PENGARUH PENERAPAN ELEKTRONIK SURAT PEMBERITAHUAN (e-SPT) TERHADAP EFISIENSI PENGISIAN SURAT PEMBERITAHUAN WAJIB PAJAK (Studi Kasus Pada SMK Negeri 2 Majene)

This research aim to find the the effect of application of electronic notification letter (e-SPT) to the efficiency of filling taxpayer notice in SMK Negeri 2 Majene. Data collection technique is distributing questionnaires, interviews and documentation. The analytical method used are Simple Linear Regression Analysis.The result showed that application of electronic notification letter (e-SPT) have a positive and significant effect to efficiency of filling taxpayer notice by employees (teachers and staff) in SMK Negeri 2 Majene.