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PENANAN PENGGUNAAN e-SPT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MENYAMPAIKAN SPT DI KPP MADYA BANDUNG

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ABSTRACT PERANAN PENGGUNAAN e-SPT TERIIADAP KEPATT]IIAN W.{ITB PAJAK BADAI{ DALAM MEI\ryAMPAIKAI\ SPT DI KPP MADYA BANDUNG Laura Elizabeth Siahaan This research was conducted to find out the level of e-SPT used by Corporate Taxpayers, the level of compliance of Corporate Taxpayers when submitting the SPT, relationship between the use of a-SPT with the Corporate Taxpayes compliance when submitting SPT, the role of use e-SPT torxards the Corporate Taxpayers compliance level when submitting SPT, and the factors that predicted against the compliance of Corporate Taxpayers when submitting SPT on KPP Madya Bandr.ng according to the respondents perception. Methods that writer used on this research was descripive method, the data were obtained by spreading the questionnaires and analyzed to get conclusion. Data processing was using SPSS software version 16. Based on the results of the questionnaire from the respondents' perception it was known that the use ofe-SPT level by Corporate 'fa