Journal of Accounting Inquiry
Vol. 1 No. 2 (2022)

The Effect of The Effectiveness of Functions, Services and Implementation of E-SPT in The Era of The Covid-19 Pandemic on The Satisfaction of Taxpayer of Personal People in The South Tangerang Region

Ridho Mukson, Rozan (Unknown)
Tri Utami (Unknown)



Article Info

Publish Date
31 Dec 2022

Abstract

Abstract Purpose: This study aims to examine and analyze the effect of effectiveness of the E-SPT function, Tax Services and the Application of E-SPT on the satisfaction of individual taxpayers. Methodology: In this study, the data used to measure the effect of Functional E-SPT, Tax Services and Application of E-SPT on Individual Taxpayers Satisfaction by distributing questionnaires to Taxpayers at KPP Serpong Pratama. The number of respondents who filled out the questionnaire was 100 respondents. Findings: The results of previous tests have examined the effect of implementing e-SPT and tax services but not on the satisfaction of individual taxpayers. Here, the researcher wants to add a function variable, tax service, and also the application of e-SPT to measure and compare with previous research. Novelty: This study continues previous research by using a different population and adding a new variable. Keywords: Effectiveness Of Functions, Services, And Implementation Of E-Spt, Satisfaction Of Taxpayer Of Personal People

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Inquiry is an open access and peer-reviewed journal published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta in collaboration with APSAS. Journal of Accounting Inquiry invites researchers, academics, and practitioners to publish their original, conceptual, ...