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PENGARUH PENERAPAN e-SPT PPN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK MADYA BANDUNG

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ABSTRACT EFFECT OF APPLICATION OF VAT e-SPT ON COMPULSORY TAX ON COMPULSORY TAX SERVICE OFFICE BANDUNG Written By: Andreas Sinaga NIM 1132083 This research was conducted to find out how the implementation of e-SPT VAT, to investigate Taxpayer Compliance Level, and to see the relationship between the Application of e-SPT VAT to Taxpayer Compliance Level. Research method used is descriptive method, with the main purpose, Systematically facts and characteristics of the object under investigation appropriately.The research results stated that the application of e-SPT VAT of 4.26 is at a high level which means the Taxpayer agrees in reporting SPT using e-SPT. The taxpayer compliance level of 4.27 is at a very compliant level which means Taxpayers are almost always obedient in reporting taxes on time. The relationship obtained between the implementation of e-SPT VAT with Taxpayers compliance level is 0.935 which means there is a very strong relationship and significant views of the interpretation interval from 0.80 to 1.00. The effect of the application of e-SPT VAT to the Compliance level Taxpayers of 87.4% seen from the coefficient of determination 0.874. Significant factors of the implementation indicators of VAT e-SPT constraints are overcome in the application of SPT Digital. Keywords: Application of e-SPT VAT, Taxpayer Compliance.