The Effectiveness Application of E-Invoice VAT to The Taxable Entrepreneurs in KPP Pratama Madiun
DOI:
https://doi.org/10.22441/profita.2021.v13i3.002Keywords:
Compliance, e-Invoice, Effectiveness, Taxable Entrepreneurs (PKP)Abstract
Value-added tax (VAT) is one of the sources of state revenue from the tax sector. The use of e-invoices is expected to increase taxpayer compliance. This study aims to analyze and test the application of E-Invoice VAT to the compliance of Taxable Entrepreneurs (PKP) listed in KPP Pratama Madiun. This type of research is qualitative research with the explorative method. Data sources are primary data obtained from interviews with Taxable Entrepreneurs (PKP) and Tax Officer. Data analysis use the exploration analysis method. The result of the research shows that: Application of e-invoice within the scope of KPP Pratama Madiun has been effective, Effectiveness of VAT e-invoice implementation improve taxpayer compliance, Several times interviewed states the use of e-invoice is an internet connection problem, and the application of errors sometimes occurs.References
Allolayuk, T. (2018). Pengaruh Penerapan Aplikasi E-Faktur Terhadap Kepatuhan Pengusaha Kena Pajak. Jurnal Akuntansi & Keuangan Daerah, 13(1), 148–157.
Astuti, A. N. P., & Panjaitan, I. (2017). Pengaruh E-Faktur Dan Pengetahuan Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderating Pada Kantor Pelayanan Pajak Pratama Sunter, Jakarta Utara. Media Akuntansi Perpajakan, 2(1), 1–13.
Budiman, N. A. (2018). Kepatuhan Pajak UMKM Di Kabupaten Kudus. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(2), 218–231. https://doi.org/10.22441/profita.2018.v11.02.005
Christin, L. (2017). Pengaruh Penerapan E-Faktur dan E-SPT PPN Terhadap Kepatuhan Perpajakan Pengusaha Kena Pajak Dengan Kemampuan Menggunakan Internet Sebagai Variabel Moderating. Media Akuntansi Perpajakan, 2(1), 35–44.
Donni, & Agus. (2013). Manajemen Perkantoran, Efektif, Efisien, Dan Profesional.
Husnurrosyidah, & Suhadi. (2017). Pengaruh E-Filing, e-Billing Dan e-Faktur Terhadap Kepatuhan Pajak Pada BMT Se-Kabupaten Kudus. Jurnal Analisa Akuntansi Dan Perpajakan, 1(1), 97–106. https://doi.org/10.25139/jaap.v1i1.99
Khairani, D., & Mukarromah, A. (2015). Lebih Mudah Aman dan Nyaman dengan E-Faktur. InsideTax Media Tren Perpajakan, Edisi 33. 16.
Lintang, K., Kalangi, L., & Pusung, R. (2017). Analisis Penerapan E-Faktur Pajak Dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak Untuk Pelaporan SPT Masa PPN Pada Kpp Pratama Manado. Jurnal EMBA, 5(2), 2023–2032.
Lukimis, R. I. C., & Ilat, V. (2018). IPTEKS Penghitungan Pajak Pertambahan Nilai (PPN) Berbasis E-Faktur (Studi Kasus pada PT. Berkat Rehobot). Jurnal IPTEKS Akuntansi Bagi Masyarakat, 02(01), 15–20.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: ANDI.
Mardiasmo. (2011). Perpajakan. Edisi 2011. ANDI.
Mardiasmo. (2016). Perpajakan. Edisi Terbaru 2016. ANDI.
Maria, A., Elim, I., & Budiarso, N. S. (2018). Analisis Penerapan E-Faktur Dalam Prosedur Dan Pembuatan Faktur Pajak Dan Pelaporan Spt Masa Ppn Pada CV. Wastu Citra Pratama. Jurnal Riset Akuntansi Going Concern, 13(3), 445–455. https://doi.org/10.32400/gc.13.03.20308.2018
Moleong, L, J. (2008). Metodologi Penelitian Kualitatif, Edisi Revisi. PT. Remaja Rosdakarya.
Moleong, L, J. (2010). Metodologi Penelitian Kualitatif, Edisi Revisi. PT. Remaja Rosdakarya.
Nasution, D. A. D. (2019). Analisis Pengaruh Kebijakan Eksekutif Terhadap Kepatuhan Wajib Pajak Sebagai upaya Mendongkrak Penerimaan Negara. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(3), 446–459. https://doi.org/10.22441/profita.2019.v12.03.007
Peraturan Direktur Jenderal Pajak Nomor PER-16/PJ/2014 tentang Perubahan Kedua atas Peraturan Direktur Jenderal Pajak Nomor PER-24/PJ/2012 tentang Bentuk, Ukuran, Tata Cara Pengisian Keterangan, Prosedur Pemberitahuan dalam rangka Pembuatan, Tata Cara Pem, (2014).
Pandiangan, L. (2014). Administrasi Perpajakan, Pedoman Praktis Bagi Wajib Pajak Di Indonesia. Erlangga.
Resmi, S. (2013). Perpajakan. Teori dan Kasus. Salemba Empat.
Saputra, I. (2017). Pengaruh Sosialisasi Dan Penerapan E-Faktur PPN Terhadap Efisiensi Pengadministrasian Faktur Pajak (Menurut Persepsi Pengusaha Kena Pajak yang Terdaftar di KPP Pratama Banjarmasin). Dinamika Ekonomi Jurnal Ekonomi Dan Bisnis, 10(2), 36–48.
Sekaran, U. (2009). Research Methods for Business, Metodologi Penelitian Untuk Bisnis. Salemba Empat.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis (6 (1)). Salemba Empat.
Siringoringo, W. (2020). Pengaruh Informasi dan Sifat Lupa Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan PPh Pasal 21. JAAF (Journal of Applied Accounting and Finance), 4(1), 21–35.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Supraja, G. (2020). Pengaruh Program Pengampunan Pajak Terhadap Efektivitas Penerimaan Pajak Di Indonesia. Jurnal Perpajakan, 1(2), 144–151.
Sutedi, A. (2013). Hukum Pajak. Sinar Grafika.
Tiraada, T. A. M. (2013). Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus Terhadap Kepatuhan WPOP Di Kabupaten Minahasa Selatan. Jurnal EMBA, 1(3), 999–1008.
Undang-Undang Nomor 42 Tahun 2009 tentang Perubahan Ketiga Atas Undang- Undang Nomor 8 Tahun 1983 Tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah, Pub. L. No. 42 (2009).
Yanto, M., & Dewi, S. (2020). Analisis Pemahaman, Penerapan E-Faktur Dalam Pelaporan Pajak Pertambahan Nilai Pada CV. Kuat Jaya Mandiri Tanjung Pinang. Jurnal Economic, Accounting, Science, 1(2), 23–30.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
