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All Journal Journal of Innovative and Creativity
Dona Primasari
Jenderal Soedirman University
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Innovative and Creativity

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Implementation Of The E-Invoice System To Support Efficiency In Value Added Tax (VAT) Reporting At Perum Bulog Banyumas Steyna Luknafa Hakim; Dona Primasari; Siti Maghfiroh
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..
Application of VAT Web Portal on Reporting and Payment of Retail Tax Invoices of Perum Bulog Banyumas Inggit Zahra Adini; Dona Primasari; Siti Maghfiroh
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.v6i1.6518

Abstract

The management of retail tax administration at Perum BULOG Banyumas Branch requires a system that is easy to use, precise, and transparent in order to remain intact in tax rules and improve operational efficiency. Research ii was conducted because the previous manual method often caused data input errors, took a long time, and was difficult to monitor directly. To overcome this, Perum BULOG developed and implemented the VAT Web Portal as the main means for reporting and paying tax invoices. The method used is direct observation and descriptive analysis of the portal's workflow, starting from recording transactions, uploading tax documents in standard formats, to automatic data validation. The results of the study show that the VAT Web Portal speeds up the administrative process, maintains consistency of recording, reduces input errors, and facilitates invoice monitoring by officers and related institutions. While these systems are effective, there are obstacles such as reliance on a stable internet connection, the potential for human error when verifying documents, and the need to improve employee digital literacy. The implementation of the VAT Web Portal has succeeded in creating a more efficient, transparent, and consistent tax administration, thereby supporting more modern tax governance. Overall, digital innovation through the VAT Wb Portal provides real benefits for companies and the government in terms of efficiency, accuracy, and tax supervision.
Co-Authors Inggit Zahra Adini Siti Maghfiroh Steyna Luknafa Hakim