PENGARUH SPT ELEKTRONIK TERHADAP TINGKAT KEPATUHAN PELAPORAN PENGUSAHA KENA PAJAK PADA KPP PRATAMA PALEMBANG ILIR TIMUR

AMANDA, TIKA and Yusrianti, Hasni (2013) PENGARUH SPT ELEKTRONIK TERHADAP TINGKAT KEPATUHAN PELAPORAN PENGUSAHA KENA PAJAK PADA KPP PRATAMA PALEMBANG ILIR TIMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to know whether electronic SPT has significant influence towards ihe level of compliance reporting on taxable entrepreneur at Palembang Ilir Timur Tax Office. The method that is used in this research are comparative method and descriptive analytical. Analysis applied are l-test parametric statistical techniques and simple regression test wilh measurement scale of ratio. Testing of hypothesis by using compare mean test (t-test). The result shows that there are significant differences between reporting electronic SPT before and after the implementation of PER 44/P'J/2010, and significant influence between electronic SPT towards the level of compliance reporting on taxable entrepreneur, and some constraints about the implementation of electronic SPT towards the level of compliance reporting on taxable entrepreneur.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	eletronic SPT, the level of compliance reporting, value added tax.
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:	27 Jan 2021 08:11
Last Modified:	27 Jan 2021 08:11
URI:	http://repository.unsri.ac.id/id/eprint/41255

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