PERSEPSI WAJIB PAJAK BADAN TERHADAP ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG)

Dhaniyanti, Rahma (2010) PERSEPSI WAJIB PAJAK BADAN TERHADAP ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research was an empirical research titled “Perception of Institution Tax Obligator to Electronic Notification Letter (E-SPET) (Study at Mid Tax Office of Malang)”. The research aimed to find out about the perception of Institution Tax obligator (Mid Tax Office of Malang) about application of electronic notification letter (e-SPT) as one of tax modernization in Indonesia. In this research, the researcher used 7 aspects in measuring tax obligator perception. The aspects were: pursuance progress, data confidential, security, and transparency. All the seven aspect also used in research done by Wiyanto (2007) to find out the perception of tax obligator in using monitoring, reporting, tax payment (MP3) and Atmoko (2009) to find out the perception of tax obligator about sunset policy application. Data found by questionnaries spread to institution tax obligator at Mid Tax Office of Malang. Research instrument used questionnaire with likert scale. In testing hypothesis stated, the writer used Paired Samples T-Test to test the average difference between hope and reality happened to tax obligator. With significance level 5%, there could be found result showed that there was average different in all aspect researched. In other words, Electronic Notification Letter (e-SPT) as tax modernization has not percept well by Institution tax obligator in Mid Tax Office of Malang.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 11 Apr 2012 03:55
Last Modified: 11 Apr 2012 03:55
URI: http://eprints.umm.ac.id/id/eprint/2055

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