Text

PENGARUH PENERAPAN E-SPT PPN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SOREANG

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF APPLICATION OF ELECTRONIC TAX RETURN VAT TOWARD THE LEVEL OF TAX COMPLIANCE IN KPP PRATAMA SOREANG Written By: Monita Novalyn Bangu Radja NIM : 1132165 Tax was a source of state revenues the most important to country development .The VAT was types of taxes indirect to deposited by the other hand ( traders ) that was not the person in the tax consumers last. The purpose of this research was to find how the influence of the application of Electronic Tax Return VAT on the level of obedience was obligatory a tax on KPP Pratama Soreang. Analysis a method of the research was done by using the method descriptive to describe the influence of e-spt the ppn to taxpayer compliance rate to. The data used in this research derived from the filling out of the questionnaires the application of Electronic Tax Return VAT and taxpayer compliance rate to hosted by taxpayers agency as many as 30 people. The result of the questionnaire obtained calculated using formulas pearson product moment with scales ordinal. The research results show that a significant relation exists 0.01 between the application of electronic Tax Return the VAT with taxpayer compliance rate to into the delivery of like vat in KPP Pratama Soreang according to presepsi respondents, with the 0.556 and interpreted as being based on interprestasi a correlation coefficient. The belief writer is 95 % so Ho were rejected and Ha accepted , who mean there are influence welfare between the application of electronic Tax Return the VAT to taxpayer compliance rate to service office on KPP Pratama Soreang. Keyword : Tax Return VAT ; Electronic Tax Return VAT; tax compliance.