Dampak Penerapan Surat Pemberitahuan Masa Elektronik (E-spt) terhadap Efektivitas dan Penerimaan Pajak Pertambahan Nilai (Studi Kasus pada Kantor Pelayanan Pajak Pratama Batu)

This research aims to know the policy of reporting e-VAT, supporting and inhibitors factor in the adjustment PER-11/PJ/2013, the comparisons degree of reporting e-VAT, the effectiveness before and after the application PER-11/PJ/2013 towards VAT, and the level of contribution before and after the application PER-11/PJ/2013 towards VAT, and obstacles during assembling VAT itself. This research used descriptive with qualitative approach. The result of this research is the regulation from Directorate General of Tax PER-11/PJ/2013 make system of administration that are imposed on Service section, Data Processing section and Information became more efficient. The average number of reporting of submit e-VAT bigger before the implementation PER-11/PJ/2013. The number of effectivness and contribution VAT are bigger after the implementation PER-11/PJ/2013. For the example supporting factor, Primary Tax Office in Batu is socialize to taxable employers, by giving consultation service, and giving information about taxpayer compliance by using SMS Services, Whatsapp, although Email. For the inhibitor factor about assembling e-SPT consist of taxable employers that haven't known well yet about how to used e-SPT PPN, and for the number of attention about taxable employers is still low