Analysis Report of e-SPT PPh 21 on Salaries of Permanent Employees at the Administrative DPRD of the North Sumatra DPRD

Dian Yustriawan, Aulia Fadillah Yusri

Abstract


e-SPT is an annual tax report by taxpayers using an electronic system. Reporting of e-SPT is an obligation by taxpayers that must be fulfilled as taxpayers who report their annual taxes. The research objective was to determine the effect of taxpayer awareness and tax knowledge on taxpayer e-SPT reporting. The research sample is the permanent employees of the administration bureau of DPRD North Sumatra totaling 120 people. The secondary data of the research uses related references and the primary data is obtained by distributing questionnaires to the research sample. The data analysis tool used multiple linear regression with the help of the SPSS version 23 application. The results showed that partially taxpayer awareness, tax knowledge had a significant effect on e-SPT reporting and tax sanctions had no effect. Simultaneously the three variables have a significant effect on e-SPT reporting for employees of the administration bureau of the North Sumatra DPRD office.



Keywords


taxpayer awareness, tax knowledge, tax sanctions, and taxpayer e-SPT PPh article 21 reporting.

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DOI: https://doi.org/10.30596/miceb.v1i0.151

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