Pengaruh penerapan e-spt ppn (per-03/pj/2015) dan penerapan e-faktur (per-16/pj/2014) terhadap efisiensi pemrosesan data perpajaka

Gea, Frendly Kristian (2016) Pengaruh penerapan e-spt ppn (per-03/pj/2015) dan penerapan e-faktur (per-16/pj/2014) terhadap efisiensi pemrosesan data perpajaka. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Target rasio kepatuhan Wajib Pajak agar tercapai, harus didukung oleh fasilitas pajak dan kepatuhan wajib pajak dalam membayar kewajibannya. Salah satu fasilitas pajak dalam rangka modernisasi perpajakan adalah e-Faktur yang merupakan satu sistem dengan e-SPT yang dibuat oleh DJP untuk digunakan oleh Wajib Pajak untuk kemudahan dalam penyampaian SPT. Penggunaan e-SPT dan e-Faktur dimaksudkan agar semua proses kerja dan pelayanan perpajakan dapat berjalan dengan baik serta mempermudah Wajib Pajak dalam melaksanakan kewajiban perpajakannya sehingga rasio kepatuhan Wajib Pajak diharapkan akan meningkat. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan e-SPT dan penerapan e-Faktur berdasarkan indikator kepraktisan, kemudahan perekaman data, kemudahan pemakaian, kemudahan perhitungan, keamanan dan kemudahan pelaporan terhadap efisiensi pemrosesan data perpajakan pada KPP Pratama Surabaya Wonocolo. Metode penelitian yang digunakan pada penelitian ini adalah kuantitatif deskriptif. Hasil penelitian variabel penerapan e-SPT berdasarkan indikator kepraktisan dan keamanan berpengaruh signifikan, sedangkan kemudahan perekaman data, kemudahan pemakaian, kemudahan perhitungan dan kemudahan pelaporan tidak berpengaruh secara signifikan. Hasil penelitian untuk variabel e-Faktur berdasarkan indikator kemudahan perhitungan berpengaruh signifikan terhadap efisiensi pemrosesan data perpajakan, sedangkan indikator kepraktisan, kemudahan perekaman data, kemudahan pemakaian dan keamanan tidak berpengaruh signifikan terhadap efisiensi pemrosesan data perpajakan pada KPP Pratama Surabaya Wonocolo / Ratio target of tax compliance to be achieved, facilities to be supported by taxes and assessable obedience in paying their responsibility. One of the tax facilities in order to modernization tax administration is e-Invoicing which is the system with e-SPT made by the Direction General of Taxation (DGT) used by taxpayers to ease the delivery of SPT. The use of e-SPT and e-Invoicing meant to all work processes and taxation services running properly and facilitate taxpayers to implement their taxing responsibility so that assessable obedience is expected to increase. The purpose of this research is determine the effect implementation e-SPT and implementation e-Invoicing is based on indicators of practicality, ease of recording of data, ease of use, ease of calculation, security and ease of reporting on the efficiency of data processing tax on taxable employers in taxable entrepreneur perception on Pratama Tax Office Surabaya Wonocolo. This research used descriptive quantitative method. The result showed that the variable of e-SPT indicator based on practicality and security significantly, while the ease of recording of data, ease of use, ease of calculation and the ease of reporting does not significantly affect the efficiency of data processing taxation. Results of research on e-Invoicing variable based on indicators of ease of calculation significantly, while indicators practicality, ease of recording of data, ease of use and security of reporting does not significantly affect the efficiency of data processing tax on taxable employers in taxable entrepreneur perception on Pratama Tax Office Surabaya Wonocolo

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