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PENGARUH PENERAPAN E-SPT PPN TERHADAP KEPATUHAN PELAPORAN SPT OLEH PENGUSAHA KENA PAJAK PADA KPP PRATAMA BANDUNG CIBEUNYING

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ABSTRACT THE EFFECT OF THE APPLICATION E-SPT PPN TO THE COMPLIANCE REPORTING SPT BY TAXABLE ENTREPRENEURS IN KPP PRATAMA BANDUNG CIBEUNYING Written by: Mega Silvia Karen Hapukh NIM: 1232066 This study aims to determine how the implementation of E-SPT SPT PPN on the compliance reporting by Taxable Person and the effect of E-SPT PPN for the Taxable Person in the Tax Office of Pratama Bandung Cibeunying. This study uses qualitative descriptive case studies, data collection techniques by using interviews and questionnaires. Interviews were conducted with the head of the KPP office in Bandung Cibeunying and also some questionnaires were distributed to 50 corporate taxpayers (Taxable Entrepreneur) respondents regarding research about the implementation of E-SPT PPN to compliance reporting SPT by Taxable Person in KPP Bandung Cibeunying. The result of this research is that there is an effect of the application of E-SPT PPN between the Taxable Person in compliance SPT reporting by 31.02%. Based on the results of the study indicated r = 0557 and t = 5463, table = 2.010. It shows that thitung> ttable which is 5463> 2010. That means Ho is rejected and Ha is accepted, so there is a significant effect between the effect of implementation of Electronic Mail Notification (ESPT) in a report to the SPT Taxable Entrepreneur (PKP). Keywords: E-SPT PPN, Compliance Reporting SPT.