analisis kewajiban e faktur sebagai upaya mencegah penerbitan faktur pajak fiktif (studi kasus pada kantor pajak pratama surabata mulyorejo)

Pepriana, eva (2016) analisis kewajiban e faktur sebagai upaya mencegah penerbitan faktur pajak fiktif (studi kasus pada kantor pajak pratama surabata mulyorejo). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui bahwa E-faktur mempermudah pelayanan karena akan mempercepat proses pemeriksaan, pelaporan, dan pemberian nomor seri faktur pajak sehingga dapat meminimalisir terbentuknya faktur pajak fiktif. Obyek penelitian penulis dilakukan pada KPP Pratama Surabaya Mulyorejo. Data yang digunakan untuk penelitian ini adalah data kualitatif, sumber data primer, dan tehnik pengumpulan data berupa: Library Research, Field Research. Analisis data yang penulis lakukan adalah dengan membandingkan data tahun sebelum dan sesudah diterapkannya kewajiban penggunaan e-Faktur bagi WP dan menyimpulkan hasil analisis data yang diperoleh. Hasil penelitian ini menunjukkan bahwa penerapan e-Faktur pada WP PKP dapat meminimalisir faktur fiktif dan membantu DJP menurunkan kerugian atas kecurangan PKP menerbitkan faktur pajak fiktif. Pada hasil tabulasi menunjukkan bawa kasus faktur pajak fiktif tidak stabil setiap tahunnya, sedangkan setelah pelaksanaan kewajiban perpajakan e-Faktur 1 Juli 2015 menunjukkan terdapat penurunan terjadinya faktur pajak fiktif.

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