2022
DOI: 10.30872/jakt.v19i2.11169
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Pengaruh penerapan surat pemberitahuan elektronik (e-spt) masa pajak pertambahan nilai (ppn) terhadap kepatuhan wajib pajak

Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-SPT terhadap kepatuhan wajib pajak dalam melaporkan SPT Masa PPN di Kantor Pelayanan Pajak Pratama Palopo. Jenis penelitian ini adalah penelitian kuantitatif. Analisis data menggunakan Uji Paired Samples Statistics, hasil penelitian menggunakan paired samples statistics menyimpulkan penerapan e-SPT Masa PPN berpengaruh signifikan terhadap kepatuhan wajib pajak di KPP Pratama Palopo, dimana nilai signifikansinya adalah 0,017. Dapat dilihat pula Rata… Show more

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Cited by 4 publications
(3 citation statements)
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“…This is evidenced by the difference in the pretest and posttest mean scores (65 < 76.67) based on a paired t-test, whereby the Sig. (2-tailed) value of 0.001 < 0.05, which indicates a significant (real) difference between the pretest and posttest mean scores (Montolalu & Langi, 2018;Palimbong et al, 2022;Prameswari & Rahayu, 2020). There was however a host of challenges that affected training and mentoring activities, such as weak signals for online activities and participants' tardiness due to various reasons.…”
Section: Discussionmentioning
confidence: 99%
See 1 more Smart Citation
“…This is evidenced by the difference in the pretest and posttest mean scores (65 < 76.67) based on a paired t-test, whereby the Sig. (2-tailed) value of 0.001 < 0.05, which indicates a significant (real) difference between the pretest and posttest mean scores (Montolalu & Langi, 2018;Palimbong et al, 2022;Prameswari & Rahayu, 2020). There was however a host of challenges that affected training and mentoring activities, such as weak signals for online activities and participants' tardiness due to various reasons.…”
Section: Discussionmentioning
confidence: 99%
“…The type of t-test used is the paired sample t-test where the same individuals undergo 2 different treatments, i.e., pretest and posttest. The paired sample ttest compares the means of two variables in a group where the two variables are correlated (Palimbong et al, 2022). The paired sample t-test is part of comparative hypothesis testing.…”
Section: Figure 1 Csl Implementation Proceduresmentioning
confidence: 99%
“…The data used in the paired sample t test is in the form of a ratio scale. The paired sample t test aims to determine whether there is an average difference between two samples that are paired or related (Palimbong et al, 2022;Prameswari & Rahayu, 2020). The method applied is blended training, which is required in this research.…”
Section: Methodsmentioning
confidence: 99%