THE RELATION OF E-SPT (VAT) IMPLEMENTATION TOWARDS THE EFFICIENCY OF SPT FILLING BASED ON TAXABLE ENTREPRENEUR PERCEPTION

Abstract

Tax revenue plays a very important role in maintaining economic development, social programs financing and infrastructure investment. Therefore, effective tax revenues from all agents or aspect of economic can improve public services in developing countries (Gahou & Soumare, 2012). The Directorate General of Taxation (DGT) as the board appointed by Indonesian Ministry of Finance to collect the tax revenue has a main demand to do some modernization in taxation system by implement the electronic system (e-SPT) in reporting tax. The purpose of this research is to examine the relation of e-SPT (Value Added Tax) implementation towards the efficiency of SPT filling. To accomplish this purpose, self-administrated questionnaires were collected from 40 respondents within Cikarang area. The Likert scale was used to rank the criteria based on the respondents’ preferences. The result has shown that e-SPT implementation has significant influence on efficiency of SPT filling. It explained that the respondents prefer to use electronic system (e-SPT) to report their Value Added Tax. In conclusion, this research addresses e-SPT as one of the recommended system to help taxable entrepreneur to reporting their Value Added Tax. The author also recommends for those taxpayers (in this case for Taxable entrepreneur) to fulfill their tax obligation because now we can easily report our Taxes.