IMPLEMENTASI ELEKTRONIK NOMOR FAKTUR (E-NOFA) PAJAK DALAM UPAYA MENINGKATKAN PELAPORAN WAJIB PAJAK (STUDI PADA PEGAWAI PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GENTENG)

Rizqiyah, Firda Ayu (Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya)

Jurnal Mahasiswa Perpajakan
Vol 2, No 1 (2014): AGUSTUS

The purpose of this research is to know the implementation e-NOFA taxes for the increaseing number of tax payers in reporting taxes.  The method that is used in this paper is comparative study, with “t” test.  This paper compares dataof tax payers who report taxes reported tax prayer before using e-NOFA and after using e-NOFA. Data are collected by interviewing to tax prayers. The result proofs that the using of e-NOFA bringing of advantages tax employees as they can control tax payers easl. The result of “t” test shows that the using of  e-NOFA in terms of tax compliance, overpayment taxes, and nil taxes is better than before, while the result for underpayment taxes generates no difference at all Keywords: Electronic Tax Invoice Number, PER-24/PJ/2012, Tax Invoice