JRAA Vol.2 No.2, Juli 2015 PENGARUH PENERAPAN E-SPT PPN DAN SOSIALISASI E-SPT PPN TERHADAP EFISIENSI PENGISIAN E-SPT PPN PADA PENGUSAHA KENA PAJAK

PENGARUH PENERAPAN E-SPT PPN DAN SOSIALISASI E-SPT PPN TERHADAP EFISIENSI PENGISIAN E-SPT PPN PADA PENGUSAHA KENA PAJAK

Abstract

Issues raised in this study is there any influence between the application of e-SPT 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.