Desember 2016 EFEKTIVITAS PELAYANAN PELAPORAN SPT MASA BAGI WAJIB PAJAK ORANG PRIBADI DAN BADAN MELALUI LAYANAN DRIVE THRU (STUDI PADA KPP PRATAMA SINGOSARI)

Abstract

The purpose of this research is to identifity the effectiveness of monthly tax return reporting activities through the drive-thru
service in KPP Pratama Singosari. The effectiveness was identified by comparing the objective of the drive thru service
and its achievment since it is enacted. This research used qualitative descriptive method and depth interview, observation
and documentation as data collecting method. The results this study indicates that the drive thru service is generally
effective, however, it does not give asignificant effect for the KPP’s service in term of the monthly tax return reporting
service.