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https://repositori.uma.ac.id/handle/123456789/1013Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Sembiring, Warta | - |
| dc.date.accessioned | 2017-08-21T11:53:33Z | - |
| dc.date.available | 2017-08-21T11:53:33Z | - |
| dc.date.issued | 2013 | - |
| dc.identifier.uri | https://repositori.uma.ac.id/123456789/1013 | - |
| dc.description | Dalam rangka meningkatkan kualitas pelayanan pajak terhadap wajib pajak, Direktorat Jenderal Pajak menerapkan sistem elektronik (e-SPT) dalam pelaporan pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari penerapan e- SPT terhadap efisiensi pengisian SPT. Penelitian ini menggunakan metode survey dan analisis regresi sederhana. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebarkan kepada wajib pajak pada KPP Pratama Madya Medan. Berdasarkan hasil penelitian dapat disimpulkan bahwa penerapan e-SPT berpengaruh secara signifikan terhadap efisiensi pengisian SPT. | en_US |
| dc.description.abstract | In order to improve the quality of tax services to the tax payers community, the Directorate General of Taxation implement electronic system (e-SPT) in reporting tax. The purpose of this research is to examine the influence on the implementation of e-SPT towards efficiency of e-SPT filling. This research uses survey method with simple regression analysis. Data are collected through questionnaires which are distributed to taxpayers at Medan Middle Tax Office. The conclusion of this research shows that the implementation of e-SPT has a significant influence towards efficiency of e-SPT filling | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | Universitas Medan Area | en_US |
| dc.subject | Penerapan E-SPT | en_US |
| dc.subject | Efisiensi Pengisian SPT | en_US |
| dc.title | Pengaruh Penerapan E-SPT Terhadap Pengisian SPT Menurut Wajib Pajak (Survey Wajib Pajak Yang Baru Terdaftar di KPP Madya Medan Tahun 2012) | en_US |
| dc.type | Thesis | en_US |
| Appears in Collections: | MT - Master of Public Administration | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 111801034_file 1.pdf | Cover | 87.28 kB | Adobe PDF | View/Open |
| 111801034_file 2.pdf | Abstract | 78.93 kB | Adobe PDF | View/Open |
| 111801034_file 3.pdf | Introduction | 109.37 kB | Adobe PDF | View/Open |
| 111801034_file 4.pdf | Chapter I | 111.31 kB | Adobe PDF | View/Open |
| 111801034_file 5.pdf | Chapter II | 223.58 kB | Adobe PDF | View/Open |
| 111801034_file 6.pdf | Chapter III | 187.04 kB | Adobe PDF | View/Open |
| 111801034_file 8.pdf | Reference | 123.63 kB | Adobe PDF | View/Open |
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