Analysis of Application of E-Tax Invoice in Improving Compliance with PP23 Tax Report 2018 (Case Study at CV Pusaka Utama)

Elsa Mayori, Siti Nuur Halimah

Abstract


To be able to do tax reporting properly, good data collection is needed, including neatly and professionally in order to avoid tax reporting errors in the online tax system. In CV Pusaka Utama, data collection is still not carried out, both neat and professional. This study aims to analyze the Application of E-Tax Invoices in Improving Compliance with PP23 Tax Reporting in 2018 with a Case Study at CV Pusaka Utama. The method used in this study is a qualitative method described descriptively. Primary data comes from observation and documentation, while secondary data comes from literature review. The results show that the electronic tax invoice system, or the creation of electronic tax invoices, is intended not only to make it easier for PKP to report taxes, but also to avoid potential fraud when reporting taxes to be collected. In addition, good, neat and professional data collection is needed in order to be able to report correctly and avoid arrears or tax bills due to errors in reporting.


Keywords


e-invoicing; tax; compliance; reporting

Full Text:

PDF

References


Affandi, M. E. (2021). Urgensi Penyeragaman Pola Komunikasi Account Representative Dan Perannya Dalam Peningkatan Efektivitas Pengawasan Kepatuhan Pajak. Scientax, 3(1), 29–50. https://doi.org/10.52869/st.v3i1.156

Febrianti, D. (2019). Analisis Penerapan Aplikasi Pajak PPN sebelum dan setelah Penggunaan E-Faktur terhadap Tingkat Kepatuhan Pelaporan SPT Masa PPPN Pada CV Bhakti Jaya. in Universitas Widya Dharma.

Hasrul. A, L. ode M. (2019). Analisis Penerapan E-Faktur Dan E-Nofa Pada Pt. Rajawali Property Jaya. Jurnal Ilmiah Akuntansi Manajemen, 2(1), 49–59. https://doi.org/10.35326/jiam.v2i1.254

Hendayana, Y. et.al. (2021). How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (2): 1687-1696.

Hossain, M., Studies, M. A.-J. of B., & 2019, undefined. (2019). Towards e-Governance: An Exploratory Analysis of e-Tax Filing Adoption in Bangladesh. Academia.Edu, 12(1), 1–17. https://www.academia.edu/download/64317240/E-Governance_E-Tax Filing_UTAUT_Conceptual Paper_2019.pdf

Lunenburg, F. C. (2012). Compliance Theory and Organizational Effectiveness. International Journal of Scholarly Academic Intellectual Diversity, 14(1), 1–4. http://nationalforum.com/Electronic Journal Volumes/Lunenburg, Fred C Compliance Theory and Organizational Effectiveness IJSAID V14 N1 2012.pdf

Mapesa, H. J., Nyalle, M. A., & Masunga, F. J. (2020). Influence of E-tax System on Tax Revenue Collection in Tanzania Large Taxpayers: A Prior and Posterior Analysis. Journal of Accounting Finance and Auditing Studies (JAFAS), 6(4), 44–63. https://doi.org/10.32602/jafas.2020.027

Mikkael, R. H. (2017). Analisis Penerapan E-Faktur Dan Ketepatan Waktu Pelaporan Terhadap Efektivitas Perpajakan Pt. Internasional Sukses Abadi. Publik, 13(1), 29–42.

Mubarokah, I., Priatnasari, Y., & Krisdiyawati. (2020). Analisis Faktor-faktor yang Mempengaruhi Ketidakpatuhan Wajib Pajak. Jurnal Penelitian Akuntansi, 1(1), 38–52.

Nurdiansyah, D. H., Nawawi, A., Kosasih, K., & Sundamanik, S. J. (2021). ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 15(1), 118–125. https://doi.org/10.32815/jibeka.v15i1.169

Dian Puspa. (2016). Online Pajak. pph pajak penghasilan pasal 23 https://www.online-pajak.com/pph-pajak-penghasilan-pasal-23.

Kementrian Keuangan Republik Indonesia (2020). Batas waktu penerapan pajak penghasilan final berdasarkan peraturan pemerintah nomor 23 tahun 2018 bagi wajib pajak badan. https://www.pajak.go.id/id/pengumuman/batas-waktu-penerapan-pph-berdasarkan-pp-23-tahun-2018-bagi-wajib-pajak-badan

Marpaung, A. (2020). Zakat Regulation as a Reduction of Income Tax in Indonesia. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (3): 2109-2116.

Ofurum, C. N., Amaeful, L. I., Okonya, B. E., & Amaeful, H. C. (2018). Impact of E- Taxation on Nigeria’s Revenue and Economic Growth : A Pre-Post Analysis. International Journal of Finance and Accounting, 7(2), 19–26. https://doi.org/10.5923/j.ijfa.20180702.01

Putri, A. A. (2019). Kepatuhan Wajib Pajak: Studi Aspek E-Billing, E-Filling, dan E-Faktur. Jurnal Ekonomi & Bisnis Dharma Andalas, 21(1), 1–13. https://scholar.google.com/scholar?hl=en&as_sdt=0%2C5&q=Kepatuhan+Wajib+Pajak%3A+Studi+Aspek+E-Billing%2C+E-Filling%2C+Dan+E-Faktur&btnG=

Rahman, A. (2018). Pengaruh Kesadaran Wajib Pajak, Tingkat Pendidikan, dan Pendapatan terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan. Jurnal Akuntansi Universitas Negeri Padang, 6(1), 1–20. http://ejournal.unp.ac.id/students/index.php/akt/article/view/2946

Saha, P., Nath, A. K., & Salehi-Sangari, E. (2012). Evaluation of government e-tax websites: An information quality and system quality approach. Transforming Government: People, Process and Policy, 6(3), 300–321. https://doi.org/10.1108/17506161211251281

Siregar, R., Nasution, I.R., and Arifin, M.A. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 2 (4): 385-400.




DOI: https://doi.org/10.33258/birci.v5i2.4833

Article Metrics

Abstract view : 71 times
PDF - 30 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.