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.
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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.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | 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. | |||||||||
| Uncontrolled Keywords: | Evaluation, Tax Invoice, VAT, e-Invoice, Coretax, Tax Compliance Evaluasi, Faktur Pajak, PPN, e-Faktur, Coretax, Kepatuhan Pajak. | |||||||||
| Subjects: | A General Works > AS Academies and learned societies (General) A General Works > AS Academies and learned societies (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mrs Fatimah Azzahra Putri Nugraha | |||||||||
| Date Deposited: | 26 Jun 2025 06:33 | |||||||||
| Last Modified: | 26 Jun 2025 06:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50007 |
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