DAFTAR ISI

SAMPUL ............................................................................................. i
HALAMAN PERSETUJUAN ............................................................... ii
DAFTAR GAMBAR/BAGAN ................................................................ iii

BAB I PENDAHULUAN ..................................................................... 1

1.1 Latar Belakang ......................................................................... 1

1.2 Rumusan Masalah ................................................................... 6
1.3 Tujuan Penelitian ..................................................................... 6
1.4 Manfaat Penelitian ................................................................... 7

BAB II PROFIL INSTANSI ................................................................. 8

2.1 Sejarah Ringkas ....................................................................... 8

2.2 Struktur Organisasi, Job description ......................................... 9

BAB III TEORI DAN PEMBAHASAN ................................................. 14

3.1 Landasan Teori ........................................................................ 14
3.1.1 Pengertian pajak .......................................................... 14
3.1.2 Fungsi Pajak ................................................................ 15
3.1.3 Jenis Pajak Berdasarkan Sistem Pungut ..................... 16
3.1.4 Pengertian Surat Pemberitahuan (SPT) ....................... 16
3.1.5 Pengertian Pajak Elektronik ......................................... 17
3.1.6 Pengertian e-SPT ......................................................... 18
3.1.7 Pengertian e-Filling ...................................................... 20
3.1.8 Pengertian Sistem Pemungutan Pajak ......................... 22
3.2 Kerangka Konseptual ............................................................... 25
3.2.1 Peran e-SPT terhadap Efektivitas Pelaporan Pajak ..... 26
3.3 Metode Pelaksanaan Penelitian ................................................ 27
3.3.1 Jenis Penelitian ............................................................ 27
3.3.2 Lokasi Penelitian .......................................................... 27
3.3.3 Prosedur Penelitian ...................................................... 27
3.3.4 Metode Pengumpulan Data.......................................... 28

DAFTAR PUSTAKA ........................................................................... 30