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