摘要：Keywords: e-SPT, tax, reportABSTRACTE-SPT PPN 1107 is the application of taxation used to assist taxpayers in reporting the taxcalculation and payment of VAT payable in accordance with the provisions of the legislationin force, in this case stipulated in Law No.18 of 2000. The purpose of this study is toinvestigate the optimization of the preparation of reports using the electronic VAT returns (e-SPT) and analyze the level of user satisfaction with e-tax return. The research was conductedon Kokar WIKA the address at Jl. DI Panjaitan Kav.9 East Jakarta and the User (User)Applications E-SPT PPN. To determine the level of user satisfaction (user) e-SPT writeranalyzed using the method of CSI (Customer Satisfaction Index), which compares the levelof satisfaction with the level of interest / expectations. This study used a questionnaireinstrument. Questionnaires were distributed to the nine respondents who use the technique ofrandom samples by random sampling. The results show that users of e-SPT feel quitesatisfied as indicated by the average level of balance between the level of satisfaction andinterest / expectancy is above 60%.
