ELEKTRONIK FAKTUR (E-FAKTUR) : APAKAH SUDAH EFEKTIF BAGI PENGUSAHA KENA PAJAK DALAM PELAPORAN SPT MASA PAJAK PERTAMBAHAN NILAI?
Abstract
PPN atau pajak pertambahan nilai adalah pajak yang dikenakan atas penyerahan barang atau jasa.Peraturan Direktur Jenderal Pajak Nomor PER - 16/PJ/2014 pasal 1 menyatakan bahwa Faktur Pajak berbentuk elektronik, yang selanjutnya disebut e-Faktur adalah Faktur Pajak yang dibuat melalui aplikasi atau sistem elektronik yang ditentukan dan/atau disediakan oleh Direktorat Jenderal Pajak.
Analisis data yang digunakan adalah secara deskriptif kualitatif yaitu analisis dalam bentuk pernyataan dan uraian yang selanjutnya akan disusun secara sistematik dengan membandingkan teori dan praktek.
Hasil penelitian ini memberikan kesimpulan Faktur pajak yang dibaut menggunakan e-faktur tidak perlu tanda tangan basah dan stempel (cap perusahaan) berbeda dengan e-SPT yang tidak terdapat menu pembuatan faktur pajak sehingga diperlukan tanda tangan basah dan stempel (cap perusahaan).PPN keluaran yang di input pada e-faktur tidak dapat terhubung pada PKP yang menerima, sehingga PKP pembeli masih melakukan proses input secara manual PPN masukannya sama halnya pada program e-SPT.PKP penerbit faktur pajak (penjual) harus tetap mencetak faktur pajak keluarannya, hal ini dikarenakan fakturpajak yang diterbitkan PKP tidakterhubunglangsungke PKP penerimafakturpajak. Penelitian ini memberikan Bagi Dirjen Pajak, perlu adanya kajian lebih mendalam dalam rangka menentukan waktu untuk mengeluarkan kebijakan terkait masalah perpajakan.Bagi wajib Pajak, perlu mempunyai SDM yang handal di bidang perpajakan dalam menghadapi perubahan kebijakan perusahaan.
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