PENERAPAN E-FAKTUR SEBAGAI PERBAIKAN SISTEM ADMINISTRASI PPN (Persepsi Kantor Konsultan Pajak X )

Abstract

From July 1^st 1984 until July 1^st 2015, manual tax invoices was still used
by some Tax Payer. However, in practice a lot of abuse in the form of tax
invoice emergence of fictitious tax invoices, double tax invoices, as well
 as the disability tax invoice. Numbers of tax invoice abusement, high
cost of compliance, and the burden of government oversight is the reason
 for applying e-Invoicing. On July 1^st 2015, the use of electronic tax
 invoices using e-Invoicing applications was required by government
 in Java and Bali. This research has purpose to determine
 the e-Invoicing applications as the improvement of the administration
 of the VAT system from the standpoint of the Tax Consulting Firm X.
The results of this research has show that the e-Invoicing has strengths
and weaknesses in its application. The strengths of e-Invoicing is that it
can be more effective and efficient in manufacturing as well as transaction
of tax invoice. While the weakness of e-Invoicing applications is a way
 of working is more complicated than the manual invoicing tax and
 previous VAT returns application. Additionally, from 7 causes correction
periodic VAT return conducted by CTF client X, 5 of them can be reduced
 or prevented by the e-Invoicing application.  
Keywords: Tax Consulting Firm, Manual Tax Invoice, Application of e-Faktur, Periodic VAT Return.