Gunarso, Pujo (2016) Efektivitas manajemen e-system dalam pelayanan perpajakan terhadap kepatuhan wajib pajak dalam Pelaporan SPT (e-filing). Jurnal Manajemen dan Kewirausahaan (JMDK), 4 (2). ISSN 2540-8259

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Abstract

This study on the effectiveness of the management of e-taxation system in service influence on improvement of tax compliance in terms of reporting such as (e-filing). This research was conducted at the Tax Office Batu region in the tax year 2015. The research method using descriptive quantitative method, which is explained (explanatory research) and describe a phenomenon, with the support of quantitative data to measure variables or deminsi used in the research object. The results of this study explained that the management of e-filing for the realization of the Key Performance Index e-filing using point based on the rules of the Directorate General of Taxation number: PER-03 / PJ / 2015 has been effective.

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