Abstract: Abstract
The purpose of this study was to examine the effect of the application of the electronic period notification letter (e-SPT) on the effectiveness and contribution of Value Added Tax (VAT) receipts and to see the difference in receipt of the Periodic VAT SPT between before and after the e-SPT was issued. This study has a population of VAT receipts reports, while the sample from this study uses purposive sampling technique, so that samples are obtained in the form of VAT receipts reports before the application of the VAT Period e-SP...
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Topics: 
Agricultural science