The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo

Irawati Irawati,Tatiana Serebryakova,Muhammad Sofyan,Hendra Darmawan

doi:10.52728/ijtc.v4i1.412

Abstract

Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.

Highlights

Previous researches determine the effect resulting from the modernization of the tax system on the level of compliance of taxable person and the effect on Value Added Tax (VAT) receipts from the application of e-invoicing. 3.0 and analyze the effect of taxable entrepreneur compliance on VAT receipts (Fasmi & Misra, 2014)
The results of this study found that PKP compliance affects VAT receipts
Compliance with Taxable Persons Against VAT Revenue Based on the results of the regression test, it was found evidence that taxable entrepreneur compliance affects VAT receipts

Summary

INTRODUCTION

The development of a country can be seen from the independence of the country to achieve its development (Arvin et al, 2021; Gnangnon, 2021). Previous researches determine the effect resulting from the modernization of the tax system on the level of compliance of taxable person and the effect on VAT receipts from the application of e-invoicing. The benefits obtained by the DJP from this e-tax invoice application in addition to providing the function of collecting BKP/JKP data through the PKP mechanism, it increases the effectiveness of tax invoices there are several factors that influence behavior obedient to taxes or often known as tax compliance (Ciptaningsih, 2013) These factors are deterrence, norms, both personal and social, fairness and trust in the tax administration, opportunity and complexity,and the role of government and the broader economic environment (Walsh, 2012).

AND DISCUSSION

CONCLUSION