PENGARUH PENERAPAN E-SPT PPN DAN SOSIALISASI E-SPT PPN TERHADAP EFISIENSI PENGISIAN E-SPT PPN PADA PENGUSAHA KENA PAJAK DI AREA KAWASAN EJIP CIKARANG SELATAN

Putri, Maulida Azhari (2014) PENGARUH PENERAPAN E-SPT PPN DAN SOSIALISASI E-SPT PPN TERHADAP EFISIENSI PENGISIAN E-SPT PPN PADA PENGUSAHA KENA PAJAK DI AREA KAWASAN EJIP CIKARANG SELATAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

MAULIDA AZHARI PUTRI. 2014. 8335129109. Influence of e-SPT VAT and Socialization of e-SPT VAT Against Efficiency Charging of e-SPT VAT Taxable Person EJIP Zone Area South Cikarang. S1 Accounting Studies Program. Department of Accounting. Faculty of Economics. State University of Jakarta. Issues raised in this study is there any influence between the application of eSPT VAT and Socialization of e-SPT VAT Against Efficiency Charging of e-SPT VAT partially and simultaneously. The purpose of this study is to obtain empirical evidence on the influence of the implementation of e-SPT VAT and socialization of e-SPT VAT to the charging efficiency of e-SPT VAT EJIP Zone Area South Cikarang. This research is expected to contribute to the Taxable Person to want to apply the modern administrative system in Indonesia at this time, so that the tax system in Indonesia will be able to more easily and efficiently. Effect of adoption of e-SPT VAT and socialization of e-SPT VAT to the charging efficiency of e-SPT VAT is research using primary data that the respondent is the Taxable Person's in the Cikarang area EJIP Southern Region. The number of samples in this study there are 53 companies, then the data obtained from respondents will be processed and tested using SPSS 16 data processing applications, which then obtained results supported the hypothesis with related theories. From the research results obtained by the authors, the application of e-SPT VAT and socialization of e-SPT VAT significant effect on the efficiency charging on e-SPT VAT either partially or simultaneously. This research provides advice to other researchers, further research is recommended to use different variables, in addition to the application of e-SPT VAT and socialization of e-SPT VAT as ease of recording of data, ease of data, or ease of use of e-SPT VAT. For practitioners, namely for the tax man, very necessary socialization e-SPT VAT is thoroughly and evenly and clearly and properly socialized, so the Taxable Person can better understand the e-SPT VAT and efficiency in charging the e-SPT VAT will increase.

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