The Influence Of e- SPT Toward efficiency of SPT filling According To perception of Taxprayer In Padang
Abstract
Directorate General of Taxation (DJP) implements the modernization of tax administration system. One of them is developing of owed tax by changing SPT becomes e-SPT. However, in this year, although there has been a modernization of tax adminstration system, the tax acceptance level in indonesia still lacks. The aim of this research was to find out how big the influence of this application of e-SPT PPN toward the efficiency of filling up SPT. This research used primary data collection method by spreading questioners and sample. The population of this reserach were the entrepreneurs who got tax that was located in Padang. The method of data collecting in this research successed collecting 76 respondents the data analysis techique that was used was the simple regression analysis technique and the hypotesis was examined by using t-test and R2 test. Based on that test, it can be concluded that the aplication of e-SPT PPN significantly had positive influence toward the efficiency of filling up SPT PPN significantly had positive influence toward the efficiency of filling up SPT in Padang.
Key words : the Aplication of e-SPT, The Efficiency Of Filling Up SPT
