Analisis Efektivitas E-Faktur Versi 3.0 Dalam Pelaporan Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Baru Satu Tahun 2020

Authors

  • Gita Silvana Putria Institut Ilmu Sosial dan Manajemen STIAMI
  • Jiwa Pribadi Agustianto Institut Ilmu Sosial dan Manajemen STIAMI
  • Yopy Ratna Dewanti Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/jiap.v1i4.2843

Abstract

This study aims to discuss the effectiveness of E-Faktur Version  3.0 in Value Added Tax Reporting at KPP Pratama Jakarta Kebayoran Baru Satu. The main issue discussed in this study is how the level of effectiveness of the latest E-Faktur Version 3.0 in Value Added Tax Reporting. The research was conducted at KPP Pratama Jakarta Kebayoran Baru employing a descriptive approach and data collection technique using interviews and documentation   where   researchers   calculated   the   effectiveness level of E-Faktur Version 3.0 in Value Added Tax Reporting. To find out the actual situation, I conducted interviews with several parties.     Based     on     the     results     of     the     study,     in     2020     the effectiveness level of EFaktur Version 3.0 has been said to be effective in helping to facilitate Taxpayers, but it cannot be said to be effective in solving Taxpayer reporting compliance issues. The contributing factors are the lack of awareness of taxpayers, lack of technology literacy of the Taxpayer, and lack of socialization from the KPP to PKP or taxpayers

This study aims to discuss the effectiveness of E-Faktur Version

3.0 in Value Added Tax Reporting at KPP Pratama Jakarta Kebayoran Baru Satu. The main issue discussed in this study is how the level of effectiveness of the latest E-Faktur Version 3.0 in Value Added Tax Reporting. The research was conducted at KPP Pratama Jakarta Kebayoran Baru employing a descriptive approach and data collection technique using interviews and documentation   where   researchers   calculated   the   effectiveness level of E-Faktur Version 3.0 in Value Added Tax Reporting. To find out the actual situation, I conducted interviews with several parties.     Based     on     the     results     of     the     study,     in     2020     the effectiveness level of EFaktur Version 3.0 has been said to be effective in helping to facilitate Taxpayers, but it cannot be said to be effective in solving Taxpayer reporting compliance issues. The contributing factors are the lack of awareness of taxpayers, lack of technology literacy of the Taxpayer, and lack of socialization from the KPP to PKP or taxpayers

References

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Jurnal

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Published

2021-07-28

Issue

Vol. 1 No. 4: Juli 2021

Section

Articles

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