Analisis Efektivitas dan Efisiensi Penerapan E-Faktur PPn Guna Meningkatkan Kepatuhan Pengusaha Kena Pajak (Studi pada PKP Terdaftar di KPP Pratama Madiun)

Abstract

This study aims to analyze and test the application of E-faktur VAT to the compliance of Taxable Entrepreneurs (PKP) listed in KPP Pratama Madiun. This type of research includes descriptive qualitative research. Data sources are primary data obtained from interviews with Taxable Enterpreneurs (PKP) and Tax Officers. Data analysis use nonstatistic data analysis method with descriptive technique. The result of research shows that: (1) Application of e -faktur within the scope of KPP Pratama Madiun has been effective, (2) Application of e -faktur within the scope of KPP Pratama Madiun has been efficient, (3) Effectiveness and efficiency of VAT e-faktur implementation improve taxpayer compliance, (4) Several times interviewe d states the use of efaktur is an internet connection problem, and the application of errors sometimes occurs.