ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL
The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Re...
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| Format: | Article |
| Language: | English |
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Institut Teknologi dan Bisnis Asia Malang
2021-02-01
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| Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| Subjects: | |
| Online Access: | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/169 |
| _version_ | 1797773353927311360 |
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| author | Dian Hakip Nurdiansyah Ahmad Nawawi Kosasih Kosasih Siti Jamilah Sundamanik |
| author_facet | Dian Hakip Nurdiansyah Ahmad Nawawi Kosasih Kosasih Siti Jamilah Sundamanik |
| author_sort | Dian Hakip Nurdiansyah |
| collection | DOAJ |
| description |
The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Researcher method uses qualitative research with descriptive analysis. The results of this study are that PT. TT Metals Indonesia Karawang in the percentage that before the occurrence of tax invoices in 2013 amounted to 0.92% while after the Tax Invoice in 2015 amounted to 0.05% shows that experiencing a decrease in losses due to input tax correction before and after the application of e-invoice. Constraints that arise during the application of the Electronic Tax Invoice are dependence on the system and internet network connection, the inadequate level of ability and negligence of the Taxable Entrepreneur and the Taxable Entrepreneur computer facility, while the alternative way to overcome the obstacles that arise during the application of the Electronic Tax Invoice is through an increase the quality of the information system network, and appeals to Taxable Entrepreneurs to update the computer.
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| first_indexed | 2024-03-12T22:05:16Z |
| format | Article |
| id | doaj.art-95ae20cad2404d4c8c97d09f52ea5e77 |
| institution | Directory Open Access Journal |
| issn | 0126-1258 2620-875X |
| language | English |
| last_indexed | 2024-03-12T22:05:16Z |
| publishDate | 2021-02-01 |
| publisher | Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| spelling | doaj.art-95ae20cad2404d4c8c97d09f52ea5e772023-07-24T21:47:10ZengInstitut Teknologi dan Bisnis Asia MalangJurnal Ilmiah Bisnis dan Ekonomi Asia0126-12582620-875X2021-02-0115110.32815/jibeka.v15i1.169169ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROLDian Hakip Nurdiansyah0Ahmad Nawawi1Kosasih Kosasih2Siti Jamilah Sundamanik3Universitas Singaperbangsa KarawangUniversitas Singaperbangsa KarawangUniversitas Singaperbangsa KarawangUniversitas Singaperbangsa Karawang The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Researcher method uses qualitative research with descriptive analysis. The results of this study are that PT. TT Metals Indonesia Karawang in the percentage that before the occurrence of tax invoices in 2013 amounted to 0.92% while after the Tax Invoice in 2015 amounted to 0.05% shows that experiencing a decrease in losses due to input tax correction before and after the application of e-invoice. Constraints that arise during the application of the Electronic Tax Invoice are dependence on the system and internet network connection, the inadequate level of ability and negligence of the Taxable Entrepreneur and the Taxable Entrepreneur computer facility, while the alternative way to overcome the obstacles that arise during the application of the Electronic Tax Invoice is through an increase the quality of the information system network, and appeals to Taxable Entrepreneurs to update the computer. https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/169e-invoice implementationfictitious tax invoiceinput tax credit control |
| spellingShingle | Dian Hakip Nurdiansyah Ahmad Nawawi Kosasih Kosasih Siti Jamilah Sundamanik ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL Jurnal Ilmiah Bisnis dan Ekonomi Asia e-invoice implementation fictitious tax invoice input tax credit control |
| title | ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL |
| title_full | ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL |
| title_fullStr | ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL |
| title_full_unstemmed | ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL |
| title_short | ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL |
| title_sort | analysis of e invoice implementation in input tax control |
| topic | e-invoice implementation fictitious tax invoice input tax credit control |
| url | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/169 |
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