Open AccessANALISIS PERBANDINGAN PENERIMAAN PPN &PPn BM SEBELUM DAN SESUDAH PENERAPAN METODE E-FILING PADA KPP PRATAMA SERANG
Author(s) -
Iroh Rahmawati
Publication year - 2020
Publication title -
progress
Language(s) - English
Resource type - Journals
eISSN - 2623-0763
pISSN - 2622-7037
DOI - 10.47080/progress.v3i2.937
Subject(s) - revenue , prosperity , business , business administration , chemistry , economics , finance , economic growth
From an economic point of view, taxes are state revenues used to direct people's lives towards prosperity. Tax as a driving force for people's economic life. By applying the e-filling method in the PPN & PPn BM tax service system, it is expected that state revenue can increase. The purpose of this study was to analyze the comparison of acceptance of PPN & PPn BM before and after the e-filling method was applied. Data analysis technique used paired test sample T-test with the help of SPSS. To find out whether or not the hypothesis was accepted, a comparison of tcount (-2,392) and t-table (2,201) was used. Based on calculations it is known that there was no significant difference in the amount of PPN & PPn BM receipts before and after the e-filling method was applied.