IMPLEMENTASI E-TAX INVOICE: SEBUAH STUDI KOMPARATIF
DOI:
https://doi.org/10.31092/jpi.v2i1.508Keywords:
Pajak, Pajak Pertambahan Nilai, e-Faktur PajakAbstract
Fakta atas dominasi penerimaan pajak khususnya PPN sebagai sumber penerimaan negara mendorong otoritas pajak di dunia melakukan perbaikan terus menerus. Salah satu milestones perubahan administrasi perpajakan di dunia adalah pengembangan administrasi perpajakan berbasis data elektronik. Salah satu perubahan yang cukup signifikan adalah berkembangnya mekanisme penerbitan Faktur Pajak secara elektronik, dikenal dengan e-tax invoice. Korea Selatan serta Chili merupakan negara yang terlebih dahulu mengimplementasikan. Untuk Asia Tenggara, ada Thailand dan Indonesia yang mengimplementasikan walaupun dengan skema yang sedikit berbeda. Penelitian ini membandingkan implementasi e-tax invoice di empat negara tersebut dan menarik kesimpulan bahwa penerapan e-tax invoice di Indonesia menyerupai penerapan e-Tax Inovice di Korea Selatan. Namun, penerapan e-Tax Invoice di Korea Selatan memiliki kanal The Automatic Response System (ARS) call service atau datang ke kantor pajak terdekat untuk menerbitkan Faktur Pajak yang tidak diimplementasikan di Indonesia.
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