ANALISIS PERBEDAAN PERSEPSI PENGUSAHA KENA PAJAK AKAN TINGKAT KEMUDAHAN PELAPORAN SPT MASA PPN SEBELUM DAN SESUDAH PENERAPAN PER-16/PJ/2014 PADA KPP MADYA SURABAYA

Abstract

In 2014, tax contributes the best towards the country’s admission. The type of tax that contributes a lot is income tax and Value Added Tax (VAT). However, Direktorat Jenderal Pajak (DJP) still need to maximize the tax admission through intensification and extension. It is written in DJP’s website that it is common in Indonesia that people are misusing the tax invoice, as well as quoting that DJP will innovate to fix the VAT administration and trying to minimize the spread of fake tax invoices. The innovation made by DJP was the launching of an application to issue e-Tax invoice. It is an integrated application with e-SPT that can be used entirely to make and issue a e-tax invoice, up to the monthly reporting period. The monthly VAT report using the application e-Tax invoice is an interesting thing to be inspected because every Pengusaha Kena Pajak (PKP) has a different perception towards the convenience, yet they still have to use this application. The aim of this research is to examine and analyze whether there are any dispute of perception of PKP towards the convenience or easiness of reporting SPT Masa PPN before and after the application of PER-16/PJ/2014. Research object of this research is PKP that are confirmed in KPP Madya Surabaya, who are using e-tax invoice. In order to determine the sample, this research is using non-purposive sampling with a total of 100 PKP respondents. The study of the two variables those are associated can be recognized through paired T-test. The result shows that there is a significant difference of PKP’s perception towards the VAT SPT Masa reporting convenience or easiness between before and after the application of PER-16/PJ/2014 in Surabaya.