Jurnal Ekonomi, Bisnis dan Sosial
Vol 1 No 2 (2023): JEBS, Juli 2023

ANALISIS PENERAPAN E-FAKTUR DALAM PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT INS GENERAL INDONESIA SURABAYA

Ainurrahma Nurul Achdiyati (Universitas Wijaya Putra)
Heru Tjahjono (Universitas Wijaya Putra Surabaya)



Article Info

Publish Date
22 Aug 2023

Abstract

The purpose of this research is to analysis e-invoice’s use on VAT Reporting on PT INS General Indonesia. This research use primary and secondary data by qualitative approach. The result of this research is that PT INS General Indonesia has used e-invoice properly especially on the newest version 3.2 which is suitable with regulation of Directorate General of Taxes PER-03/PJ/2022. In other that, PT INS General Indonesia does properly article 18 paragraph 1 regulation of the Directorate General of Taxes which is uploading a tax invoice before or on 15th of the next month. However in the use of e-invoice, The Directorate General of Taxes needs to optimalize server to be accesed by the user simply and optimalization the benefit of prepopulated data income tax on PT INS General Indonesia.

Copyrights © 2023






Journal Info

Abbrev

jebs

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBS (Jurnal Ekonomi, Bisnis dan Sosial) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra Surabaya. Terbit empat kali dalam satu tahun pada bulan April, Juli, Oktober. dan Januari, Jurnal Ekonomi, Bisnis dan Sosial berfokus pada penerbitan artikel berkualitas tinggi yang ...