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PENGARUH PENERAPAN e-SPT TERHADAP KEPUASAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT THE INFLUENCE OF THE APPLICATION e-SPT AGAINST SATISFACTION TAXPAYERS IN THE OFFICE SERVICES TAX PRATAMA SOREANG Written By: Roimond Immanuel NIM: 1232104 To improve the quality of service tax against the taxpayer, the Tax Directorate implement an electronic system (e-SPT) in annual tax reporting. The purpose of this study was to determine how was the application of e-SPT), how the taxpayer satisfaction, and how to influence the implementation of e-SPT towards satisfaction of taxpayers in Tax Services Office Pratama Soreang. The method used in this research was descriptive method to process data, by collecting data from questionnaires distributed to taxpayers. Sampling method used accidental sampling. Questionnaires processed statistically with Pearson Product Moment Correlation whose data was converted to interval data with the method of successive intervals. The results of the questionnaire showed the level of implementation of e-SPT has good with the mean of 3.94 and level of satisfaction of the taxpayer was good with a mean of 3.91. Based on statistical analysis using Pearson Product Moment, r = 0.384 was obtained which shows the relationship of e-SPT to satisfaction of taxpayers was low. Hypothesis test showed that tcount> ttabel namely 2.203> 2.048, it can be concluded that Ho was rejected and Ha accepted, which means there was a significant relationship between the implementation of e-SPT to the satisfaction of the taxpayer. The ammount of contributtions made by the effect of the application of e-SPT to satisfaction of the taxpayer at 14.8%, while 85.2% are influenced by other factors not examined by the author. Keywords: e-SPT (Electronic Mail Notification), and Satisfaction of the taxpayer.