Public Management and Accounting Review

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

Selvia Febrianti — 2025-01-31

Purpose: The e-Invoice system, developed by the Directorate General of Taxes (DJP), aims to streamline the digital tax invoice creation process for PKP. The effort is intended to reduce the risks of tax invoice forgery and fabricated invoices impacting VAT payable. Therefore, this study aims to explore and evaluate the adoption and effectiveness of electronic invoice-based SPT reporting of VAT Periodic SPT submissions at PT. TTS.

Method: This study adopted a qualitative methodology, leveraging primary data obtained from PT. TTS. The data was collected through observation on site, interview with PT. TTS key personnel, and documentation.

Findings: The results demonstrate that the level of e-invoice implementation at PT. TTS complies with DJP regulations. Additionally, this e-invoice application is highly efficient and enhance the processing electronic invoices for SPT reporting.

Implication: The findings suggest that the e-Invoice system complies with DJP regulations, validating the framework set by the Directorate General of Taxes. DJP could encourage further adoption and refinement of digital tax reporting systems. The effectiveness of e-invoicing implies that other organizations could achieve similar improvements in efficiency and accuracy by adopting e-Invoicing.

Originality: The use of a qualitative case study approach at PT. TTS provides in-depth insights into the practical implementation and effectiveness of e-Invoicing, which adds a real-world perspective to existing literature. This focused approach fills a gap in the literature and provides targeted insights.

Lesson from History: Navigating Turbulent Waters – The IMF's Role in Global Economic Stabilization

Anggita Farah Adiba — 2025-01-31

Purpose: In the wake of the 2008-2009 international financial crisis, understanding the mechanisms and institutions that contributed to global economic recovery becomes imperative. This study aims to examine the crucial role of the International Monetary Fund (IMF) in restoring global economic stability and recovery during this period.

Method: This study employed a qualitative method. Data was collected through literature review and information related to the international global crisis in 2008-2009. Data was search only from Google Scholar, with no particular or specific indexed journal.

Findings: The study reveals that the IMF significantly influenced the crisis management by increasing global liquidity, providing loans to member countries facing financial difficulties, and overseeing the macroeconomic policies of member countries.

Implication: The IMF's interventions were pivotal in stabilizing and recovering the global economy during the crisis, demonstrating the importance of international financial cooperation and support in times of economic distress. The study demonstrates that the IMF's role extends beyond financial assistance; it encompasses fostering international cooperation and reinforcing global economic governance, which are essential components in navigating and overcoming financial crises.

Originality: This study highlights the specific mechanisms and strategies employed by the IMF during the 2008-2009 financial crisis, offering a detailed analysis of its impact on global economic stability and recovery