Profita : Komunikasi Ilmiah dan Perpajakan
Vol 13, No 3 (2020)

The Effectiveness Application of E-Invoice VAT to The Taxable Entrepreneurs in KPP Pratama Madiun

Nur Wahyuning Sulistyowati (Universitas PGRI Madiun)
Nik Amah (Universitas PGRI Madiun)
Farida Styaningrum (Universitas PGRI Madiun)



Article Info

Publish Date
30 Dec 2020

Abstract

Value-added tax (VAT) is one of the sources of state revenue from the tax sector. The use of e-invoices is expected to increase taxpayer compliance. This study aims to analyze and test the application of E-Invoice VAT to the compliance of Taxable Entrepreneurs (PKP) listed in KPP Pratama Madiun. This type of research is qualitative research with the explorative method. Data sources are primary data obtained from interviews with Taxable Entrepreneurs (PKP) and Tax Officer. Data analysis use the exploration analysis method. The result of the research shows that: Application of e-invoice within the scope of KPP Pratama Madiun has been effective, Effectiveness of VAT e-invoice implementation improve taxpayer compliance, Several times interviewed states the use of e-invoice is an internet connection problem, and the application of errors sometimes occurs.

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Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...