PENGARUH PELAYANAN E-SPT TERHADAP EFISIENSI DAN EFEKTIVITAS

PENYERAHAN SPT
(Studi pada Kantor Pelayanan Pajak di Wilayah Yogyakarta)
Diajukan sebagai Salah Satu Syarat untuk Mata Kuliah Metode Penelitian

Disusun oleh :
Arfenta Satria Nugraheni
1402140080

Program Studi S1 Akuntansi

Fakultas Ekonomi Bisnis
Telkom University
Bandung
2017

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 DAFTAR ISI

Halaman

HALAMAN JUDUL................................................................................................................. i

DAFTAR ISI............................................................................................................................. ii

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

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

1.2 Rumusan Masalah ........................................................................................................ 5

1.3 Tujuan Penelitian ......................................................................................................... 5

BAB II TINJAUAN PUSTAKA .............................................................................................. 6

2.1 Landasan Teori .............................................................................................................. 6

2.2.1 Definisi Pajak........................................................................................ 6

2.2.2 Ciri-ciri ................................................................................................. 7

2.2.3 Fungis Pajak ......................................................................................... 7

2.2.4 Penghapusan Pajak ............................................................................... 8

2.2.5 Sistem Pemungutan Pajak .................................................................... 9

2.2.6 Wajib pajak........................................................................................... 10

2.2.6.1 Penghapusan Wajib Pajak......................................................... 10

2.2.6.2 Kewajiban Wajib Pajak ........................................................... 10

2.2.6.3 Hak Wajib Pajak...................................................................... 11

2.2.7 Modernisasi perpajakan ...................................................................... 11

2.2.8 PPN....................................................................................................... 12

2.2.8.1 Definisi PPN............................................................................. 12

2.2.8.2 Fungsi PPN .............................................................................. 12

2.2.9 SPT........................................................................................................ 13

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 2.2.9.1 Definisi SPT............................................................................... 13

2.2.9.2 Fungsi SPT................................................................................. 14

2.2.9.3 Tata cara perolehan, pencetakan SPT.........................................14

2.2.9.4 Jenis pembayaran SPT ...............................................................15

2.2.9.5 Proses Prosedur SPT.................................................................. 16

2.2.9.6 Batas waktu SPT........................................................................ 18

2.2.10 Pengertian ESPT .................................................................................... 18

2.2.10.1 Pengertian ESPT ...................................................................... 18

2.2.10.2 Tata cara pelaporan E-SPT........................................................ 18

2.2.10.3 Tujuan penerapan E-SPT........................................................... 20

2.2.10.4 Kelebihan E-SPT....................................................................... 22

2.2.10.5 Tata cara penyampaian E-SPT.................................................. 22

2.2.10.6 Tata cara pembatulan E-SPT..................................................... 23

2.2.10.7 Perbedaan dan persamaan SPT Manual dan E-SPT...................23

2.2.11 Efisiensi ............................................................................................... 24

2.2.12 Efektivitas ............................................................................................. 25

2.2 Penelitian Terdahulu....................................................................................................... 25

2.3 Kerangka Penelitian ........................................................................................................ 28

2.4 Pengembangan Hipotesis ................................................................................................ 30

BAB III METODE PENELITIAN 32

3.1 Jenis Penelitian............................................................................................................ 32

3.2 Desain Penelitian ....................................................................................................... 32

3.3 Populasi dan Sample Penelitian ................................................................................. 34

3.3.1 Populasi ................................................................................... 34

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 3.3.2 Sample..................................................................................... 34

3.3.3 Pengumpulan Data ................................................................. 34

3.3.3.1 Teknik Pengumpulan Data.................................... 34

3.3.3.2 Teknik Pengolahan Data...................................... 35

3.4 Instrumen Penelitian...................................................................................................... 37

3.4.1 Uji Kualitas Data...................................................................... 37

3.4.1.1 Uji Validitas........................................................... 37

3.4.1.2 Uji Reliabilitas....................................................... 37

3.4.1.3 ji Normalitas.......................................................... 38

3.4.2 Uji Asumsi Klasik ................................................................... 38

3.4.2.1 Uji Autoreksi..........................................................39

3.4.3 Analisis Data............................................................................ 40

3.4.3.1 Analisis Regresi Sederhana ................................. 40

3.4.4 Pengujian Hipotesis ............................................................... 41

3.4.4.1 Uji Hipotesis......................................................... 41

3.4.5 Langkah-langkah Penelitian ...................................................41

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