EFEKTIVITAS PELAPORAN FAKTUR PAJAK MASUKAN TAHUN 2020 DI PT. KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III PALEMBANG

UTARI, SITI AULIA CITRA and Martina, Martina and Effendi, Sofyan (2024) EFEKTIVITAS PELAPORAN FAKTUR PAJAK MASUKAN TAHUN 2020 DI PT. KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The research entitled "The Effectiveness of Input Tax Invoice Reporting in 2020 at PT Kereta Api Indonesia (Persero) Regional Division III Palembang" is motivated by the problem of not achieving the goal of timely reporting of input tax invoices. This study aims to analyze whether the implementation of input tax invoice reporting at PT Kereta Api Indonesia (Persero) Regional Division III Palembang can be said to be effective or not. The type of research used by researchers is descriptive qualitative research method, with data sources in the form of primary data and secondary data. The data collection techniques used are observation and interviews. Researchers use the theory of Effectiveness Measurement from Duncan in (Steers) which has three dimensions, namely goal achievement, integration and adaptation. The results showed that the implementation of input tax invoice reporting cannot be said to be effective because it is still constrained by several factors, including in terms of timeliness of reporting, reporting procedures, capacity building and facilities and infrastructure that support the input tax invoice reporting activities.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Efektivitas, Faktur Pajak Masukan, E-faktur
Subjects: J Political Science > JA Political science (General) > JA1-92 Political science (General)
Divisions: 07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User: Siti Aulia Citra Utari
Date Deposited: 28 Mar 2024 06:24
Last Modified: 28 Mar 2024 06:24
URI: http://repository.unsri.ac.id/id/eprint/142905

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