PENGARUH PENERAPAN E-SPT PPH PASAL 21 TERHADAP EFISIENSI PENGISIAN SPT OLEH WAJIB PAJAK ORANG PRIBADI PPH 21 DI KOTA PADANG

Abstract

In order to increase the efficiency of the reporting and filling in the SPT taxpayer personal which focus to income tax (article 21). Directorate general does the socialization to the WPOP about the importance of using the reporting SPT by electronic (E-SPT), together with the new rule about the applying E-SPT article 21. The aim of this research is to test and analyze the effect in applying E-SPT article 21 to the efficiency in filling in the SPT by the taxpayer PPh21. This research is using method survey and simple analyze regression. The data collected by questioner that distributed to the taxpayer article 21 which is registered in KPP Pratama Padang, with of respondents was 103. Based on the research, it can be conclude that applying the E-SPT article 21 has a negative impact and significant to the efficiency filling in SPT.

 

Keywords : E-SPT, Efficiency filling in SPT, Article 21.