The Effect of Implementation of E-SPT Vat on The Level Compliance Period Taxpayers Inaugurated as Taxable Entrepreneur (Case Study at Pratama Tax Office Kendari)

Abstract

This study aims to determine the effect of implementation of e-SPT VAT on the level compliance Period Taxpayers inaugurated as Taxable Entrepreneur (Case Study at Pratama Tax Office Kendari). This research is explanatory research. The object of this research is a taxable entrepreneur Pratama Tax Office in Kendari amounted to 3087. While the total sample of 101 taxable Entrepreneurs. The type of data in this study are Qualitative Data in this research from of description of the explanation of the variables and the object of the study and expression by the questionnaire that would be classified into categories using a Likert scale and Quantitative Data in this research was the respondents answer to the statement of the question are measured by scores on the scale Likert. The analysis used in this study using simple regression analysis using SPSS software version 23. The study concluded that the implementation of e-SPT VAT period that includes practically, ease of recording of data, ease of use, ease of calculation, security, and ease of reporting has a significant influence on the level of compliance of tax payers who are confirmed as employers taxable listed on KPP Pratama Kendari, meaning that the better implementation of e -SPT VAT period application period provided by the tax authorities will be able to improve compliance in the discharge of tax obligation. The quality of e-SPT VAT Period also rated good and can be viewed from indicator variables mentioned so realization of user-friendly for the taxation application user so that if the better the more obedient also in the report.