Efektivitas Penerapan Elektronik Nomor Faktur (E-NOFA) Terhadap Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Selatan

Tofani, Fahmi Raditya and Tuban Drijah Herawati, MM.,Ak.,CSRS.,CA (2020) Efektivitas Penerapan Elektronik Nomor Faktur (E-NOFA) Terhadap Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Selatan. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas penerapan elektronik nomor faktur (E-NOFA) terhadap penerimaan pajak di KPP Pratama Bekasi Selatan. Penerimaan pajak sebelumnya tidak mencapai target yang ditetapkan karena terjadinya kecurangan dan kelalaian dari wajib pajak. E-NOFA merupakan solusi agar pemerintah bisa mendapatkan penerimaan pajak yang maksimal. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Data yang digunakan dalam penelitian diperoleh melalui wawancara dan dokumentasi. Teknik analisis data yang dilakukan dalam penelitian adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan penerimaan pajak di KPP Bekasi Selatan tidak maksimal sebelum diterapkan E-NOFA, dan sesudah diterapkan E-NOFA cukup efektif dalam peningkatan penerimaan pajak.

English Abstract

This research aims to determine the effectiveness of electronic invoice number (E-NOFA) application in increasing the tax revenue of Bekasi Selatan Small Taxpay-ers Office. The previous tax revenue did not reach the target due to frauds and taxpayer’s negligence. E- NOFA is a solution for the government to maximize its tax revenue. The data of this descriptive qualitative research was obtained through interviews and documentation, which was then analyzed through data reduction, data presentation, and conclusion drawing. This study finds that the tax revenue of Bekasi Selatan Small Taxpayers Office was not optimal prior to the application of E-NOFA and that the system is quite effective in increasing the tax revenue.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FEB/2020/26/052003795
Uncontrolled Keywords: Elektronik nomor faktur (E-NOFA), Penerimaan pajak,electronic invoice number (E-NOFA), tax revenue.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: soegeng sugeng
Date Deposited: 15 Dec 2021 07:28
Last Modified: 12 Apr 2023 02:13
URI: http://repository.ub.ac.id/id/eprint/187028
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