Tax Invoice Research Articles

Analisis Penerapan Pajak Pertambahan Nilai pada PT. Quantum Mandiri International

The research was conducted using a mixed method between quantitative and qualitative to determine the relationship between inflation and Value Added Tax (VAT). In addition, this research was also conducted to find out how the application of VAT in terms of calculation, payment and reporting stated in the company's Periodic Notification Letter (PNL). This is done to avoid tax sanctions, one of which is the receipt of a Tax Collection Letter (TCL). The independent variable uses inflation and the dependent variable uses VAT. This study uses data on inflation and VAT reported as much as 36 data with the period 2021-2023. Simple linear regression analysis is used in the data processing method and processed using statistical data processing tools. The results of existing data processing show that inflation has a positive impact on VAT. In the February 2021 and March 2021 VAT Periodic Tax Returns there are still corrections caused by errors in making Tax Invoices (TI), resulting in delays in payment and reporting of VAT NPL. Due to this delay, it resulted in the receipt of STP from the Tax Service Office (TSO) and a response has been made by the company to the TCL that has been received. For the April 2021 to December 2023 VAT NPL, the company has paid and reported VAT so that no TCL has been received from the TSO.

Effect of Electronic Tax Invoice Management System on Value Added Tax Compliance Among Tented Camps in Narok County, Kenya

Purpose: Value Added Tax (VAT) compliance is a critical aspect of revenue collection for governments worldwide; however, it has encountered various challenges, the most prevalent being verifying input tax claimed by taxpayers when filing VAT returns. The main objective was to examine the effect of electronic Tax Invoice Management System on Value added tax compliance among tented camps in Narok County. The theory that supports the study was Diffusion of Innovations Theory. Methodology: The study employed explanatory research design, with a target population of 150 tented camps in the Masai Mara National Reserve, out of these, 122 respondents successfully completed and returned the questionnaires, resulting in a response rate of 81.3%. The data was collected through a structured questionnaire. Results: The study found that ETIMs positively and significantly affect VAT compliance β =0.236 p-value =0.012<0.05. Conclusion: The study recommended that The KRA should enhance the Electronic Tax Invoice Management System (ETIMS) to improve VAT compliance among tented camps in Narok County. Future research should be conducted on the effects of taxpayer behavioural factors on VAT compliance.

Effect of Tax Invoice Management System on Value Added Tax Compliance Among Small and Medium Enterprises in Eldoret Town, Kenya

Purpose: Tax is an important stream of revenue for government’s development projects and therefore all efforts must be made by governments to ensure that it is accurately and efficiently collected so as to facilitate the government’s operations. The objective of the study was to investigate the effect of tax invoice management system on Value Added Tax compliance among small and medium enterprises in Eldoret town, Kenya. The study was guided by Diffusion of Innovation (DOI) Theory. Methodology: The research design for this study was explanatory. The population of this study will be 3872 SMEs in Eldoret town and sample size of 362 SMEs who are SME owners/Managers. Questionnaire was used to collect primary data and analysis will include both descriptive and inferential statistics. Results: The study found that Tax invoice management system and value Added Tax compliance is positive and statistically significant β=0.483. Conclusion: In conclusion the study revealed that there was a significant relationship between Tax invoice management system and Value Added Tax compliance among small and medium enterprises in Eldoret town, Kenya. The study recommends that that KRA should formulate policies to enhance and actively promote the adoption of Tax invoice management systems among SMEs.

A ‘Sandwiched Transaction’ and Determining the Factually Untrue Tax Invoice ― Focusing on the Judgment of Supreme Court Decision 2022DO13690, May 18, 2023. ―

A ‘Sandwiched Transaction’ and Determining the Factually Untrue Tax Invoice ― Focusing on the Judgment of Supreme Court Decision 2022DO13690, May 18, 2023. ―

ALTERNATIVE WAYS TO MANAGE COOPERATION IN TAX RELATIONS: CHALLENGES OF DIGITALIZATION AND TAX COMPLIANCE

The recent advancements in tax administration have witnessed a significant shift from traditional paper-based reporting to comprehensive digitalization of tax filing and analysis processes. The integration of information and communication technologies into tax relations, alongside the enhancement of tax systems through digital tools—such as electronic registration of tax invoices, electronic reporting, and electronic verification—has streamlined processes and improved tax compliance. However, it remains essential to investigate whether merely transitioning to electronic reporting suffices and to explore alternative management methods for interactions between businesses and regulatory authorities. This article aims to substantiate the patterns of change in tax relations due to the evolution of information technologies and to evaluate alternative options for ensuring the accuracy of tax reporting metrics, which could enhance tax compliance levels. Tax management, a subset of overall management, allows for the assessment and analysis of the impact of the tax environment on business operations amidst uncertainty. The challenges posed by the evolving tax landscape, including legislative volatility and subjective interpretations by regulatory bodies, necessitate a reevaluation of tax management practices. Furthermore, the increasing volume of data enables tax administrations to focus limited resources on addressing serious tax violations. This dynamic calls for a shift towards automation and digitization of accounting practices, paving the way for electronic audits. Despite the progress in electronic administration, the core criterion for tax compliance remains the submission of accurate tax reports and the fulfillment of tax obligations. The article discusses the OECD's recommendations for developing alternative cooperation frameworks between tax authorities and businesses, emphasizing the need for transparency and predictability in tax relations. In conclusion, successful transformation of tax relations between businesses and the state requires more than just electronic reporting; it necessitates a unified source of information for assessing tax risks and ensuring compliance. Ukraine is encouraged to adopt advanced practices for identifying tax risks and facilitating electronic tax audits, thereby enhancing the overall efficacy of tax administration

Analisis Efektivitas Digitalisasi Faktur Pajak PPN dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak (PKP) pada PT. ABC

The purpose of this study is to evaluate the effectiveness of digitizing VAT fact sheets through the e-Faktur system in order to increase VAT sales revenue at PT. ABC. It is hoped that the digitization of tax invoices will have a positive impact on the effectiveness of tax administration and PKP thresholds. One of the data collection methods used is the qualitative descriptive method, which involves collecting data through observation and documentation. The findings of the study show that the implementation of e-Factur has successfully reduced the time needed to complete tax invoices from an average of seven days to two working days. In addition, the factorial error threshold decreased from 12% to 3%, indicating an increase in accuracy and efficiency. Increasing tax productivity at PT. ABC is also associated with ease of access and convenience in meeting tax requirements. Based on these results, this study shows that the digitization of tax facts through the effective use of e-Factur

Legal Analysis of The Enforcement of Article 18 of The Regulation Issued by The Director General of Taxes, Numbered PER-03/PJ/2022, Regarding Tax Invoices

The Republic of Indonesia implemented Law Number 12 of 2011, explicitly establishing rules and regulations. Law Number 13 of 2022 has since revised this law. This Law enhances the current legislation, precisely Law Number 10 of 2004. Law Number 12 of 2011 prescribes the procedure for enacting laws and establishes guidelines for resolving conflicts or inconsistencies between these laws and regulations. The objective of this study is to analyze the legal effectiveness of Article 18 of Regulation PER-03/PJ/2022, which was issued by the Director General of Taxes, to Law Number 7 of 2021 on the Harmonization of Tax Regulations and Constitutional Court Decision Number 91/PUU-XVIII/2020. This research methodology entails examining values, norms, and written regulations, establishing a solid connection to the normative legal aspects of the library. The research has determined that the Regulation of the Director General of Taxes Number Per-03/PJ/2022 regulates Tax Invoices and has exceeded its authority in issuing Tax Invoices. The aforementioned rule pertains to the regulatory framework established by the Minister of Finance, which governs this particular matter and confers jurisdiction upon the director general of taxation. The Regulation of the Director General of Taxes Number 03/PJ/2022, which concerns Tax Invoices, does not possess enforceable legal authority and is open to scrutiny by the Supreme Court. Legal certainty is paramount as it provides taxpayers with a lucid and all-encompassing comprehension of their rights and obligations.

Learning Model for Analytical Prediction of Tax Revenues from Tax Invoice Information

In Brazil, the tax on goods and services, known by the acronym ICMS, holds significant prominence in the revenue of the federative units, approximately 90%. Its value depends on economic activity, whose tax information the taxpayers record in electronic invoices issued to the tax agencies. This paper proposes a learning architecture to predict ICMS revenue through a dataset derived from tax information. The learning architecture uses a segmented approach that starts with splitting the training and validation datasets according to a given parameter. After that, the architecture fits several machine learning models for each split subset (segment). Finally, the architecture chooses the fit machine learning model (learning instance) that produces the best prediction result for each segment. These learning instances compose a hybrid instance set to predict the records of a test dataset. The proposed architecture reduced the error compared to the traditional non-segmented approaches tested (by 18.40%) and to the current methodology of the tax agency that supported this research (by 51.90%). The low prediction error suggests that the model holds promise in estimating revenue.

WITHDRAWN: A Secure and Efficient Blockchain-Powered Scheme for e-Invoicing Application

E-invoicing has become an increasingly popular form of electronic documents in B2B and B2G commerce transactions, and facilitates an effective exchange of invoice-related information containing tax invoice requirements. It enables businesses and governments to make transactions data be stored, retrieved and handled more efficiently among various aspects of business operations through an integrated systems solution such as ERP systems or e-commerce platforms. Although e-invoicing has numerous benefits, the integrated processes involve security risks associated with the ability to exchange and access critical transaction records and sensitive financial information over public networks such as the Internet. To secure e-invoicing services and maintain trust and privacy among their engaged stakeholders, many e-invoicing platforms use various authentication methods, such as factor-based mechanisms and digital signature techniques, to prevent potential threats and unauthorized access through cyberattacks. However, such authentication techniques cannot fully protect sensitive information contained in e-invoices from security breaches in the context of sharing transactional data. This proposed scheme introduces a secure authentication mechanism that integrates the self-certified methodology to enhance the trustworthiness of trading parties. In addition, the computational efforts of the proposed model show that high performance can be achieved in executing e-invoicing processes while maintaining data privacy. By leveraging the capabilities of blockchain technology and the adoption of decentralized applications and smart contracts, the proposed solution enables e-invoicing services to provide a highly secure, efficient, immutable, and transparent platform for businesses and tax authorities.

Analisis implementasi pajak reklame berdasarkan Peraturan Daerah No. 2 tahun 2011 (Studi pada Badan Pendapatan Daerah Kota Manado)

Advertising tax is a fee that must be paid to obtain a license to organize advertising. The purpose of this study is to analyses the implementation of local regulations on local taxes that deal with advertising tax. The research method is qualitative. Data sources are primary and secondary data. The data collection procedure uses interview, observation, and documentation methods. The findings of this study show. (1) The identification of the name, object, subject and taxpayer is in accordance with the Regional Regulation No. 2 of 2011. (2) The determination of the amount of tax due for each advertising tax payer was based on the calculations provided for in Regional Regulation No. 2 of 2011, i.e. at a rate of 25% of the amount of payments made by the tax payer. (3) The Regional Tax Invoice Letter was issued in accordance with Regional Regulation No. 2 of 2011. (4) The collection of the advertising tax has been established in accordance with the Regional Regulation No. 2 of 2011.

ANALISA YURIDIS TERHADAP PENERBITAN FAKTUR FIKTIF

The embodiment of the Indonesian State in providing prosperity to its nation as mandated in the 1945 Constitution of the Republic of Indonesia is by collecting taxes which are used to provide support for national development. However, along the way, collecting taxes from taxpayers is not easy because the existing tax compliance is still low. So that fraudulent acts emerge which lead to criminal acts, one of which is the issuance and/or use of tax invoices that are not in accordance with ongoing transactions. Therefore, this research will examine the criminal liability of corporations as users of fictitious tax invoices in tax crimes and how judges consider fictitious invoices in cases in the Semarang High Court Decision Number 258/PID/2021/PT.SMR. Because this research is legal research, the approach used is a conceptual approach which is based on the concept of tax development and tax crime supported by a statutory approach such as being based on the Director General of Taxes' regulations and general tax provisions.

Analysis of Administrative Penalty for Late Issuing Tax Invoices in Indonesia: A Comparative Study from Vietnam

This study analyzes and compares the administrative penalty for late issuing tax invoices between Indonesia and Vietnam. The existence of a penalty has not been a driving factor for taxpayers to fulfill their tax obligations. Article 14 paragraph (4) General Provisions and Tax Procedures Law regulates the tax penalty for late issuing tax invoices, the same as for those who do not issue invoices. The administrative penalty needs to be analyzed more and compared with other countries' practices. VAT penalty cannot necessarily increase the compliance of taxable entrepreneurs. This research uses primary and secondary data sources for the qualitative method. The results of this study indicate that tax penalties should be designed by looking at the level of taxpayer error. Vietnam has no administrative penalty for the late issue of tax invoices but differentiates more penalties for tax invoices according to the level of violation. Tax penalties in Indonesia should be designed by considering the level of taxpayer violation, as Vietnam regulates. Administrative penalties for late tax invoices should not be the same as those imposed on taxpayers who did not issue tax invoices. The study recommends that tax authorities re-design the administrative penalties policy regarding tax invoice violations.

Registration shutdown of tax invoices / calculations of adjustments: prerequisites and consequences

This article covers the prerequisites and consequences of introducing a mechanism for the registration shutdown of tax invoices / calculations of adjustments. In fact, any innovations related to the administration of taxes and fees in the future have both negative and positive consequences for the state and business. That is why timely identification of negative consequences and shortcomings helps in the operational research and improvement of tax administration mechanisms, in order to increase the level of revenues to the state budget, reduce the level and risk of corruption and tax evasion, increase the level of business activity of businesses, as well as in order to prevent future scaling and generate concomitant negative consequences for the economy and budget of the country as a whole. We have studied current publications and articles of modern scientists and practitioners related to the administration of value-added tax. An assessment of the effectiveness of the current mechanism for the registration shutdown of tax invoices / calculations of adjustments is given. The main problems and incomplete development of the current procedure for the registration shutdown of tax invoices / calculations of adjustments, administrative and judicial appeals against decisions of regulatory authorities are highlighted. The consequences of introducing a mechanism for the registration shutdown of tax invoices / calculating adjustments on the level of economic activity of businesses, the judicial system of Ukraine and the tax system as a whole are studied. Based on the conducted research, we provided recommendations on ways to improve the existing system of value-added tax administration in the context of the mechanism for the registration shutdown of tax invoices / calculations of adjustments. In addition, options were proposed for combining electronic document management systems, tax audit, as additional monitoring tools for the electronic value-added tax administration service.

TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPN PADA PT XYZ

This research was conducted with the aim of analyzing the practice of calculating, depositing, reporting and recording value added tax at PT XYZ in 2022 with the provisions of the VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Law no. 7 of 2021, and generally applicable tax accounting principles. The form of this research is qualitative descriptive analysis research. Data obtained from internship activities for the purposes of preparing this research include Tax Invoices, Periodic VAT Notification Letters with attachments, Proof of VAT Deposits, Proof of VAT Reporting, and Recording Journals obtained directly from PT XYZ. The results of this research explain that PT XYZ as a whole carries out procedures for calculating, depositing, reporting and recording VAT in accordance with VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Regulation of the Director General of Taxes Number PER-02/PJ/2019, Law no. 7 of 2021, and generally applicable tax accounting principles.

Analysis of the Application of Value Added Tax Calculation and Reporting at PT. Darpadina Sumber Abadi (DSA) in 2022

This research aims to analyze the implementation of VAT calculations, deposits, reporting and recording at PT. Darpadina Sumber Abadi 2022 and its conformity with the Law on Harmonization of Tax Regulations (UU No.7 of 2021), Minister of Finance Regulation number 63/PMK.03/2021, and Minister of Finance Regulation number 63/PMK.03/2021 and also the principles applicable accounting. The analysis in this research uses qualitative methods with descriptive observations that collect and analyze the condition of subjects or objects in the form of institutions based on evidence and facts from research subjects. The data used consists of the 2022 Period VAT SPT, 2022 Input and Output Tax Invoices, and the 2022 Recording Journal. Calculation and reporting of PT Value Added Tax. Darpadina Sumber Abadi is in accordance with applicable laws. From the calculation results, PT Darpadina Sumber Abadi experienced an underpayment because the Output Tax was greater than the Input Tax. If there is an underpayment, PT Darpadina Sumber Abadi will make a deposit at the end of the following month

УДОСКОНАЛЕННЯ МОДЕЛІ АДМІНІСТРУВАННЯ ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ

This study is devoted to the research and development of a new model of value added tax administration using the capabilities of banks, which within the framework of the new model will exchange data with the tax authorities and analyze payments between counterparties regarding their relationship to VAT calculations. The possibility of refusing to prepare tax documents when identifying an advance is substantiated, and in this regard it is proposed to supplement the VAT registration limit formula with new components, the values of which will be reflected in the VAT Declaration and the new Appendix to it. It is also proposed to enrich the format of the tax invoice with data on prepayments and the format of the payment order with VAT-related information. The article provides a format for exchanging messages between banks and tax authorities regarding VAT-related payments. The paper presents the functioning scheme of the new model of VAT administration and gives examples of the formation of reporting indicators. Keywords: VAT administration, registration limit formula, budget reimbursement, pre-calculated VAT.

Analysis of Calculation, Deposit and Reporting Value Added Tax and Income Tax in Construction Service Companies: Case study on CV. ABC Kendari

This study aims to determine and analyze the application of Calculation, Deposit and Reporting of Value Added Tax and Income Tax at Construction Services Company CV. ABC Kendari Period Year 2022. This research uses a qualitative descriptive method. Data collection techniques through interviews and literature studies regarding tax data and financial reports of CV. ABC Kendari during the 2022 period. The results of this study indicate that the application of the calculation, deposit and reporting of Value Added Tax and Final Income Tax Article 4 Paragraph (2) that has been carried out by CV. ABC Kendari as a company that has been confirmed as a Taxable Entrepreneur is in accordance with the General Provisions and Procedures for Taxation and the current Legislation and every work completed is made a Tax Invoice in accordance with the value stated in the Pay Order or Disbursement Order received from the Government Agency or Office Treasurer as a service user.

ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PERUM BULOG KANTOR WILAYAH SUMATERA SELATAN DAN BANGKA BELITUNG

The purpose of this study is to find out how the calculation, deposit, and value added tax report at Perum BULOG South Sumatra and Bangka Belitung regional offices and their compliance with Law No. 42 of 2009 and generally applicable tax accounting principles. The writer used descriptive method. The research was conducted at Perum BULOG South Sumatra and Bangka Belitung regional offices as a taxable company. Data obtained were data of value added tax, output tax invoice, input tax invoice of 2021. The research result showed that Perum BULOG South Sumatra and Bangka Belitung regional offices had cconducted the calculation procedure, deposit, and value added tax report according to UU No. 42 of 2009. Nevertheless, there was a difference because of the rounding using government’s system. The recording was in accordance with generally accepted accounting requirements.

The effect of adoption of an electronic filing system in corporate tax on tax avoidance: A case of Mongolian firms

This study seeks to analyze the effects of the electronic filing system implemented in Mongolia since 2014 on corporate tax evasion. Furthermore, it investigates if tax evasion tendencies differ based on government ownership status and whether there are variations in such conduct between the manufacturing and non-manufacturing sectors in Mongolia. To attain the objective, a sample of 1,971 Mongolian listed companies from the Osiris database was constructed for the period of 2011 to 2019. The empirical results indicate that the implementation of the electronic filing system has had a statistically significant adverse impact on tax avoidance. This data indicates that the mandate for electronic invoicing and transmission to tax officials reduced the issuance of fraudulent tax invoices by companies, resulting in a significant decrease in their tax avoidance. Additionally, the correlation between the implementation of e-filing and corporate tax avoidance remained consistent regardless of government ownership status. Thirdly, the introduction of the electronic filing system had varying effects on corporate tax avoidance, depending on the manufacturing status of the companies. Manufacturing companies showed a greater decrease in their tendencies to avoid taxes after the implementation of the electronic filing system, which suggests a significant enhancement of transaction transparency for these companies. This study is significant in empirically analyzing the efficacy of Mongolia's electronic filing system. It may serve as empirical evidence for assessing current tax systems, measuring the impact of the electronic filing system, and developing new policies.

ВИКОРИСТАННЯ RPA СИСТЕМ ДЛЯ РОБОТИЗАЦІЇ ОБЛІКОВИХ ПРОЦЕСІВ НА ПІДРИЄМСТВАХ

The article explores Robotic Process Automation (RPA) as a technological solution that enables end-users to program or train software robots to perform various operations such as data processing, system interaction, and office tasks. It identifies typical office operations that can be automated using RPA and emphasizes that accounting processes can be effectively automated using robotic software agents. Key areas of accounting process automation are identified, including period closing, reporting, accounts receivable and payable, cash management, general ledger management, inventory, and others. Implementation cases of RPA from various sectors such as technology, printing, and manufacturing have shown significant positive results, including reduced processing time, cost savings, and improved efficiency and accuracy of processes. It is highlighted that the most frequently chosen processes for RPA are purchasing and selling and internal reporting, characterized by routine nature and lack of need for complex decisions. Automating such processes leads to significant productivity and accuracy improvements in accounting. The automation of processing incoming tax invoices is discussed. The benefits of automating accounting are examined, including reduced error risk, increased efficiency, time and resource savings, accuracy and compliance assurance, enhanced analytics, improved process management, greater visibility of results, geographical and cultural independence, and positive impact on employees. Preconditions, challenges, and risks affecting the expected outcome of RPA automation are analyzed. Key aspects to consider when implementing RPA include process design, compatibility with existing IT infrastructure, data security and confidentiality, support and maintenance, as well as task limitations.