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All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Makalare, Zevania Meysha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan E-Faktur Pajak Dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak Untuk Pelaporan SPT Masa PPN Tahun 2021-2022 Di KPP Pratama Manado Makalare, Zevania Meysha; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53229

Abstract

The rapid development of technology has encouraged tax authorities around the world to use it for tax administration, one of which is managing electronic tax invoices through the e-Invoice application. This research aims to analyze how tax e-invoicing is implemented in an effort to increase the compliance of Taxable Entrepreneurs for reporting VAT SPT for the 2021-2022 period. The analytical method used in this research is a qualitative descriptive method. The results obtained from this research show that the level of compliance of taxable entrepreneurs using e-invoices in 2021 is 90.45% and in 2022 it is 86.97%. This shows that the implementation of e-invoicing is classified as less compliant because the percentage from 2021 to 20222 has decreased.
Co-Authors Jullie J Sondakh Sonny Pangerapan, Sonny