ANALISIS PENERAPAN FAKTUR PAJAK ELEKTRONIK (e-FAKTUR) PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA SERANG
| Main Author: | Permana Putra, Luthfi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/10296/1/ANALISIS%20PENERAPAN%20FAKTUR%20PAJAK.pdf https://eprints.untirta.ac.id/10296/ |
Daftar Isi:
- The purpose of this study to was to find out how the application of Electronic Tax Invoice ( e - Invoicing ) Value Added Tax at the Tax Office Primary Serang and to find out the problems encountered in the implementation of the Tax Invoice Electronic ( e - Invoicing ) Value Added Tax On Services Office Primary tax Serang. The method used is descriptive method , where the method used to determine the extent of implementation of the system Electronic Tax Invoice ( e - Invoicing ) Value Added Tax at the Tax Office Primary Serang, the original data obtained from the Tax Office Primary Serang . Methods of data collection in this study by observation , interviews , documentation and study of literature. These results indicate that the application of the Electronic Tax Invoice ( e - Invoicing ) Value Added Tax at the Tax Office Primary Serang has been running smoothly and in accordance with Standard Operating Procedures ( SPT ) established by the Directorate General of Taxation and already within their Ministry of Finance Regulation No. 151 / PMK.03 / 2013 on the Procedures for Making and Procedures of Correction or Replacement Tax Invoice and DGT Regulation No. PER - 16 / PJ / 2014 on the Procedures for Making and Reporting Form Electronic Tax Invoice