Jambi Accounting Review (JAR)
Vol 7 No 1 (2026): Jambi Accounting Review (JAR)

MECHANISM FOR CREATING VAT OUTPUT TAX INVOICES AT PT. PLN (PERSERO) UP3 JAMBI

Savitri, Anisyah (Unknown)
Brilliant, Aulia Beatrice (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

This study examines the mechanism for preparing VAT output tax invoices at PT. PLN (Persero) UP3 Jambi and the implementation of the Airtax application in supporting the effectiveness of corporate tax administration. The study used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the process of managing output tax invoices has been implemented in an integrated digital manner through the Airtax application, starting from transaction data validation to e-Invoice issuance. The implementation of this system has been proven to improve the efficiency of the reporting process, minimize calculation errors, and support compliance with applicable tax regulations. Although technical obstacles were still encountered, such as network connectivity disruptions and user adaptation, the use of Airtax was generally considered effective in improving the accountability and quality of corporate tax administration.

Copyrights © 2026






Journal Info

Abbrev

JAR

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen ...