ANALISIS PENERAPAN, PEMAHAMAN DAN KEEFEKTIFAN E-FAKTUR DALAM PELAPORAN SPT MASA PAJAK PERTAMBAHAN NILAI ( STUDI KASUS DI PT. POMONA INDAH PERMAI )

Abstract

E-faktur is an electronic tax invoice made by the Directorate General of Taxes to
facilitate PKP in making electronic tax invoices and reduce manipulation of tax
invoices or create fictitious tax invoices that can affect VAT that must be borne. The
application of Electronic Tax Invoice is regulated in Regulation of the Director
General of Tax PER-16 / PJ / 2014, which was carried out in stages starting on
July 1, 2014, July 1, 2015, and finally July 1, 2016. The purpose of this study was
to determine the making of electronic tax invoices through e -Faktur and to find out
the application of VAT Period SPT reporting at PT. Pomona Indah Permai. This
type of research used in this study is a qualitative descriptive analysis approach.
The results showed that in the application of e-Faktur PT. Indah Permai has
implemented e-Faktur since September 2015, the application of e-Fakturs in
making tax invoices has been going well, PT. Pomona Indah Permai has
understood the application of e-Foice applications, and the application of e-Foice
applications in the making and reporting of the VAT Period has been running
effectively in accordance with the regulations of the Directorate General of Tax
PER-16 / PJ / 2014. However, in the VAT Period SPT reporting the company uses
e-filing and has been running well even though the company reports its tax
obligations right at the end of the VAT Period SPT reporting period.