Istirahayu, Noviendra (2017) Implementasi E-Faktur Terhadap Penerimaan Pajak Pertambahan Nilai (Studi Pada KPP Pratama Wonocolo). Sarjana thesis, Universitas Brawijaya.
Abstract
Dalam rangka Road Map pembenahan sistem administrasi Pajak Pertambahan Nilai, Direktorat Jenderal Pajak mengeluarkan kebijakan baru berupa e-Faktur. e-Faktur merupakan faktur pajak sebagai bukti punggutan PPN yang dibuat oleh Pengusaha Kena Pajak secara elektronik yang tata caranya diatur dalam peraturan Direktorat Jenderal Pajak. Melalui Keputusan Nomor KEP- 136/PJ/2014 Direktorat Jenderal Pajak menetapkan bahwa Pengusaha Kena Pajak diwajibkan untuk membuat faktur pajak berbentuk elektronik dalam setiap transaksi. Kebijakan ini ditujukan sebagai pencegahan terhadap penerbitan faktur pajak PPN yang tidak sesuai dengan transaksi yang sebenanya dalam rangka pengamanan penerimaan PPN. Penelitian ini bertujuan untuk mengetahui implementasi penerapan e-Faktur dan penerimaan PPN sebelum dan sesudah adanya penerapan e-Faktur di Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kualitatif dan data yang digunakan adalah data primer berupa hasil wawancara kepada wajib pajak badan di Kantor Pelayanan Pajak Pratama Wonocolo Surabaya serta wawancara kepada pihak KPP Pratama Surabaya Wonocolo. Data sekunder berupa hasil penerimaan PPN dari KPP Pratama Surabaya Wonocolo. Hasil dari penelitian menunjukan bahwa implementasi penerapan e-Faktur di KPP Pratama berpengaruh secara signifikan terhadap perbaikan pada sistem administrasi PPN walaupun masih terdapat beberapa kelemahan seperti adanya gangguan koneksi atau jaringan sehingga membuat proses pengadministrasian faktur pajak terhambat. Sedangkan penerimaan PPN sebelum penerapan e-Faktur mengalami persentase yang berfluktuasi dan mengalami penurunan pada angka persentase penerimaan PPN setelah adanya penerapan e-Faktur di KPP Pratama Surabaya Wonocolo.
English Abstract
In the framework of the Road Map administrative system reform of Value Added Tax (PPN), Directorate General of Taxation issued a new policy in the form of e-Invoice. E-Invoice is a tax invoice as proof of withholding VAT made by the Taxable Entrepreneur electronically of procedures stipulated in the regulations of the Directorate General of Taxation. Through Decree no. KEP-136 / PJ / 2014 the Directorate General of Tax stipulates that Taxable Person required to make the tax invoices in electronic form in every transaction. This policy is intended as a precaution against the issuance of VAT tax invoices which is not appropriate with the real transaction to secure VAT revenue. This study aims to determine the implementation of e-Invoice and VAT receipts before and after the implementation of e-Invoice in KPP Wonocolo Surabaya. The method used was a descriptive method with qualitative approach and data used were primary data in the form of interviews to corporate taxpayers in the Tax Office Primary Wonocolo Surabaya as well as interviews with the Service Tax Office KPP Surabaya Wonocolo. Secondary data was the result of Value Added Tax revenue from KPP Surabaya Wonocolo The result of this research shows that the implementation of e-Invoice in KPP Surabaya Wonocolo has a significants influence towards improvement administration system of VAT although its still found a few of weaknesses in its application such as down on the network connection that has made the process of the administration of tax invoices slow. While the percentage of VAT receipts fluctuate before the implementation of e-invoices and the percentage rate of VAT tax receipts decreased after e-invoices in KPP Pratama Surabaya Wonocolo
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/415/051705458 |
| Uncontrolled Keywords: | e-Faktur, Penerapan e-Faktur, Penerimaan Pajak Pertambahan Nilai, Pengusaha Kena Pajak |
| 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: | Kustati |
| Date Deposited: | 29 Nov 2017 02:23 |
| Last Modified: | 22 Oct 2020 07:27 |
| URI: | http://repository.ub.ac.id/id/eprint/6162 |
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