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PENGARUH PENERAPAN e-SPT TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DI KPP MADYA BANDUNG

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ABSTRACT THE EFFECT ADOPTION OF e-SPT ON CORPORATE INCOME TAX IN KPP MADYA BANDUNG By: Lulu Nasokhi Ndruru This research was conducted with the goal to determine how the application of e-SPT in KPP Madya Bandung, how the amount of corporate income tax receipts in KPP Madya Bandung, and to know how to influence the adoption of e-SPT Corporate Tax Associate at KPP Madya Bandung in 2008 to 2012 . The method used in this research was descriptive method used to process and analyze the data, so that it were concluded. The analysis used were the correlation coefficient analysis, tests of significance, and coefficient of determination. The number of users of e-SPT in KPP Madya Bandung each year had increased, were directly proportional to the number of registered corporate taxpayers each year were also increasing, but the realization of corporate tax receipts declined in 2011 and 2012. Acceptance of the highest corporate income tax was in 2010 was Rp. 1,076,527,507,173. Based on the research results, obtained by analysis of the correlation coefficient r = 0,24 means that there were positive effects and lower the implementation of e-SPT return on corporate income tax revenue . Significance of test resulted obtained t-count< t-table ( 0,43 < 2,353 ), which means there was no significant relationship between the implementation of e-SPT return on corporate income tax receipts, so that H0 was accepted. Based on a calculated coefficient of determination obtained Kd = 5,76%the remaining 94,24 % was caused by other factors outside the study.