Analisis Efektivitas Pelaporan Pajak Pertambahan Nilai Dengan Menggunakan E-Faktur

This study aims to analyze the effectiveness of value added tax (VAT) reporting using the e-invoice application at PT YYY during the period from 2022 to 2024. This research method uses a descriptive qualitative approach that describes the level of effectiveness of reporting Periodic VAT Returns. Data collection techniques are interviews and documentation. The results of the study show that although there were 3 delays out of a total of 36 reports during the observation period, the effectiveness of reporting Periodic VAT Returns of PT YYY can be concluded as effective. The obstacle in the form of the expiration of the electronic certificate is the main cause of the delay in reporting Periodic VAT Returns. In addition, employee knowledge of the users of the E-invoice application is also a problem. Therefore, it is necessary to improve the Company's reporting performance and knowledge regarding the expiration date of electronic certificates in order to avoid errors that hinder the VAT reporting process.