| dc.description.abstract | The Directorate General of Taxation is modernizing the tax system in order to improve the quality of tax services, which is directly proportional to the increase in state revenues, including administrative reform. Administrative reform, namely the existence of electronic-based reporting such as e-Nofa. By updating the tax system with e-Nofa, it is hoped that it will facilitate the implementation of tax obligations for Taxable Entrepreneur and increase confidence in tax administration. The use of information technology in taxation can save time, make the process simpler and more accurate.
This research aims to describe the process of implementing e-Nofa in reporting value added tax, describe the obstacles in implementing e-Nofa and how to overcome these obstacles, describe the socialization of the application of e-Nofa carried out by the directorate general of taxes as an effort to avoid fictitious tax invoices.
This research uses a qualitative method with a descriptive approach to analyze data by describing or describing the data that has been collected as it is and carried out through observation, interviews and documentation.
The results of this research can determine that the implementation of e-Nofa at the Medan Timur Tax Office is in accordance with the The Directorate General of Taxation Regulation Number PER-17/PJ/2014. This research shows that the application of e-Nofa helps and speeds up the reporting process regarding requests for tax invoice serial numbers and tax reporting by Taxable Entrepreneur. Obstacles encountered by Taxable Entrepreneur can be overcome through socialization where socialization provides important information on an electronic basis, emphasizing that there will no longer be any loopholes for issuing fictitious tax invoices. | en_US |
