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All Journal Cakrawala Pendidikan LaGeografiA Jurnal Wahana Kajian Pendidikan IPS Akuisisi : Jurnal Akuntansi Panggung Jurnal Al-Ashlah Jurnal Basicedu AT-TA`DIB Patria Artha Journal of Accounting Dan Financial Reporting Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Wacana Ekonomi Jurnal Ekuivalensi Amnesty: Jurnal Riset Perpajakan Attadib: Journal of Elementary Education JAS (Jurnal Agri Sains) Jurnal Evaluasi dan Pembelajaran POLITICA: Jurnal Hukum Tata Negara dan Politik Islam Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Instructional and Development Researches Empowerment : Jurnal Pengabdian Pada Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Jurnal Kajian Pembelajaran dan Keilmuan Convergence; Jurnal Oneline Jurnalistik Jurnal Biofiskim: Pendidikan dan Pembelajaran IPA Jurnal Transparansi Publik (JTP) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta JUSTER: Jurnal Sains dan Terapan Agrikan: Jurnal Agribisnis Perikanan Jurnal Basicedu ANWARUL: Jurnal Pendidikan dan Dakwah SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Journal of Management and Administration Provision Jurnal Ilmiah Pengabdian dan Inovasi KOLONI Jurnal AL-Muta`aliyah : Jurnal Pendidikan Guru Madrasah Ibtidaiyah DECISION : Jurnal Ekonomi dan Bisnis RANGKIANG: Jurnal Pengabdian Pada Masyarakat ILTEK : Jurnal Teknologi INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Journal of Coastal and Deep Sea Jurnal Penggerak Sawerigading Law Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Wasatiyah: Jurnal Hukum International Journal of Economics, Business and Innovation Research Innovation, Technology, and Entrepreneurship Journal
Amran Amran
Jurusan Manajemen, Fakultas Ekonomi Universiti Teknologi Malaysia
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Journal : Amnesty: Jurnal Riset Perpajakan

 1 
PENERAPAN SURAT PEMBERITAHUAN ELEKTRONIK (E-SPT) MASA PPN TERHADAP PEMENUHAN PEMERIKSAAN PADA WAJIB PAJAK BADAN (STUDI KASUS KPP MADYAMAKASSAR) Rustam, Andi; Amran, Amran; Wardani, Rezki
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4416

Abstract

The purpose of this study is to answer the problem of how to implement an online service system, namely the application of electronic notification letters (E-SPT) which is carried out on tax audit compliance in accordance with Parker's theory (2011: 1) in the form of optimal information or optimal information services such as availability. , easy to understand, relevant, useful, timely, reliable, accurate and consistent. The basis of this research is a qualitative descriptive type of research. The techniques used in data collection are field observation, in-depth interviews, and documentation. Then the data and interview results obtained were analyzed descriptively qualitatively. From the results of the research conducted, it shows that there is data stating that the process of implementing an Online-based System for the fulfillment of the inspection has been implemented properly, it is proven that there is a very synchronous answer between service informants and tax audit informants and shows consistency by requiring all taxpayers to be registered at KPP Madya Makassar uses a sustainable online system. Therefore, in-depth socialization is needed so that all parties served and the parties served can optimize the online system.
Co-Authors A. Roni, Khairun Abbassyakhrin, Abbassyakhrin Abdi, Muhammad Nur Ahmad Sidik Al Fasihah, Tamamatunnisa Ali Wardana, Mohamad amiludin, Jamiludin Amir Amir Anjani, Dea Apriani, Alfia ARDIANSYAH ARDIANSYAH Ardiansyah, Andri Aulia, Ghina Azis, Agung Firmansyah Burhanuddin, Chairul Iksan Chairul Iksan Burhanuddin Dadang Kurnia, Dadang Effendi, Nur Ika Eka Puteri, Alfira Erika Erika ERNI SURYANI, ERNI F, Jhosua Eward Fahmi Irfani Farizi, Muhammad Farhan Farrahatni, Fini Firdaus Firdaus Firman Menne Fitriani Fitriani Frida, Frida Gobel, Anisa Syamsudin haba, ramli Harahab, Delila Fitri Haslinah, Andi Hendra Hendra Henrizal, Erick Muhammad Herijal Putra, Nanda Isman, Isman Jamaluddin Jamaluddin Jamiludin, Jamiludin Jayawarsa, A.A. Ketut JUMARDI Kartamiharja, Ujang Komarudin A. Khaidir Fadil Kurniawan, Wahyu Ragil la Ode Safiuddin Latif, Nursidi M, Saripuddin M.Pd Prof. Dr. I Nyoman Sudiana . Malik Malik, Malik Mansur Mansur Masrullah, Masrullah Maya Angraini Fajar Utami, Maya Angraini Fajar Mirnawati Mirnawati Moh. Hidayat Mugi Hartono Muhammad Arif Muhammad Irfan Said Musyarofah, Yola Muttalib, Abd Nehru Nehru Noor Isna Alfaien Nur Abdi, Muhammad Nur, Rifai Nur, Rifai Nurman Hakim Olahairullah, Olahairullah Pasanda, Danil Prakasa, Indra Pratiwi, Putri Ayulia Rian Christian Sondakh Riandi, M. Inas Riansyah, Irji Ahmad Rika Sandi, Wahyu Faisa Rita Wulandari Rustam, Andi S, ST Muslimah Safaruddin Santi Wijayanti, Dwi Gansar Saputra, Raden Ridwan Hasan Saputra, Suryadi Shaliha, Gita Putri Amalia Sibali, Alwi Soekamto, Linarko Stevanus, Fernando Sudirman Sudirman Suhendra Suhendra Suyud, Suyud Syafniati, Syafniati Syamsidar, St Syamsuddin Syamsuddin Syuthi, Nurmadhni Fitri Tamrin, Asbullah Tasrif Tasrif Tri Mahyuni, Enni Triandana, Jenita Untoro Untoro Utamy, Renny Fatmyah wahyuni wahyuni Wardani, Rezki Wayan Kantun Yeni, Misra Yeni. R, Misra Yopi Eka Anroni Yuni, Rusma Yustika, Melisa Yusuf Rahman