ANALISIS EFEKTIVITAS E-SPT GUNA MENINGKATKAN KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR SELATAN

Abstrak

The research aims to find out and to measure the efrfectivity of e-SPT system in increasing corporate taxpayer compliance into KPP Pratama South Makassar. The research design used case study through qualitative descriptive method with primary and secondary data. The technique of collecting datas were observation, interview, documentation. The result of the research took the data for recent two years those are 2017 and 2018 for the corporate tax payer who report and their tax revenue. The compliance of SPT report in the year 2016 is 32% and SPT report in PPN time 2017-2018 is 9%. It can be concluded that he effectivity of e-SPT system is applied good but categorized uneffective. This is because based on an effectivity criteria, the system is not catch 80% or more yet, and there are many registered corporate taxpayers who did nor report and realize their tax cause low of taxpayer compliance. Eventhough it is not catch the target and categorized un effectivity but the developing of the system is good for evaluating te target of te next taxreporting.