Use of the E-Faktur Application in the Preparation of Output Tax Invoice(Case Study of KAP Moh. Wildan & Adi Darmawan)
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Abstract
This study aims to analyze the process of preparing output tax invoices using the e-Faktur application at the Public Accounting Firm (KAP) Moh. Wildan & Adi Darmawan. The e-Faktur application, developed by the Directorate General of Taxes (DGT), aims to facilitate taxpayers in creating and reporting tax invoices electronically and ensuring compliance with applicable tax regulations. Through a case study at KAP Moh. Wildan & Adi Darmawan, this research identifies the workflow, constraints, and impact of using e-Faktur on work efficiency and data accuracy. The data used are primary and secondary data with data collection techniques using documentation techniques, as well as literature study techniques to collect and search for supporting data. The results showed that the implementation of e-Faktur helps reduce the risk of manual errors and improve compliance with tax regulations, although there are technical obstacles that are often faced, such as connectivity problems and the suitability of taxpayer data. This research is expected to contribute to improving the quality of tax reporting for KAP Moh. Wildan & Adi Darmawan and provide input for optimizing the use of the e-Faktur application.
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