E-Faktur Dan Pelaporan SPT Masa Pajak Pertambahan Nilai
DOI:
https://doi.org/10.51622/vsh.v4i2.1908Keywords:
Value Added Tax, e-Tax Invoice, Periodic Tax Return Value Added TaxAbstract
The purpose of this study is to know the application of e-Tax Invoice in the filling and reporting of Periodic Tax Return Value Added Tax CV ABC. This research is qualitative descriptive data research and uses primary data that is obtained or collected directly in the field by researchers from the person concerned. The data collection methods used are literature studies, observation and documentation. CV ABC is a company that operates in the field of sales and purchase of spare parts and one of the clients of Eben Ezer Simamora Tax Consultancy Office. From the results of the research, it can be concluded that the filling of Periodic Tax Return Value Added Tax using the e-Tax Invoice application has been implemented in accordance with the applicable regulations, namely the regulations of the Directorate General of Taxes Number PER-16/PJ/2014 with rates 11% with the rates regulated in Law No. 7 of 2021 regarding Harmonization of Tax Regulations and performed the obligation to report Periodic Tax Return Value Added Tax in a timely manner so that it was never subjected to a reporting delay sanction and has been in conformity with the legislative regulations No.42 Year 2009 Article 15A and PMK No.242/PMK.03/2014.
Downloads
References
Direktorat, J. P. (2010). SURAT EDARAN DIREKTUR JENDERAL PAJAK NOMOR SE - 99/PJ/2010 TENTANG PENYAMPAIAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-45/PJ/2010 TENTANG BENTUK, ISI, DAN TATA CARA PENGISIAN SERTA PENYAMPAIAN SURAT PEMBERITAHUAN MASA PAJAK PERTAMBAHAN NILAI (SPT MASA. Direktorat Jenderal Pajak. https://datacenter.ortax.org/ortax/aturan/show/14415
Endraswara, S. (2013). Metodologi Penelitian Antropologi Sastra (D. Surani (ed.)). Ombak. https://opac.perpusnas.go.id/DetailOpac.aspx?id=913481
Gaol, V. M. L. (2020). Analisis Penerimaan Pajak Restoran Dan Pajak Hotel Sebagai Sumber Pendapatan Asli Daerah (Studi Pada Dinas Pendapatan Pengelolaan Kekayaan Asli Daerah Kota Medan). Visi Ilmu Sosial Dan Humaniora (VISH), 01(01), 93–105. https://doi.org/https://doi.org/10.51622/vsh.v1i1.33
Kementerian Keuangan. (2014). Peraturan Menteri Keuangan Republik Indonesia Nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT) (pp. 1–11). Kementerian Keuangan Republik Indonesia. https://peraturan.bpk.go.id/Home/Details/122018/pmk-no-243pmk032014
Lintang, K., Kalangi, L., & Pusung, R. (2017). Analisis Penerapan E-Faktur Pajak Dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak Untuk Pelaporan Spt Masa Ppn Pada Kpp Pratama Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 2023–2032. https://doi.org/https://doi.org/10.35794/emba.v5i2.16486
Mardiasmo. (2016). Perpajakan (Edisi Terbaru 2016) (Terbaru 20). Andi Offset.
Sakti, N. W., & Hidayat, A. (2015). E-faktur Mudah dan Cepat : Penggunaan Faktur Pajak secara Online. In F. Pratiwi (Ed.), E-faktur Mudah dan Cepat : Penggunaan Faktur Pajak secara Online (Pertama). Visimedia Pustaka. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1144415
Solikhah, B., & Suryarini, T. (2021). Perpajakan (T. S. Hariyoto & Munta’alim (eds.); Revisi 202). UNNESPRESS.
Undang-Undang, R. I. (2009a). UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 16 TAHUN 2009 TENTANG PENETAPAN PERATURAN PEMERINTAH PENGGANTI UNDANG-UNDANG NOMOR 5 TAHUN 2008 TENTANG PERUBAHAN KEEMPAT ATAS UNDANG- UNDANG NOMOR 6 TAHUN 1983 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN MENJADI (pp. 1–11). Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia. https://www.dpr.go.id/dokjdih/document/uu/UU_2009_16.pdf
Undang-Undang, R. I. (2009b). Undang-Undang Republik Indonesia Nomor 42 Tahun 2009 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 8 Tahun 1983 Tentang Pajak Pertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan Atas Barang Mewah (pp. 1–73). Kementerian Keuangan Republik Indonesia. https://jdih.kemenkeu.go.id/download/7ba0c9a6-d0dd-4d7f-a8a8-b4099b3c321c/42TAHUN2009UU.pdf
Undang-Undang, R. I. (2021). Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP) (pp. 1–224). Kementerian Keuangan Republik Indonesia. https://jdih.kemenkeu.go.id/en/dokumen/peraturan/1261ff41-c359-4b2c-7596-08d99eb1213d
Waluyo. (2013). Perpajakan Indonesia (11th ed.). Salemba Empat. https://lontar.ui.ac.id/detail?id=20398441#parentHorizontalTab3
Zulianto, M. R. (2023). ANALISIS PERLAKUAN AKUNTANSI PAJAK PERTAMBAHAN NILAI ATAS IMBALAN (INSENTIF) PENJUALAN PADA PT ANUGERAH KARYAMATA MANDIRI DI PALANGKARAYA. Soetomo Accounting Review, 1, 327–343. https://ejournal.unitomo.ac.id/index.php/sacr/article/download/6484/3096
Published
How to Cite
Issue
Section
Copyright (c) 2023 Meilinda Stefani Harefa, Nelta Suryatna Putri Bu’ulolo, Vebry Lumban Gaol
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
