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Efficiency Analysis of E-Faktur Applications in Reporting SPT Masa At CV. Jati Visions Raya Cirebon by HCI

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  • Riyanto, Aris
  • , Afifah

Abstract

The application of e-faktur is a web-based application provided by the tax authority (Directorate General of Taxes) which is used to issue tax invoices and is used for reporting SPT Masa PPN. This study aims to know, explain and analyze the efficiency of the application of e-invoice application in reporting SPT Masa PPN using the HCI system on CV. Jati Visions Raya Cirebon. The method used in this study is a qualitative method with a descriptive approach and applies an information system analysis model with the concept of HCI. The data collection techniques used were interviews, study libraries and observations to the office CV. Jati Visions Raya Cirebon. After conducting research and analysis it can be concluded that the e-invoice application is efficient in its use to report SPT Masa PPN by applying five HCI criteria. However, there are still some barriers to its use.

Suggested Citation

  • Riyanto, Aris & , Afifah, 2023. "Efficiency Analysis of E-Faktur Applications in Reporting SPT Masa At CV. Jati Visions Raya Cirebon by HCI," OSF Preprints j6ryv_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:j6ryv_v1
    DOI: 10.31219/osf.io/j6ryv_v1
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    1. William J. Crowder & Mark E. Wohar, 1999. "Are Tax Effects Important in the Long‐Run Fisher Relationship? Evidence from the Municipal Bond Market," Journal of Finance, American Finance Association, vol. 54(1), pages 307-317, February.
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