Daftar Isi:
  • Research is aimed to test the influence of the application of application e-spt against gratification taxpayer in fulfillment of an obligation of taxation. In the sample uses the method non probability of sampling namely purposive of sampling by the number of 50 taxpayers. This research using a method of the testing of hypotheses. A sample in this research is taxable businessmen listed at the tax office pratama bandung karees. Collecting data using a questionnaire that spread to-50 taxpayers. The application of e-spt and satisfaction tested by the use of regression analysis simple. The results of tests showed that application e-spt have influence 11.3 % while the rest 88.70 % affected other factors.