Metode Pelaporan SPT Masa PPN 1111 dengan Menggunakan Aplikasi E-Faktur pada Kantor Pelayanan Pajak (KPP) Pratama Medan Timur

Abstract

Taxes are the largest state income because of taxes the ability of the state to carry out national development is getting stronger. The tax system in Indonesia has undergone many changes, especially in the field of Value Added Tax (VAT). In the past, tax invoices were made manually by having to visit the low Tax Office (KPP) in person. The application of E-Invoice has been mandatory in 2016 until now. This has been required by DGT in the Decree of the Directorate General of Taxes No. KEP-136/PJ/2014. With the E-Faktur application, it simplifies and speeds up the tax reporting process, so that taxpayers can save their time and energy, it is necessary to take advantage of this technology to facilitate the process of reporting VAT 1111 Period Tax Returns. Departing from this background, the author then wants to discuss it in the final project entitled ''Method of Reporting VAT Period SPT 1111 using the E-Invoice Application at Low Tax Office of Medan Timur. The purpose of this study is to explain how the implementation of the VAT 1111 tax return reporting method using the E-Invoice Application at the East Medan Pratama Low Tax office, and to explain the problems that arise in the implementation of the VAT 1111 tax return reporting method using the E-Invoice Application at Low Tax Office of Medan Timur. The type of research used by the author in this study is descriptive research using a qualitative approach. A qualitative approach is data that includes or describes the observed facts, facts, and phenomena. For the author's informant, namely the Low Tax Office Medan Timur to obtain the information needed by the author in compiling this Final Project. The results of research that have been obtained by researchers that the application of this E-Invoice application has been maximally carried out by taxpayers with Taxable Businessmen Status.