Penggunaan Aplikasi E-Faktur terhadap Pelaporan Pajak Pertambahan Nilai pada PT. Mega Prima Sejahtera
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Setiawati, Aas Hasanah
Subject
Akuntansi
Datestamp
2023-09-09 07:25:31
Abstract :
The E-faktur application is software created by the Directorate General of Taxes to create or issue tax invoices in electronic form. The purpose of writing this field work pactice report is to find out how the procedure for making tax invoices uses the e-faktur application and reporting procedures for Periodic VAT returns using web-based efaktur at PT Mega Prima Sejahtera. The Field Work Pratice period lasts from March 1, 2023, to May 31, 2023. The data collection techniques used by the authors are interviews, observation, and literature study. Based on the results of this Field Work Practice Report, PT. Mega Prima Sejahtera creates or issues tax invoices using the e-faktur application and Periodic VAT SPT reporting through web-based efaktur in accordance with tax laws and regulations. Constraints that occur in the form of internet connection disturbances and problematic web-based efaktur server. The author has provided several suggestions to overcome the obstacles that occur.
The E-faktur application is software created by the Directorate General of Taxes to create or issue tax invoices in electronic form. The purpose of writing this field work pactice report is to find out how the procedure for making tax invoices uses the e-faktur application and reporting procedures for Periodic VAT returns using web-based efaktur at PT Mega Prima Sejahtera. The Field Work Pratice period lasts from March 1, 2023, to May 31, 2023. The data collection techniques used by the authors are interviews, observation, and literature study. Based on the results of this Field Work Practice Report, PT. Mega Prima Sejahtera creates or issues tax invoices using the e-faktur application and Periodic VAT SPT reporting through web-based efaktur in accordance with tax laws and regulations. Constraints that occur in the form of internet connection disturbances and problematic web-based efaktur server. The author has provided several suggestions to overcome the obstacles that occur.
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