ANALISIS E-SPT PPN DAN KONTRIBUSINYA TERHADAP PENDAPATAN PAJAK PERTAMBAHAN NILAI (PPN) DI KPP PRATAMA JAKARTA DUREN SAWIT

ARIE WIBAWA, FANI (2012) ANALISIS E-SPT PPN DAN KONTRIBUSINYA TERHADAP PENDAPATAN PAJAK PERTAMBAHAN NILAI (PPN) DI KPP PRATAMA JAKARTA DUREN SAWIT. D3 thesis, Universitas Negeri Jakarta.

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Abstract

Scientific Work aims to find out about the analysis of e-SPT VAT and contribution to value added tax revenue in Duren Sawit KPP Primary Jakarta. The method used in this research is descriptive analysis by the method of data collection through, library research, observation and interviews. Based on the results of observations made by the authors showed that before the e-SPT VAT, VAT revenue is not maximized or does not meet the target of KPP. Lack of implementation of e-SPT VAT has contributed so peningakatan tax revenues, especially VAT increase compared to the Taxpayer when using SPT VAT manual, as well as the absence of data accumulation tax administration and tax officials do not need to do a reconciliation. Key words: Contribution of e-SPT VAT, VAT Revenue

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