ANALISIS IMPLEMENTASI E-FAKTUR DALAM PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI PT PRATAMA

Dharu, Harjuno (2025) ANALISIS IMPLEMENTASI E-FAKTUR DALAM PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI PT PRATAMA. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.

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Abstract

This study aims to analyze the implementation, calculation, and reporting of e-invoice-based Value Added Tax (VAT) at PT Pratama. Tax is a mandatory contribution from the public to the state regulated by the state, and VAT is a tax on the consumption of goods and services imposed at every stage of production and distribution. The e-invoice system provided by the Directorate General of Taxes aims to facilitate the process of tax payment and reporting. The research method used is a qualitative approach with a narrative descriptive technique, where the researcher acts as the main instrument in data collection and analysis. Data were obtained directly from the company as well as through secondary sources such as references and websites. The results of the study show how the implementation of e-invoice at PT Pratama is in accordance with applicable regulations and provides convenience in calculating and reporting VAT. This study can be a reference in improving the understanding and implementation of digital-based taxation in other companies. Penelitian ini bertujuan untuk menganalisis penerapan, perhitungan, dan pelaporan Pajak Pertambahan Nilai (PPN) berbasis e-faktur di PT Pratama. Pajak merupakan kontribusi wajib masyarakat kepada negara yang diatur oleh negara, dan PPN adalah pajak atas konsumsi barang dan jasa yang dikenakan pada setiap tahapan produksi dan distribusi. Sistem e-faktur yang disediakan oleh Direktorat Jenderal Pajak bertujuan memudahkan proses pembayaran dan pelaporan pajak. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik deskriptif naratif, di mana peneliti bertindak sebagai instrumen utama dalam pengumpulan dan analisis data. Data diperoleh secara langsung dari perusahaan serta melalui sumber sekunder seperti referensi dan website. Hasil penelitian menunjukkan bagaimana penerapan e-faktur di PT Pratama sesuai dengan peraturan yang berlaku dan memberikan kemudahan dalam perhitungan serta pelaporan PPN. Studi ini dapat menjadi referensi dalam meningkatkan pemahaman dan implementasi perpajakan berbasis digital di perusahaan lain.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Sulistyowati, Sulistyowati 0326097701 sulistyowati@stei.ac.id
Uncontrolled Keywords:	PPN, e-faktur pajak, faktur pajak, laporan spt PPN
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	DHARU HARJUNO
Date Deposited:	18 Nov 2025 03:04
Last Modified:	18 Nov 2025 03:04
URI:	http://repository.stei.ac.id/id/eprint/16052

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