Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Sosial
Ainurrahma Nurul Achdiyati
Universitas Wijaya Putra
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENERAPAN E-FAKTUR DALAM PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT INS GENERAL INDONESIA SURABAYA Ainurrahma Nurul Achdiyati; Heru Tjahjono
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analysis e-invoice’s use on VAT Reporting on PT INS General Indonesia. This research use primary and secondary data by qualitative approach. The result of this research is that PT INS General Indonesia has used e-invoice properly especially on the newest version 3.2 which is suitable with regulation of Directorate General of Taxes PER-03/PJ/2022. In other that, PT INS General Indonesia does properly article 18 paragraph 1 regulation of the Directorate General of Taxes which is uploading a tax invoice before or on 15th of the next month. However in the use of e-invoice, The Directorate General of Taxes needs to optimalize server to be accesed by the user simply and optimalization the benefit of prepopulated data income tax on PT INS General Indonesia.
Co-Authors Heru Tjahjono