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All Journal Jambi Accounting Review (JAR)
Savitri, Anisyah
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Economics, Econometrics & Finance

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MECHANISM FOR CREATING VAT OUTPUT TAX INVOICES AT PT. PLN (PERSERO) UP3 JAMBI Savitri, Anisyah; Brilliant, Aulia Beatrice
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/x6v2vq92

Abstract

This study examines the mechanism for preparing VAT output tax invoices at PT. PLN (Persero) UP3 Jambi and the implementation of the Airtax application in supporting the effectiveness of corporate tax administration. The study used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the process of managing output tax invoices has been implemented in an integrated digital manner through the Airtax application, starting from transaction data validation to e-Invoice issuance. The implementation of this system has been proven to improve the efficiency of the reporting process, minimize calculation errors, and support compliance with applicable tax regulations. Although technical obstacles were still encountered, such as network connectivity disruptions and user adaptation, the use of Airtax was generally considered effective in improving the accountability and quality of corporate tax administration.
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