091003052_0020086602_07_lamp.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (316kB) | Request a copy

Abstract

In order to improve the quality of the tax service to taxpayers, the directorate general of taxation implemented an electronic system (e-spt) in tax reporting. This study aims to determine the taxpayer's perception of the implementation of e-spt. Object of this study is a taxable entrepreneur who has implemented an e-spt ppn on kpp pratama palembang ilir barat. The population of this study totaled 2,052 taxpayers effectively. Sample taken from the population by 95 Taxpayers. This study is a descriptive study using survey method. The data was collected using a questionnaire distributed to taxpayer on kpp pratama palembang ilir barat. Based on the results of the data analysis can be conclude the taxpayer's perception of the implemented of e-spt ppn on kpp pratama palembang ilir barat is good and has relatively efficient in term of speed, accuracy and practicality in term of filling and reporting the spt masa ppn.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Taxpayers Perception, e-SPT PPN, The Efficiency of e-SPT
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:	26 Jan 2021 06:26
Last Modified:	26 Jan 2021 06:26
URI:	http://repository.unsri.ac.id/id/eprint/41075

Actions (login required)

View Item