Search Result  ::  Save as CSV :: Back

"ABSTRAKFaktur pajak elektronik adalah faktur pajak yang dibuat secara elektronik dengan memanfaatkan teknologi melalui aplikasi yang telah ditentukan oleh Direktorat Jederal Pajak yang diberlakukan secara bertahap berdasarkan KEP-136/PJ/2014. Penelitian ini dilakukan untuk melakukan evaluasi atas Kebijakan Faktur Pajak Elektkronik. Penelitian ini menggunakan pendekatan kualitatif dengan tujuan penelitian deskriptif. Pengumpulan data dalam penelitian ini dilakukan melalui studi kepustakaan dan wawancara mendalam. Berdasarkan criteria evaluasi kebijakan William Dunn, Kebijakan Faktur Pajak Elektronik telah memenuhi kriteria efektivitas dan efisiensi sedangkan dari criteria perataan belum terpenuhi.

---

ABSTRACTElectronic tax invoice is a tax invoice which created electronically by utilizing technology through applications that have been determined by the Direktorat Jenderal Pajak gradually based on KEP 136 PJ 2014. This research was conducted to evaluate Electronic Tax Invoice Policy. This research used a qualitative approach with descriptive research purposes. Data collected through library research and in depth interviews. Based on policy evaluation criteria by William Dunn, Electronic Tax Invoice Policy has met the criteria of effectiveness and eficiency while justice criteria have not been met."

"ABSTRAKLaporan magang ini membahas secara terperinci mengenai aktivitas pemrosesan faktur di CVX IBU. Analisis dimulai dari penjelasan mengenai jenis-jenis faktur yang ada beserta sistem yang digunakan di perusahan. Lalu dijelaskan pula mengenai siklus pengeluaran yang dilakukan perusahaan secara umum dan secara khusus pembahasan berada pada tahap aktivitas pemrosesan faktur. Lalu akan dilakukan analisis risiko dan pengendalian atas siklus pengeluaran perusahaan, khususnya tahap pemrosesan faktur. Hasil dari laporan magang ini menyimpulkan bahwa pengendalian internal pada siklus pengeluaran, khususnya aktivitas pemrosesan faktur yang diterapkan di CVX IBU sudah baik. Namun masih terdapat beberapa kekurangan terkait kebijakan dan juga prosedur terkait siklus pengeluaran perusahaan yang harus diperbaiki oleh perusahaan agar pengendalian internal terhadap siklus pengeluaran, khususnya aktivitas pemrosesan faktur di perusahaan menjadi lebih baik.

---

ABSTRACTThis internship report discusses in detail about the invoice processing activities in CVX IBU. The analysis starts from the description of the kinds of invoices are there along with the system used. Then also explained the expenditure cycle of the company in general and invoice processing activities in specific. And then discusses about a risk analysis and its control over expenditure cycle, especially in invoice processing stage. The result of this internship report concluded that the internal controls on expenditure cycle, especially invoice processing activities are implemented in CVX IBU is good. However, there are some lack of policies and procedures related to the internal control in expenditure cycle which need to be fixed by the company to improve the internal control in expenditure cycle, especially when processing invoices."

"Skripsi ini membahas penerapan kebijakan Faktur Pajak Berbentuk Elektronik ditinjau dari asas efisiensi di PT XYZ dalam memberikan kemudahan administrasi dalam hal pemenuhan kewajiban PPN. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian ini adalah penerapan kebijakan Faktur Pajak Berbentuk Elektronik yang masih dalam tahap awal ini belum efisien terbukti dengan masih banyaknya kendala-kendala yang terjadi dalam penerapan Faktur Pajak Berbentuk Elektronik di PT XYZ.

---

This paper discusses the implementation of the policy Electronic Tax Invoice in terms of efficiency principle in XYZ Corp in providing ease of administration in terms of VAT compliance obligations. This study is a descriptive qualitative research design.The results of this study is the implementation of the policy Electronic Tax Invoice is still in early stage is not yet efficient proven by the many problems that occur in the implementation of policy Electronic Tax Invoice in XYZ Corp."

"ABSTRAKLaporan magang ini akan membahas tentang e-Faktur H2H antara DJP dengan PT. IRN MOR III dimana pada penggunaan e-Faktur dapat memberikan keamanan dan kemudahan bagi perusahaan dalam melaksanakan kewajiban perpajakan Pajak Pertambahan Nilai khususnya dalam hal pembuatan faktur pajak. Selanjutnya, e-faktur juga dapat mencegah dan mengurangi maraknya faktur pajak fiktif yang merugikan negara. Berikutnya, dengan sistem e-faktur H2H, PT. IRN MOR III dapat terhubung langsung atau terintegrasi dengan DJP sehingga semua data transaksi penjualan dan pembayaran serta perpajakan transparan. Selanjutnya penulis juga menjelaskan alur proses faktur pajak elektronik H2H antara perusahaan dengan DJP. Sebagai tambahan, penulis menjelaskan sistem informasi akuntansi penjualan tunai dan sistem informasi akuntansi penjualan kredit pada PT. IRN MOR III saat menerbitkan faktur pajak.

---

ABSTRACTThis internship report discusses Tax e-Invoice Host-To-Host H2H between Directorate General Tax and PT. IRN MOR III. The use of tax e-invoice can provide security and convenience for companies in implementing taxation obligations of Value Added Tax, especially in the case of tax invoice manufacture. Furthermore, tax e-Invoice can also prevent and reduce the rise of fictitious tax invoices that harm the state. Next, with the tax e-invoice H2H system, PT. IRN MOR III can connect directly or integrated with DGT so that all data of sale transaction and purchase as well as taxation which more transparent. Furthermore, the author also explains the flow of electronic tax invoice H2H between PT. IRN MOR III with DGT. In addition, the author explained the flow of accounting information systems cash sales and accounting information system credit sales at PT. IRN MOR III when issuing tax invoice. "

"Direktorat Jenderal Pajak (DJP) telah merilis versi terbaru dari aplikasi E-Faktur, yang disebut dengan E-Faktur 4.0 pada Juli 2024. Peluncuran Aplikasi E-Faktur 4.0 diharapkan dapat meningkatkan kemudahan administasi PPN. Akan tetapi, pada penerapannya masih terdapat kendala yang menimbulkan beban administratif bagi Wajib Pajak dalam memenuhi kewajiban perpajakannya, seperti validasi data yang belum sepenuhnya terotomatisasi, terjadinya error pada Aplikasi E-Faktur 4.0, kegagalan dalam proses unggah faktur pajak, serta bugs yang terjadi pada Aplikasi E-Faktur 4.0. Untuk itu, diperlukan analisis penerapan E-Faktur 4.0 ditinjau dari kemudahan administrasi (Ease of Administration). Penelitian ini menggunakan teori Ease of Adminitration yang terdiri atas empat dimensi, yaitu Certainty, Efficiency, Convenience, dan Simplicity. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma postpositivist. Teknik pengumpulan data dilakukan secara mixed method, berupa pengumpulan data kualitatif dan kuantitatif. Data kuantitatif digunakan sebagai penguat dan sarana triangulasi data kualitatif dalam penelitian ini. Pengumpulan data dilakukan melalui wawancara mendalam, studi kepustakaan, dan penyebaran survei. Hasil penelitian menunjukkan bahwa penerapan Aplikasi E-Faktur 4.0 belum sepenuhnya memenuhi asas Ease of Administration, khususnya pada dimensi Efficiency dan Convenience. Aplikasi E-Faktur 4.0 yang kerap mengalami error menimbulkan beban waktu tambahan bagi Wajib Pajak dalam memenuhi kewajiban perpajakan, terutama ketika mendekati tenggat waktu unggah faktur dan pelaporan SPT Masa. Hal tersebut juga menimbulkan beban psikologis tambahan berupa rasa cemas dan panik bagi Wajib Pajak. Permasalahan ketika melakukan pembaruan aplikasi serta Bugs dan error yang muncul dalam penggunaan aplikasi juga menimbulkan ketidaknyamanan bagi pengguna dalam memenuhi kewajiban perpajakan. Di sisi lain, penerapan Aplikasi E-Faktur 4.0 sudah memenuhi dimensi Certainty dan Simplicity. Penerapan aplikasi E-Faktur 4.0 sudah memenuhi aspek kepastian hukumm kepastian informasi, dan keamanan data. Prosedur perpajakan melalui Aplikasi E-Faktur 4.0 juga mudah dipahami dan mudah dilaksanakan oleh pengguna.

---

The Directorate General of Taxes (DGT) has released the latest version of the E-Faktur application, called E-Faktur 4.0 in July 2024. The launch of the E-Faktur 4.0 application is expected to improve the ease of VAT administration. However, in its application there are still obstacles that cause administrative burdens for taxpayers in fulfilling their tax obligations, such as data validation that has not been fully automated, errors in the E-Faktur 4.0 Application, failure in the tax invoice upload process, and bugs that occur in the E-Faktur 4.0 Application. For this reason, it is necessary to analyze the application of E-Faktur 4.0 in terms of ease of administration (Ease of Administration). This research uses the Ease of Administration theory. Ease of Administration theory consists of four dimensions, namely Certainty, Efficiency, Convenience, and Simplicity. This research uses a quantitative approach with a postpositivist paradigm. The data collection technique was carried out in a mixed method, in the form of qualitative and quantitative data collection. Quantitative data is used as a reinforcement and means of triangulating qualitative data in this study. Data collection was conducted through in-depth interviews, literature study, and survey distribution. The results showed that the application of the E-Faktur 4.0 Application has not fully fulfilled the principle of Ease of Administration, especially in the Efficiency and Convenience dimensions. The E-Faktur 4.0 application that often experiences errors creates an additional time burden for taxpayers in fulfilling tax obligations, especially when approaching the deadline for uploading invoices and reporting Periodic Tax Returns. It also creates an additional psychological burden in the form of anxiety and panic for taxpayers. Problems when updating the application as well as bugs and errors that appear in the use of the application also cause inconvenience to users in fulfilling tax obligations. On the other hand, the application of the E-Faktur 4.0 Application are also easy to understand and easy for users to implement."

"ABSTRAKSUBJECT:Improving The Billing System of Eau Et Force, Ondeo Services, Paris ? Ile deFrance.OBJECTIVE:- To understand what is Eau Et Force, the enterprise of water distribution, the filialof Ondeo Services (Lyonnaise Des Eaux), Paris ? 11e de France. The aim is toexplain: their major activities, how they do the service to their clients.- To understand the financial project through one case study of: Prestation deService. How do we treat problems and some feasible solution to resolve thefinancial problems.TOOLS:- Analysis of the existing organizational structure system.- Interviews with the principal actors of the project. - Application on the project.Contents/In Brief:Eau Et force (built 1928) is the major tor of water distribution in Ile de France.Their competence and service to the client are as follows:. Potable water, Production and Distribution from the source up to the water tap ofthe clients.. Collection and treatment of the Used Water.. Surveillance of the quality of water distribution, through their Water Station andTreatment Plant Observation of Water Quality).PROBLEMSWater Sales and distribution is decreasing from time to time. This is due to thepeople now ? not only in France - is wiser and wiser in using water. Not onlybecause the price of water now expensive, some people realize the importance tosave the nature.For example: We could see the utilization of the flushing system in everywhere ofthe toilette. 2 (two) flushing buttons for different kinds of Utilization, and thisbecome commonly use in France.Therefore, Eau Et Force try to anticipate this problem (decreasing sales) byproviding another service to the clients called: Prestation de Service.Prestation the Service is the service that provided to the client to help them withtheir internal installations. This work is not for free, the client will have to pay forthe work.The process, in fact, is not so easy to implement. Financial problems appearedbecause different department in charge of each Prestation de Service, with differentkind of reporting, responsibilities and using different sub-contractors.SOLUTIONS:After having interviews with the Major Actors of the Prestation de Service and doingsome analysis of the problem, THE WRITER realize that the problem that Eau etForce facing could be resolved with a very simple excel table that could monitor allthe activities of Prestation de Service, financially. See Annexe 14-15.THE WRiTER then creates the excel table, together with financial staff at Eau etForce. The excel table that has been created can fulfilled with all information thatneeded by Finance and Accounting Department of Eau et Force, so that they can billthe customer just in time.In fact, this simple excel table is adopted from the same kind of table that has beenused by PT. PAM LYONNAISE JAYA, Jakarta - the company where THEWRITER work for ? the same filial of ONDEO Services like Eau et Force.When this simple excel table -called work order- works, Eau et Force definitely hassave a lot of times of monitoring financial process of billing, and also could gatheras much as possible the data of the cash flows of each departments concerned.With this table, Eau et Force could monitor easily the Prestation de Service activitiesand bill the customer without creating any delays. This table was implemented at Eau et Force on mid of July 2001, as soon as theFinance Director of Eau et Force got the explanations from THE WRITER."

"