<![CDATA[The e-Faktur application has emerged as the principal instrument for meeting tax requirements for commercial entities in Indonesia, particularly for Taxable Entrepreneurs (PKP). This study seeks to examine the execution of e-Faktur version 4.0, emphasizing its effects and the obstacles encountered during its application at a snack food distributor in Pontianak, employing a descriptive qualitative approach. Data were gathered via interviews and observations. This study's findings reveal that the primary limitation is the validation of the Population Identification Number (NIK). A trustworthy information system is required for PKP to directly authenticate NIK, hence preventing administrative sanctions in cases of non-validation.]]>
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