Analisis Penerapan Sistem Elektronik Nomor Faktur (E-nofa) Pajak sebagai Upaya Mencegah Penerbitan Faktur Pajak Fiktif (Studi pada Kantor Pelayanan Pajak Pratama Cikarang Utara)

摘要

This study aims to determine the implementation of Invoice Numbering Electronic System (e-NOFA) and know the barriers as well as the alternative ways to overcome the barriers of the implementation Invoice Numbering Electronic System (e-Nofa) in an attempt to prevent the issue of fictitious tax invoice. The type of research which is used in this study is descriptive with a qualitative approach. The result of this study is implementation of Invoice Numbering Electronic System on tax office Pratama Cikarang Utara is not fully able to prevent fictitious tax invoice especially for a tax invoice which is not published based on actual transactions, since after the implementation of e-Nofa there is still a case of fictitious tax invoice in tax office Pratama Cikarang Utara, but they are able to prevent the issue of fictitious tax invoices published not by PKP. The barriers which arise are difficulty to adjust the system in the company owned by PKP, the person still has to come to the tax office, the dependent system and Internet networks, data synchronization tax office with DJP. Alternative ways to overcome these barriers can be done by the tax office Pratama Cikarang Utara is to disseminate and follow up on existing constraints , E - Nofa Online , improve the quality of systems and Internet networks , and restart the server admin.