Pengaruh Penerapan e-Faktur dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak dalam Pelaporan Pajak Pertambahan Nilai di KPP Pratama Medan Polonia

Abstract

This study aims to determine the analysis of e-Faktur implementation in order to improve compliance. Taxable Businesses for Reporting Value Added Tax Periodic Tax Returns (VAT) and to find out how big is the comparison of the taxable entrepreneur who carries out the obligation at the time of implementing e-Invoice and before the implementation of e-Faktur. This study uses data collection methods through documentary studies, namely secondary data collection obtained from KPP Medan Polonia. The research sample was taken by convenience nonprobability sampling method, namely members of the sample selected or taken based on the ease of obtaining the required data. Data analysis used in this study is descriptive analysis.. The results of the study at KPP Pratama Medan Polonia application of e-Faktur on taxable entrepreneurs can increase taxpayer compliance in reporting corporate VAT SPT. The results of the study show that after the mandatory Taxable Entrepreneurs tax invoice maker uses e-Faktur, the amount of taxpayer compliance in reporting VAT Period increases.