Analysis of Application of e-SPT PPh 21/26 to the Number of Taxpayers, Tax Receipts, and Number of Users of e-SPT PPh 21/26 Period 2012-2015

Abstract

The purpose of this study is to analyze the implementation of e-SPT Income tax article 21 or 26 of the number of tax payers, tax revenues, and the number of e-SPT users Income tax article 21 or 26 Period 2012-2015 (Study Case: Jakarta Gambir Empat Tax Office. This research by using time series data period 2012-2015. The data obtained by the research section of PDI. Statistic tool in this research is independent samples t-tes (independent T). The results of the research showed a significant difference amount of the tax payer, tax revenue, and the number of e-SPT users Income tax article 21 or 26 period 2012-2015 in Jakarta Gambir Empat Tax Office. For future research suggested spare expand the scope of research by increasing the sample or adding variables to see the effect of the application of e-SPT.