The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo

Abstract

Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.

Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach

“…In Indonesia, both the introduction of electronic invoices and taxpayer compliance have had a significant positive impact on VAT revenue. Further improvements in its service to taxpayers will improve compliance and increase tax revenue, which could impact VAT revenue (Irawati et al, 2022 ). In addition, South Korea’s trust significantly affects cooperative VAT compliance when the discount amount increases (Kim et al, 2022 ).…”

“…In Indonesia, Irawati et al ( 2022 ) findings show that “e-invoice” employment and taxable personal obedience significantly positively impact VAT incomes. They recommend for Pasar-Rebo-Jakarta’s key tax office continue advancing its service in providing info and conducting campaigns related to issuing e-invoices to taxable individuals to improve compliance.…”

Influence of consumption tax on spending capacity of households in Sub-Saharan Africa: Evidence from Nigeria and Kenya

“…The findings revealed that a substantial rise in VAT (along with other unobserved factors in the investigation) had a significant positive/negative effect on the interindustry fluctuation in business financial indicators, and this was even more pronounced with the COVID-19 cataclysm. Irawati et al (2022) calculated and analyzed the impact of the e-invoice 3.0 implementation and chargeable individual conformity to VAT revenue expansion. The researchers used a non-probability sampling approach in conjunction with convenience sampling as the method to obtain the data collection sample.…”

Enhancing Tax Compliance Through Digital Transformation: Evidence From Corporate Taxpayers' Usage of E-Bupot

“…Several scholars had researched digital transformation to improve taxpayer compliance (Hesami et al, 2023;Hidayat et al, 2024;Putri, 2019), such electronic invoices (Bellon et al, 2022;Fan et al, 2018;Harianto et al, 2020;Irawati et al, 2022;Suendra, 2023) used by taxpayers could improve their compliance in making tax payments and increase tax revenue. Likewise, the use of e-filing (Cahyani et al, 2021;Muslichah et al, 2023;Yilmaz et al, 2013) provided convenience for taxpayers in reporting annual tax returns because it was based on digital technology that could be accessed at any time.…”