Public Management and Accounting Review

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

Selvia Febrianti, Erry Andhaniwati — Fri, 31 Jan 2025 00:00:00 +0000

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, Putri Kurnia Sari, Ina Urifah — Fri, 31 Jan 2025 00:00:00 +0000

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

Exploring Influential Factors in East Java's Shrimp Export Market to Japan

Nanda Sahabuddin — Fri, 31 Jan 2025 00:00:00 +0000

Purpose: Increasing exports is a key government strategy not only for earning foreign exchange but also for boosting economic productivity and job opportunities in Indonesia, particularly in East Java. This research aims to determine the effect of average export prices, the rupiah exchange rate against the US$, and inflation on East Java Shrimp Exports to Japan.

Method: This study is quantitative research. The study employs a time series sampling technique, utilizing secondary financial data collected from 15 samples. The data is then analyzed using multiple linear regression analysis techniques.

Findings: The findings reveal that while the average export price and inflation variables have no significant effect on East Java Shrimp Exports to Japan, the rupiah exchange rate against the US$ significantly impacts these exports.

Implication: The results emphasize the importance of monitoring and managing exchange rate fluctuations to enhance the export performance of East Java's shrimp to Japan. This suggests that policy interventions focusing on stabilizing the exchange rate could be crucial for maintaining and increasing export levels.

Originality: This study uniquely contributes to understanding the specific factors influencing East Java Shrimp Exports to Japan by analyzing the distinct roles of export prices, exchange rates, and inflation. It offers valuable insights for policymakers and stakeholders to develop targeted strategies for boosting export performance in the region.