Text

PENGARUH PENERAPAN E-SPT PPH TERHADAP EFISIENSI PENGISIAN SPT OLEH WAJIB PAJAK PRIBADI PADA PT. PINUS MERAH ABADI

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE INFLUENCE OF IMPLEMENTATION OF e-SPT PPH TO EFFICIENCY OF SPT FILLING TO TAXPAYER PERSONAL Written by: Aldo Aristo Mark Obed Ezekiel Sihombing NIM: 1332092 The purpose of this research was to analyze e-SPT PPh the efficiency of SPT Filling and the implementation of e-SPT PPh on the efficiency of SPT Filling by taxpayer personal to PT.Pinus Merah Abadi. The data of this research was obtained by library and field research. The questioner in this research was distributed to tax payer (wajib pajak) by using product moment pearson method Correlation analysis, simple linier regression analysis, significance test and determination coefficient analysis were used to analyze the data. The result of this research showen the implementation of e-SPT PPh and the efficiency of SPT Filling by taxpayer personal has the positive correlation, found that 0.520. Based on simple linear regression analysis was known Y= 1,738 – 0,591 X means if the implementation of e-SPT PPh was null so the efficiency of SPT Filling by taxpayer personal was 1,738. If the implementation of e-SPT PPh increases to one so the efficiency of SPT Filling by taxpayer personal, the result was increased 0,591 so the implementation of eSPT PPh was positively influenced to the efficiency of SPT Filling by taxpayer personal in PT. Pinus Merah Abadi. Based on the significance test with t-test which is t count > ttable found 4,216 > 1,677, so it can be concluded that Ho was rejected and Ha is accepted, it means there was positive correlation and significance between the implementation of e-SPT PPh on the efficiency of SPT Filling by the taxpayer personal. Based on the determination coefficient analysis so the implementation SPT PPh has the positive influence on the efficiency of SPT Filling with the percentage 27%, the rest was 73 % which influenced by other factors out of the research. Keyword : SPT, e-SPT (PPh), SPT charging efficiency