The Impact Of Information Technology Infrastructure Role To E-SPT Implementation.

Tax is considered as the most potential funding
source for countries but in reality tax collection in
Indonesia is still difficult. A vast requirement
information technology infrastructure is required to
optimize tax collection. This option is used to
support the utilization of e-SPT by communities in
globalization era.
One of the tax reformations is increasing the
modern tax administration. This is done by giving
easier service access to communities in paying tax,
so the Directorate General of Tax will strongly
support every effort to raise the awareness of
information technology by enhancing present
information technology infrastructure.
This research reveals the impact of information
technology infrastructure to the implementation of eSPT conducted by Major KPP Bandung.