Ardinur Gabriell, . (2025) PERBANDINGAN EFEKTIFITAS PELAPORAN SPT MASA PPN MELALUI SISTEM CORE TAX DAN SISTEM E-FAKTUR. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This academic study is motivated by developments in tax information technology and the author's internship experience at the Tax Service Office (KPP), during which various obstacles in previous tax reporting systems were observed. Previous systems such as e-Filing, e-SPT, and DJP Online, which were fragmented, often caused confusion for taxpayers and experienced technical problems during user surges (Widodo & Susanti, 2022). The introduction of Core Tax as an integrated system is expected to address these issues, although its implementation still faces adaptation challenges (Gunawan & Rahmawati, 2023). This academic study aims to: (1) analyze the differences in the reporting effectiveness of Periodic VAT Returns (SPT Masa PPN) between the E-Faktur system and Core Tax, and (2) evaluate user perceptions of Core Tax implementation. The research method uses a qualitative approach to measure reporting time and data accuracy, as well as a qualitative approach through interviews with KPP officers and taxpayers.The research findings indicate that Core Tax can improve reporting efficiency by 40-60% thanks to its integrated features and real-time validation. However, this system still faces several technical obstacles, such as inconsistencies in compensation calculations and server limitations during peak hours. These findings recommend the need for algorithm refinement, an increase in infrastructure capacity, and continuous training to optimize Core Tax implementation.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102024] [Pembimbing: Shinta Widyastuti] [Ketua Penguji : Suparna Wijaya] [Penguji 2: Akhmad Saebani] |
| Uncontrolled Keywords: | Comparison of the Effectiveness of Reporting Periodic VAT Returns Throughthe Core Tax System and the E-Faktur System |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | ARDINUR GABRIELL |
| Date Deposited: | 09 Sep 2025 10:41 |
| Last Modified: | 09 Sep 2025 10:41 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37047 |
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