Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa)

Selvia Febrianti ; Erry Andhaniwati
JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 📅 2024 Vol 2, No 3 🔗 DOI: 10.54066/jrea-itb.v2i3.2252
Abstract
Tax is a citizen's contribution to the state treasury which is based on law (enforceable), without special consideration (compensation), verified directly and used to finance state expenditure. e-Invoice was developed by the Directorate General of Taxes to facilitate the creation of digital tax invoices by PKP and reduce the occurrence of tax invoice forgery and the creation of fictitious tax invoices that have an impact on the VAT payable. The implementation of digital tax invoices is processed in the Regulation of the Director General of Taxes PER-16/PJ/2014 which will be implemented slowly starting on July 1, 2014, July 1, 2015, and finally July 1, 2016. The purpose of this study was to determine the implementation of electronic invoice-based SPT reporting and how effective it is in reporting VAT Periodic SPT at PT. Tunas Surya Sentausa. The method used is qualitative by utilizing primary data collected from PT. Tunas Surya Sentausa. The results show that the level of e-invoice implementation is in accordance with DJP regulations and the existence of this e-invoice application is very effective in processing electronic invoices.
Keywords
Tax; e-Invoicing; Value Added Tax
How to Cite

Selvia Febrianti & Erry Andhaniwati (2024). Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) . JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), 2(3). https://doi.org/10.54066/jrea-itb.v2i3.2252

Selvia Febrianti; Erry Andhaniwati, "Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) ," JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), vol. 2, no. 3, 2024.

Selvia Febrianti; Erry Andhaniwati. "Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) ." JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), vol. 2, no. 3, 2024.

Selvia Febrianti; Erry Andhaniwati. "Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) ." JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2, no. 3 (2024).

Selvia Febrianti & Erry Andhaniwati (2024) 'Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) ', JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), 2(3). doi: 10.54066/jrea-itb.v2i3.2252.

Selvia Febrianti; Erry Andhaniwati. Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) . JURNAL RISET EKONOMI DAN AKUNTANSI (JREA). 2024;2(3).

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