Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Innovative and Creativity
Hakim, Steyna Luknafa
Unknown Affiliation
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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

Found 1 Documents
Search

 1 
Implementation Of The E-Invoice System To Support Efficiency In Value Added Tax (VAT) Reporting At Perum Bulog Banyumas Hakim, Steyna Luknafa; Primasari, Dona; Maghfiroh, Siti
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6506

Abstract

The implementation of the E-Invoice system by the Directorate General of Taxes (DGT) represents a strategic innovation in Indonesia’s tax administration reform, aimed at enhancing transparency, efficiency, and accuracy in tax reporting. This study aims to analyze the effectiveness of E-Invoice implementation in improving the efficiency of Value Added Tax (VAT) reporting at Perum BULOG Banyumas. The research employs a qualitative descriptive method through a field study conducted during an internship period. Data were collected through direct observation, in-depth interviews, and documentation of tax administration processes. The findings indicate that the E-Invoice system significantly improves tax reporting efficiency by reducing processing time, enhancing data accuracy, and promoting greater transparency in transactions. Nevertheless, several challenges remain, including unstable internet connectivity, limited human resources proficient in digital systems, and the need for continuous training. This study is expected to serve as a reference for other state-owned enterprises (SOEs) in optimizing E-Invoice implementation to enhance compliance and administrative efficiency in the digital taxation era..
Co-Authors Dona Primasari, Dona Siti Maghfiroh