Permana Putra, Luthfi (2016) ANALISIS PENERAPAN FAKTUR PAJAK ELEKTRONIK (e-FAKTUR) PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study to was to find out how the application of Electronic Tax Invoice ( e - Invoicing ) Value Added Tax at the Tax Office Primary Serang and to find out the problems encountered in the implementation of the Tax Invoice Electronic ( e - Invoicing ) Value Added Tax On Services Office Primary tax Serang. The method used is descriptive method , where the method used to determine the extent of implementation of the system Electronic Tax Invoice ( e - Invoicing ) Value Added Tax at the Tax Office Primary Serang, the original data obtained from the Tax Office Primary Serang . Methods of data collection in this study by observation , interviews , documentation and study of literature. These results indicate that the application of the Electronic Tax Invoice ( e - Invoicing ) Value Added Tax at the Tax Office Primary Serang has been running smoothly and in accordance with Standard Operating Procedures ( SPT ) established by the Directorate General of Taxation and already within their Ministry of Finance Regulation No. 151 / PMK.03 / 2013 on the Procedures for Making and Procedures of Correction or Replacement Tax Invoice and DGT Regulation No. PER - 16 / PJ / 2014 on the Procedures for Making and Reporting Form Electronic Tax Invoice
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk adalah untuk mengetahui bagaimana penerapan Elektronik Faktur Pajak (e-Faktur) Pajak Pertambahan Nilai Di Kantor Pelayanan Pajak Pratama Serang dan untuk mengetahui masalah-masalah yang dihadapi dalam penerapan Faktur Pajak Elektronik (e-Faktur) Pajak Pertambahan Nilai Di Kantor Pelayanan Pajak Pratama Serang. Metode yang digunakan adalah metode deskriptif, dimana metode tersebut digunakan untuk mengetahui sejauh mana penerapan sistem Elektronik Faktur Pajak (e-Faktur) Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Serang, data yang didapat asli dari Kantor Pelayanan Pajak Pratama Serang. Metode pengumpulan data dalam penelitian ini dengan melakukan observasi, wawancara, dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa penerapan Elektronik Faktur Pajak (e-Faktur) Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Serang sudah berjalan dengan lancar dan sesuai dengan Standard Operating Procedures (SPT) yang ditetapkan oleh Direktorat Jenderal Pajak dan sudah sesuai dengan Peraturan Menteri Keuangan Nomor 151/PMK.03/2013 Tentang Tata Cara Pembuatan dan Tata Cara Pembetulan atau Penggantian Faktur Pajak dan Peraturan Direktur Jenderal Pajak Nomor PER-16/PJ/2014 Tentang Tata Cara Pembuatan dan Pelaporan Faktur Pajak Berbentuk Elektronik | |||||||||
| Uncontrolled Keywords: | Keywords : Electronic Tax Invoice ( e - Invoicing ), Value Added Tax, Tax Services Office Primary Serang. Kata Kunci : Elektronik Faktur Pajak (e-Faktur), Pajak Pertambahan Nilai, Kantor Pelayanan Pajak Pratama Serang. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 18 Mar 2022 11:31 | |||||||||
| Last Modified: | 18 Mar 2022 11:31 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/10296 |
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