Analisis Penerapan Sistem Elektronik Nomor Seri Faktur (E-Nofa) sebagai Upaya Peningkatan Penerimaan Pajak Pertambahan Nilai (Studi Kasus Kantor Pelayanan Pajak Pratama Medan Timur)

Abstract

In improving national development and prospering the people, the government has an important role in making policies in the country's economy to increase state revenue. The government's effort to increase it is by conducting tax reform, namely modernizing tax administration that can increase tax revenue in Indonesia. One of the form of modernization in tax administration is the electronic system implementation of tax invoice serial number (e-Nofa) to obtain serial number of tax invoice by Taxable Entrepreneurs. This study aims to determine the implementation of the e-Nofa system in accordance with the Director General of Taxes Regulation PER-24/PJ/2012, to determine the effectiveness of Value Added Tax (VAT) after the implementation of the e-Nofa system, to determine how much the contribution of Value Added Tax VAT) to total tax revenue after the implementation of the e-Nofa system at the Low Tax Office of Medan Timur. This research uses a qualitative descriptive method used to describe, explain or provide the data under study systematically, accurately, factually and thoroughly about everything related to the implementation of the e-Nofa system and uses effectiveness and contribution analysis to determine the effectiveness of Value Added Tax (VAT) and the contribution of Value Added Tax (VAT) revenue to tax revenue at the Low Tax Office of Medan Timur. The results of this study indicate that the e-Nofa system carried out at the Low Tax Office of Medan Timur is in accordance with the Regulation of the Director General of Taxes Number PER-24/PJ/2012 and its second amendment, namely PER-17/PJ/2014. This study also shows that the level of effectiveness of Value Added Tax (VAT) at Low Tax Office of Medan Timur after the implementation of e-Nofa has an average percentage of 98.59% with effective criteria. The average contribution of Value Added Tax (VAT) revenue to the total tax is 46.82% with good criteria.