eprintid: 50007
rev_number: 21
eprint_status: archive
userid: 16570
dir: disk0/00/05/00/07
datestamp: 2025-06-26 06:33:37
lastmod: 2025-06-26 06:33:37
status_changed: 2025-06-26 06:33:37
type: thesis
metadata_visibility: show
creators_name: Nugraha, Fatima Azzahra Putri
creators_id: 5503220019
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Puspanita, Intan
contributors_name: Haryono, Selly Anggraeni
contributors_id: 198902202022032005
contributors_id: 198911052022032015
corp_creators: Universitas Sultan Ageng Tirtayasa
corp_creators: Fakultas Ekonomi dan Bisnis
corp_creators: Administrasi Pajak
title: EVALUASI DALAM PEMBUATAN FAKTUR PAJAK
PERTAMBAHAN NILAI DI PT KIMIA FARMA TRADING &
DISTRIBUTION SERANG
ispublished: pub
subjects: AS
divisions: FEB
divisions: D3Perpajakan
full_text_status: restricted
keywords: Evaluation, Tax Invoice, VAT, e-Invoice, Coretax, Tax Compliance
Evaluasi, Faktur Pajak, PPN, e-Faktur, Coretax, Kepatuhan
Pajak.
note: Penulisan ini bertujuan untuk mengevaluasi penerapan pembuatan faktur pajak pertambahan nilai (PPN) di PT Kimia Farma Trading & Distribution (KFTD) Serang. Fokus utama adalah transisi dari penggunaan aplikasi e-Faktur menuju sistem administrasi perpajakan terbaru, yaitu coretax, yang mulai diterapkan pada tahun 2025. Metode penelitian yang digunakan adalah deskriptif dengan teknik observasi, wawancara, dan dokumentasi. Hasil penulisan menunjukkan bahwa perusahaan telah menjalankan kewajiban perpajakan sesuai ketentuan, namun masih menghadapi kendala teknis dan adaptasi dalam penggunaan sistem coretax, seperti gangguan jaringan dan ketidaksiapan sumber daya manusia. Evaluasi ini untuk meningkatkan efisiensi pelaporan dan kepatuhan pajak perusahaan ke depannya.
abstract: This writing aims to evaluate the implementation of Value Added Tax (VAT) invoice issuance at PT Kimia Farma Trading & Distribution (KFTD) Serang. The main focus is the transition from the use of the e-Invoice application to the newest tax administration system, known as coretax, which was introduced in 2025. The research method used is descriptive, employing observation, interviews, and documentation techniques. The results indicate that the company has fulfilled its tax obligations in accordance with applicable regulations, but still faces technical and adaptation challenges in using the coretax system, such as network disruptions and insufficient human resource readiness. This evaluation is essential to improve the efficiency of tax reporting and enhance corporate tax compliance in the future.
date: 2025
date_type: published
pages: 90
institution: Universitas Sultan Ageng Tirtayasa
department: Administrasi Pajak
thesis_type: diploma
thesis_name: dphil
citation:   Nugraha, Fatima Azzahra Putri  (2025) EVALUASI DALAM PEMBUATAN FAKTUR PAJAK PERTAMBAHAN NILAI DI PT KIMIA FARMA TRADING & DISTRIBUTION SERANG.  D3 thesis, Universitas Sultan Ageng Tirtayasa.   
document_url: https://eprints.untirta.ac.id/50007/1/Fatimah%20azzahra%20putri_5503220019_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/50007/2/Fatima%20Azzahra%20Putri%20Nugraha_5503220019_01.pdf
document_url: https://eprints.untirta.ac.id/50007/3/Fatima%20Azzahra%20Putri%20Nugraha_5503220019_02.pdf
document_url: https://eprints.untirta.ac.id/50007/5/Fatima%20Azzahra%20Putri%20Nugraha_5503220019_04.pdf
document_url: https://eprints.untirta.ac.id/50007/6/Fatima%20Azzahra%20Putri%20Nugraha_5503220019_05.pdf
document_url: https://eprints.untirta.ac.id/50007/7/Fatima%20Azzahra%20Putri%20Nugraha_5503220019_Ref.pdf
document_url: https://eprints.untirta.ac.id/50007/8/Fatima%20Azzahra%20Putri%20Nugraha_5503220019_Lamp.pdf
document_url: https://eprints.untirta.ac.id/50007/16/Fatimah%20azzahra%20putri_5503220019_03.pdf