Acman: Accounting and Management Journal
Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal

The Effect of e-SPT Implementation On Increasing Income Tax Revenue for Corporate Taxpayers: Case Study at A Tax Service Office in The City of Bandung

Maulana Yusup (Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.)
Iwan Sidharta (Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.)
Siti Mialasmaya (Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.)

Article Info

Publish Date
30 Nov 2022

Abstract

This study intends to examine the impact of e-SPT adoption on the growth of business entity taxpayers' income tax revenues. Location of study at one of the city of Bandung's Tax Service Offices. Methods of description and verification are employed for study. The correlation study reveals that the coefficients have a significant link. The findings of the regression analysis indicate that as the e-SPT improves, so do income tax collections. The conclusions of the research imply that the deployment of e-SPT can facilitate the reporting of tax requirements by business taxpayers, hence increasing tax revenue.

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Journal Info
Acman: Accounting and Management Journal
Website

Abbrev

aj

Publisher

Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

Description

Topic related to these field can be Accounting and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and ...