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.
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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) |
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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 |
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