Penerapan E-Filling Terhadap Efisiensi Pelaporan Pajak Penghasilan Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Serang

Abstract

Absract The objectives of this research to determine abbout the influence of the application of e-filling on the efficiency of tax report PPH OP in KPP Pratama Serang. The object of this research in KPP Pratama Serang. The population of this research are tax payers who use e-filling. The researcher uses IBM Statistical Package for Social Science Statistical Software (SPSS) version 20 for data analysis. The quantitative analytical method is implemented using linear regression model.The results ofthis study the application of e-filling has positive influence to the efficiency of tax report pph op in KPP Pratama Serang Keywords: Application e-filling, efficiency of tax report PPH OP