Hadi, Muhammad Nur (2018) Analisis Penerapan E-Faktur Dalam Upaya Meningkatkan Penerimaan Pajak Pertambahan Nilai (Studi Pada Kantor Pelayanan Pajak Madya Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah mengetahui kesesuaian sistem dan prosedur penerapan e-Faktur menurut PER 16/PJ/2014, hambatan, dukungan dan upaya KPP Madya Malang terkait penerapan e-Faktur serta realisasi penerimaan PPN. Hasil penelitian ini menunjukkan bahwa sistem dan prosedur penerapan e-Faktur sesuai PER 16/PJ/2014. Faktor penghambat untuk koneksi jaringan dan server overload, upaya KPP Madya Malang diarahkan ke layanan call center pajak serta pemahaman WP tentang e- Faktur yang kurang telah dilakukan sosialisasi, kelas pajak dan konsultasi. Disamping faktor pendukung fiskus yang kompeten dan layanan call center pajak. Tahun 2012 dan tahun 2013 saat FP manual target PPN tercapai. Selanjutnya tahun 2014 target PPN tercapai dengan berlaku sistem e-Nofa. Berikutnya tahun 2015 target PPN tidak tercapai karena e-Faktur berlaku 1 Juli 2015 sehingga WP butuh penyesuaian. Kemudian tahun 2016 target PPN juga tidak tercapai karena kurangnya pemahaman tentang penggunaan e-Faktur, koneksi jaringan dan server overload. Selanjutnya tahun 2017 target PPN tercapai setelah banyak upaya yang dilakukan KPP Madya Malang.
English Abstract
The purpose of this research is to know the suitability system and procedure of E-Tax Invoice according to PER 16/PJ/2014, obstacle, support and effort of Tax Office Madya Malang regarding the application of E-Tax Invoice and the realization of VAT receipts. The results of this research indicate that system and procedures for E-Tax Invoice according to PER 16/PJ/2014. Obstacle factor of network connection, server overload, efforts of Tax Office Madya Malang are directed to tax call center service and understanding of taxpayer about E-Tax Invoice less have been carried out by socialization, tax and consultation. Besides supporting factors of competent tax authorities and tax call center services. At 2012 and 2013 when tax invoice manual of VAT target is achieved. Furthermore, in 2014, the VAT target was achieved with applying of e-Nofa system. Next in 2015, the VAT target is not achieved because E-Tax Invoice is occur July 1, 2015 so that taxpayer need adjustment. Then in 2016 VAT target acceptance is also not achieved due to lack of understanding of the use of E-Tax Invoice, network connections and server overload. Furthermore in 2017 the VAT target is achieved after many efforts made by Tax Office Madya Malang.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/674/051808694 |
| Uncontrolled Keywords: | Penerapan, e-Faktur, Penerimaan, Pajak Pertambahan Nilai Implementation, E-Tax Invoice, Admission, Value Added Tax |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.27 Other taxes > 336.271 Excise, sales, value-added, related taxes > 336.271 4 Value-added tax |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 12 Aug 2019 02:01 |
| Last Modified: | 16 Oct 2021 05:53 |
| URI: | http://repository.ub.ac.id/id/eprint/166023 |
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