Enhancing Value Added Tax SPT Reporting: A Case Study of the Role of e-Invoicing

Abstract

Tax is a citizen's contribution to the state treasury which is legally based (enforceable), without special considerations (compensation), which can be directly verified and used to finance state expenditure. E- invoicing was developed by the Directorate General of Taxes to facilitate the creation of electronic tax invoices by PKP and reduce the occurrence of falsifying tax invoices and creating fictitious tax invoices which can affect the VAT payable. The implementation of electronic tax invoices is regulated in the Director General of Taxes Regulation PER-16/PJ/2014 which will be implemented in stages starting from 1 July 2014, 1 July 2015, and finally 1 July 2016. The aim of this research is to determine the implementation in reporting Additional Tax SPTs. Nila uses e-invoicing, and whether it is effective or not in reporting Periodic VAT SPT at PT. Tunas Surya Sentausa. The method used is qualitative method. The data used is primary data from PT. Tunas Surya Sentausa. The results show the level of e-invoicing implementation is in accordance with DJP regulations and the e-invoicing application is very effective.