ANALISIS PENERAPAN SISTEM DAN PROSEDUR APLIKASI E-FAKTUR DALAM PEMBUATAN FAKTUR PAJAK SERTA SPT MASA PAJAK PERTAMBAHAN NILAI PADA PT. MEGAZAKIAH ABADI KABUPATEN

Abstract

ABSTRACT

PT. Megazakiah Abadi is a company in Sorong Regency engaged in contractor services. PT. Megazakiah Abadi is a PKP (Taxable Enterpeneur) who is required to make a tax invoice if there is a transaction and submit BPK/JKP in the e-faktur application. Efactur is a tax invoice made through an application or electronic system determined and/or provided by the Directorate General of Taxes. The purpose of thus study is to see how the systems and procedures of making tax invoices before and after the implementation of the e-faktur application. In writing this thesis, writing uses a descriptive study method that describes and explains the procedures for making tax invoices and Periodic Value Added Tax Returns at PT. Eternal Megazakiah. The type of data used is qualitative which sonsosts of primary data and secondary data. To collect data in this study, the authors used field research techniques, namely interviews, observation and documentation techniques. From the result of the study it can be concluded that the implementation of the e-factur application in making taz invoices and Periodic Value Added Tax Return has been carried out by PT. Megazakiah Abadi in according with the procedures in force at the Directorate General of Taxes. Even though in its implementation there are still errors that occur due to ignorance or lack of understanding regarding the e-invoice application, PT. Megazakiah always tries to correct these mistakes and keep abreast of developments in tax regulations. \

Keywords: e-factur Application, Tax Invoice, Value Added Tax (VAT)