PENGARUH PENERAPAN E-SPT PPN TERHADAP EFISIENSI PENGISIAN SPT MENURUT PERSEPS…
mirna
ABSTRACT SPT electronic system (e-SPT) VAT is an application program that is administered by the Directorate General of Tax to taxpayers in order to improve the quality of tax services. The purpose of this study was to determine the extent of the influence of the application of e-SPT (Value Added Tax) towards SPT VAT charging efficiency. This study used a taxpayer who has been confirmed as taxable employers in Lhokseumawe as an object of research. Kind of data that used in this study is p…
- Fakultas Ekonomi Univeristas Syiah Kuala, Banda Aceh - 2014
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