Ardi, Inayah Satriana (2022) Tinjauan Implementasi E-Faktur Pajak: Studi Kasus KPP Pratama Medan Timur. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Wajib pajak memiliki keharusan untuk melakukan kewajiban perpajakan seperti menghitung, membayar dan melaporkan pajak yang terutang. E-faktur pajak merupakan salah satu aplikasi yang digunakan oleh Pengusaha Kena Pajak (PKP) untuk melaksanakan kewajiban perpajakannya. Penelitian ini bertujuan untuk meninjau implementasi e-Faktur Pajak di KPP Pratama Medan Timur. Bagaimana penerapan e-Faktur di KPP Pratama Medan Timur, apa saja hambatan dalam merapkan e-faktur di KPP Pratama Medan Timur dan bagaimana solusi atas hambatan dalam penerapan e-faktur. Penelitian ini dilakukan dengan metode kualitatif. Data didapatkan dengan wawancara, studi literatur, dan mengumpulkan data perpajakan terkait penelitian. Wawancara dan data terkait penelitian didapatkan dari KPP Pratama Medan Timur. Hasil dari penelitian ini adalah penerapan e-Faktur pajak di KPP Pratama Medan Timur telah sesuai dengan peraturan yang ada. Penerapan e-Faktur memberikan manfaat dan kemudahan bagi PKP maupun KPP dalam pelaksanaan perpajakan. Terdapat hambatan dalam penerapan e-Faktur seperti Wajib pajak yang kurang menguasai penggunaan e-faktur dan permasalahan pada sitem e-faktur./ Taxpayers should carry out tax obligations such as calculating, paying, and reporting taxes owed. Tax E-invoice is one of the applications used by Taxable Entrepreneurs (PKP) to carry out their tax obligations. This study aims to review the implementation of Tax E-Invoice at KPP Pratama Medan Timur. How to implement e-Invoicing at KPP Pratama Medan Timur, what are the obstacles in implementing e-invoicing at KPP Pratama Medan Timur and what are the solutions to obstacles in implementing e-invoicing. This research was conducted with a qualitative method. Data were obtained by interviewing, studying literature, and collecting tax data related to research. Interviews and data related to the research were obtained from KPP Pratama Medan Timur. The result of this research is the implementation of an e-tax invoice at KPP Pratama Medan Timur under existing regulations. The application of e-Faktur provides benefits and convenience for PKP and KPP in the implementation of taxation. There are obstacles in the application of e-invoicing such as taxpayers who do not master the use of e-invoicing and problems with the e-invoicing system.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Tax E-Invoice, Value Added Tax, Fictitious Tax Invoice, E-Faktur Pajak, Pajak Pertambahan Nilai, Faktur Fiktif |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Pertambahan Nilai |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 08 Jun 2023 02:12 |
| Last Modified: | 08 Jun 2023 02:12 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1531 |
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