PERSEPSI PENGUSAHA KENA PAJAK (PKP) TENTANG PENERAPAN E-SPT PAJAK PERTAMBAHAN NILAI (PPN) DAN KEMUD
Penulis: Farida Aryani pada Minggu, 10 September 2017 - 17:51:34
Kategori : Jurnal Dibaca: 618 kali

This research is intended to know the perception of the taxed businessmen (PKP) about the implementation of e-SPT and the easiness of the SPT report-time period of PPN for PKP registered at KPP Pratama Sekayu, Musi Banyuasin regency. This research is quantitative descriptive which uses simple linear regression. Primary data is the questioner of PKP and secondary data is the amount of PKP that reported SPT through the e-SPT media for the time period 2014 till 2015. The result of this research stated that according to the perception of PKP about the urgency, purpose and socialization was good, moreover there was no any significant obstacles in the implementation of         e-SPT, only the internet access was still low in signal. The report of SPT through the e-SPT media is easier, speedier, accurate and efficient for time and cost. From the result of simple linear regression it was derived the score of variable regression coefficient  from the implementation of e-SPT PPN  and it showed positive influence 0.092 or 9.2% to the easiness of  SPT report, it means the higher the score of implementation variable of e-SPT PPN will cause higher variable score of easiness of the SPT report-time period of PPN. Therefore, the influence of other variables which was not studied was 90.8%.


Keywords: value added tax (PPN), taxed businessmen (PKP) and  e-SPT.




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