ANALISIS PENERAPAN SISTEM E-FAKTUR DALAM PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN KLIEN PADA KJA ARI PRAWESTHI

Abstract

The E-factur system is a tax administration system used for creating tax invoices and reporting Periodic Value-Added Tax Returns so that they can run well. It is expected to encourage taxpayers always to be compliant in paying their taxes, especially Value Added Tax (VAT). This research aims to find out the extent to which KJA Ari Prawesthi has implemented an e-invoice system in its tax activities, both in the use of the e-factur application when creating tax invoices and the use of the efactur web based when reporting Periodic Value-Added Tax Returns. Qualitative research is a type of research used in this research using descriptive analysis methods. The research results explain that the implementation of the e-factur system KJA Ari Prawesthi has been running effectively since its inception. This is because KJA Ari Prawesthi is always responsive to changes in tax regulations, so the company always updates the e-factur applications and web-based used. The researcher also suggests that further research can analyze how the e-factur system can be implemented if there are changes to tax regulations on different research subjects in the future.