Pengaruh Penerapan E-SPT Terhadap Pengisian SPT Menurut Wajib Pajak (Survey Wajib Pajak Yang Baru Terdaftar di KPP Madya Medan Tahun 2012)

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