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This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.

The development of information technology has become a primary pillar in enhancing corporate operational efficiency, where rapid and accurate data integration significantly determines business competitiveness. Case study in PT Gawi Anjung Bersama (GAB) revealed that the company is facing operational constraints because the management of delivery orders and invoices still relies on conventional office applications such as Microsoft Excel and Word. This procedure causes hurdles in data sharing among staff and results in low information security due to the absence of integrated access control settings. This research aims to design and develop the Gawi Anjung Bersama Information System (SIGAB), a web-based system implementing the CodeIgniter framework. The system is developed using Waterfall model, encompassing stages from analysis, design, and implementation to testing. The research flow starts with problem identification, primary and secondary data collection, and functional and non-functional requirements analysis. The system is designed using Unified Modeling Language (UML) modeling, specifically Use Case and Class Diagrams, as well as Entity Relationship Diagrams (ERD) for the database. The system interface is designed as wireframes on Figma web. This system separates access rights into three main actors namely owner, administrator, and staff, to ensure data security. Blackbox testing results, conducted after the system was hosted, indicate that all functional features operate as intended. The implementation of SIGAB is expected to optimize the management of delivery orders and invoices at PT GAB.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

This study aims to design a web-based information system for vehicle management and monitoring at Bengkel Merdeka Motor, which previously relied on manual recording processes. Manual data management caused several problems, including data loss, inaccurate records, difficulties in monitoring service progress, and delays in report generation. This research applies the Object-Oriented Analysis and Design (OOAD) method supported by Unified Modeling Language (UML) to analyze system requirements and design the proposed system. The research methodology includes requirements analysis, analysis of existing and proposed systems, system design, and user interface design. The proposed system integrates vehicle data management, service offers, work orders (SPK), service progress monitoring, invoice generation, and automatic monthly reporting into a single web-based platform. The results show that the designed system improves data accuracy, operational efficiency, and transparency of service information. In addition, real-time monitoring features support better coordination between administrators and mechanics. The implementation of this system is expected to enhance service quality, reduce administrative errors, and support managerial decision-making at Bengkel Merdeka Motor.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.

This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

Employee performance appraisal is a crucial aspect of human resource management and development, as the evaluation results serve as the basis for managerial decision-making, including promotions, incentives, and career development. However, unstructured assessment sistems often hinder the objectivity, transparency, and accuracy of performance evaluations. This study aims to design and develop a web-based Decision Support Sistem (DSS) to assess the performance of Biller employees at the ULP PLN Kuala office by applying the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method. TOPSIS was selected because it effectively addresses multi-criteria decision-making problems by comparing each alternative to both positive and negative ideal solutions. The evaluation criteria include invoice achievement, account return balance, and PAL balance. The sistem was developed using PHP as the programming language and MySQL as the database, ensuring integration and accessibility. The test results indicate that the sistem is capable of providing employee rankings in an objective and measurable manner. Based on the calculation, Tri Widodo achieved the highest score (0.8027), demonstrating the best performance among the evaluated employees. The implementation of this TOPSIS-based DSS makes the performance appraisal process more sistematic, efficient, transparent, and accurate, thereby contributing to the improvement of human resource management quality within the organization.  

The current advancements in information technology have brought significant benefits to the industrial world, particularly in the automotive sector. Website development in business and computer- based academic information system development are among the utilization of information technology. With information technology, Carsentro dealer data can be processed quickly and easily, enabling the presentation of accurate, fast, transparent, and efficient administrative information reports. The purpose of developing this system is to address existing issues in the old system by creating an administration information system for Carsentro dealer rental payment data. The implementation of a new system for Carsentro dealer data can improve record-keeping accountability, thus avoiding manual input recording errors that cannot be monitored by dealers renting space at Carsentro. In the development of this administrative information system, the data to be inputted includes information on when dealers joined the Carsentro ecosystem, the amount of monthly rental fee invoices, payment data, and dealer debt or receivables data. The software used is DBMS (Database Management System) MySql as the data storage medium, while programming languages such as PHP, CSS, JavaScript, and HTML are used for interface development. This aims to facilitate both users and administrators in managing data.

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

Taxation contributes to national development, and Indonesia has responded to global dynamics by introducing Indonesia Core Tax, a digital system designed to improve tax transparency and compliance. Although Indonesia has adopted various digital systems such as e-Faktur and e-Invoicing, it still faces implementation challenges, while Malaysia is more advanced with its integrated and phased API-based e-Invois system. This study examines taxation policy within the framework of Indonesia Core Tax, focusing on the legal aspects of e-Invoicing implementation as part of the digital transformation of tax administration. The analysis covers the hierarchy and functions of legislation, from laws and regulations to Minister of Finance regulations (PMK) and technical regulations of the Directorate General of Taxes (DJP). This study uses a normative legal research method with a legislative approach and a comparative approach to compare Indonesia's digital taxation system with Malaysia's, covering legal structure, legal substance, and legal culture. The results of the study show that although Indonesia has a fairly complete digital legal framework, the implementation of the e-Invoicing system still faces challenges in terms of regulatory consistency and technological readiness. In contrast, Malaysia has already implemented a mandatory and centralized API-based e-Invoice system through a clearance model approach. This study recommends harmonizing digitalization policies in taxation and strengthening the legal system as strategic steps toward more effective and adaptive tax administration.

This study aims to determine the implementation of Value Added Tax reporting procedures using the Core Tax Administration System system at PT Alam Mulya. The method used is descriptive qualitative. This research was conducted through direct observation during internship activities at the Finance & Accounting Division of PT Alam Mulya. The results showed that the Core Tax Administration System  provides convenience in the creation and reporting of digital tax invoices, can improve reporting accuracy, and minimize tax administrative errors. In addition, the Coretax system helps supervision to be tighter and easier to access. There are also some obstacles that still need to be evaluated more deeply. But overall, the implementation of the Core Tax Administration System at PT Alam Mulya has a positive impact that helps the company's efficiency and compliance strategies in the context of tax administration.

Central Aceh is one of the Regencies located in the center of the Province of Aceh which is dubbed as the Gayo plateau region, Aceh is a province in Indonesia that applies customary law in settling cases or disputes in the community through the Sarak Opat Kampung Customary Court, as regulated in The Aceh Qanun number 9 of 2008 concerning the Development of Customs and Customs was later reinforced by Governor Regulation Number 60 of 2013 concerning the Implementation of Customary and Customary Dispute / Dispute Settlement.This study aims to describe the function and authority and find out the procedures for implementing Customary Courts by Sarak Opat in Central Aceh District, then to find out the invoices that constrain Sarak Opat in carrying out customary justice and to find formulations that are obstacles in the implementation of adat justice in Aceh District The middle.This study uses empirical juridical research methods with research sites in Central Aceh District using secondary, primary and tertiary data, then the research data is collected through literature, interviews and observations. From the results of the data are further arranged descriptively analysis.

Digital transformation in the taxation system is one of the strategic steps of the Indonesian government in increasing administrative efficiency and state revenue. This study aims to analyze the form of digital tax strategy transformation in Indonesia, identify challenges and opportunities in its implementation, and assess its contribution to increasing national competitiveness. Based on literature studies and current policy analysis, it was found that tax digitalization shows progress through the implementation of e-filing, e-invoices, e-forms, and the imposition of Value Added Tax or VAT on digital services. Digitalization is still dominated by administrative aspects and has not fully touched on the strategic aspects of tax compliance. The challenges faced include low digital and tax literacy, limited technological infrastructure, and resistance from business actors, especially the informal sector and MSMEs. This study contributes to formulating policy recommendations to strengthen the implementation of a digital tax strategy that not only focuses on compliance, but is able to expand the tax base, increase fiscal efficiency, and create a fairer tax system that supports national competitiveness.

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process  to generate the government’s revenue. The  aim of this study is  to  find  out  the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022  and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions