Analysis of the application of E-Invoicing in increasing Taxable Enterpreneur compliance

Abstract

This study aims to examine the application of e-invoices to the compliance of Taxable Entrepreneurs (PKP) registered at KPP Pratama Makassar Selatan. This research is a qualitative descriptive study. Data sources are primary data obtained from interviews with Tax Entrepreneurs (PKP) and Tax Officers. This study uses four informants consisting of three informants from taxable entrepreneurs (PKP) and one informant from the Supervision and Consultation Section. Data analysis uses descriptive analysis method. The results showed that the application of e-invoicing within the scope of the South Makassar Primary Tax Office was effective and efficient. The implementation of e-invoicing increases taxpayer compliance, although there are some obstacles experienced by taxable entrepreneurs in using e-invoices, namely internet connection problems, and the application of errors sometimes occurs