ANALISIS SISTEM INFORMASI PAJAK PERTAMBAHAN NILAI MELALUI e-FAKTUR

Abstract

This research aimed to find out the implementation of Value-Added Tax of PT. Sasa Inti Surabaya on its reporting, paying, and tax counting, also on the making of tax invoice either the input or output from e-invoice and the comparison of before and after e-invoice of Value-Added Tax scope. The research was descriptive-qualitative. While, the data were primary and secondary. Moreover, as primary data were taken from interview result of company Tax staffs with the direct observation within tax section, the secondary data were in the form of company history and organization structure documents. The research result concluded as follows : (1) PT Sasa Inti, within its Value-Added tax reporting and paying was never late to implement their liabilities, (2) they, within Value-Added Tax counting, had followed the regulation based on UU number 42, 2009, (3) meanwhile, within its making of tax invoice through e-invoice, the government had some problems which needed to be solved, (4) e-invoice was considered as the result of re-evaluation of some lacks of previous technique namely e-SPT PPN.
Keywords: value-added tax, tax invoice, e-invoice