EFEKTIVITAS PENERAPAN e-SPT BAGI WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG

SIRAIT, JELITA WINDA TANI and Daud, Rochmawati (2011) EFEKTIVITAS PENERAPAN e-SPT BAGI WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study tilled "Efektivitas Penerapan e-SPT bagi Wajib Pajak Badan di Kantor Pelayanan Pajak Madya Palembang" which aim to see how the effectiveness of e-SPT for the Taxpayer in KPP Madya Palembang, how the implementation of the e-SPT and the constraint using the e-SPT. This study used questionnaire that distributed to the respondents which Taxpayer in KP P Madya Palembang and process them by using the tabulation of data to look the percentage level of effectiveness e-SPT for the Taxpayer. The result of this research show that implementation of e-SPT is effective for the Tax Payer that conveniences provide in term cost, lime, and calculation are using computerized. Some of the constraint faced by the Taxpayer and Tax authorities in the implementation of e-SPT such as, lack of socialization provide by the KPP Madya Palembang in introducing e-SPT fqr the Taxpayer of KPP Madya Palembang, difficulty in getting the new version of e-SPT if Taxpayer want to download from the internet. To improve the good service, especially in the implementation of e-SPT, KPP Madya Palembang need to increase socialization that is less perceived by Taxpayer. in socialization KPP Madya Palembang should bring the programmers so that Taxpayer may ask directly if there is a system error. Providing software that also tend to be difficult that obtained by downloading on the internet should be provided by KPP Madya Palembang at the Tempat Pelayanan Terpadu (TPT).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	e-SPT, Wajib Pajak, Surat Pemberitahuan
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:	23 Mar 2020 06:41
Last Modified:	23 Mar 2020 06:41
URI:	http://repository.unsri.ac.id/id/eprint/28494

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