dc.contributor.author | Sulistyowati, Nur Wahyuning | |
dc.contributor.author | Amah, Nik | |
dc.contributor.author | Styaningrum, Farida | |
dc.date.accessioned | 2018-09-29T03:29:54Z | |
dc.date.available | 2018-09-29T03:29:54Z | |
dc.date.issued | 2018 | |
dc.identifier.issn | 2460-0784 | |
dc.identifier.uri | http://hdl.handle.net/11617/10382 | |
dc.description.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. | id_ID |
dc.language.iso | other | id_ID |
dc.publisher | Seminar Nasional dan The 5th Call For Syariah Paper (SANCALL) 2018 | id_ID |
dc.title | Analisis Efektivitas Dan Efisiensi Penerapan E-Faktur PPN Guna Meningkatkan Kepatuhan Pengusaha Kena Pajak (Studi pada PKP Terdaftar di KPP Pratama Madiun) | id_ID |
dc.type | Article | id_ID |