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EFEKTIVITAS WEB E-FAKTUR DALAM PELAPORAN SPT MASA PPN DI KPP PRATAMA PALEMBANG ILIR TIMUR
This study aims to analyze the effectiveness of Web e-Faktur in reporting VAT Periodic Tax Returns (SPT Masa PPN) at KPP Pratama Palembang Ilir Timur. Web e-Faktur is a system implemented by the Directorate General of Taxes to facilitate taxpayers in electronically filing their tax reports. This research employs a qualitative approach with a descriptive method, referring to Duncan's organizational effectiveness theory, which includes three main indicators: goal achievement, integration, and adaptation. Data were collected through interviews with tax officers and taxpayers, as well as document analysis. The findings indicate that Web e-Faktur simplifies tax reporting, enhances administrative efficiency, and reduces errors in VAT Periodic Tax Returns. However, technical issues such as network disruptions and taxpayers' lack of understanding in using the system remain challenges. Therefore, increased socialization and infrastructure improvements are needed to enhance the effectiveness of Web e-Faktur in tax reporting. Keywords: Web, e-Faktur, VAT, Periodic, Tax, Returns, effectiveness, taxation, tax, administration.
Inventory Code | Barcode | Call Number | Location | Status |
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2507002075 | T170137 | T1701372025 | Central Library (Reference) | Available but not for loan - Not for Loan |
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