Implementasi Kebijakan E-Faktur dalam Pelaporan Pajak di Kantor Pelayanan Pajak Pratama Kabanjahe

Abstract

In realizing the use of information technology in the realm of tax revenue, the Directorate General of Taxes reforms the bureaucracy towards e-Government, namely the implementation of e-invoice in tax reporting which makes it easier for taxpayers to report. So this study aims to identify and describe the implementation of the e-invoice policy in tax reporting at the Kabanjahe Pratama tax service office and find out the obstacles in its implementation. This study uses a descriptive research method with a qualitative approach. Data collection techniques were carried out by means of interviews, observation and documentation to key informants and key informants involved in the implementation of the e-invoice policy at the Kabanjahe tax service office. The data obtained were then analyzed qualitatively by reviewing all the data supported by the results of interviews with the theoretical approach put forward by Meter and Horn, namely basic measures and policy objectives, sources of inter-organizational communication policies and implementation activities. , characteristics of implementing agencies, economic, social and political conditions, tendencies or attitudes of implementers. From the results of the study, the implementation of the e-invoice policy in tax reporting at the Kabanjahe Pratama tax service office has been going well, as evidenced by the absence of fictitious invoices, reporting increases every year. However, as a policy that is undergoing changes, e-invoice is faced with obstacles. Namely application errors and knowledge about e-invoice.