Tinjauan sistem informasi terhadap administrasi faktur pajak dan pemungutan ppn pada pt. indo traktor utama
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Yoseph Agus Bagus Budi Nurani
Pembimbing 2 : Christina Dwi Astuti
Subyek : INFORMATION STORAGE AND RETRIEVAL SYSTEMS--TAX ADMINISTRATION AND PROCEDURE;VALUE-ADDED TAX;TAX ADMINISTRATION AND PROCEDURE;CORPORATIONS--TAXATION
Kata Kunci : information system, tax invoice administration, VAT collection.
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032301086_Halaman-Judul.pdf | ||
| 2. | 2026_LM_PJK_024032301086_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_LM_PJK_024032301086_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_LM_PJK_024032301086_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_LM_PJK_024032301086_Lembar-Pengesahan.pdf | ||
| 6. | 2026_LM_PJK_024032301086_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_LM_PJK_024032301086_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2026_LM_PJK_024032301086_Bab-1.pdf | ||
| 9. | 2026_LM_PJK_024032301086_Bab-2.pdf | 16 |
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| 10. | 2026_LM_PJK_024032301086_Bab-3.pdf | 6 |
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| 11. | 2026_LM_PJK_024032301086_Bab-4.pdf | 26 |
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| 12. | 2026_LM_PJK_024032301086_Bab-5.pdf | ||
| 13. | 2026_LM_PJK_024032301086_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_PJK_024032301086_Lampiran.pdf | 8 |
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L Laporan tugas akhir ini membahas penerapan sistem informasi terhadap administrasi faktur pajak dan pemungutan ppn di pt indo traktor utama. latar belakang penulisan didasari oleh kebijakan integrasi nik sebagai npwp berdasarkan uu hpp, pmk 112/2022 jo. pmk 136/2023, dan per-06/pj/2024, yang mewajibkan validasi nik/npwp 16 digit dalam penerbitan faktur pajak. landasan teori yang digunakan meliputi konsep sistem informasi akuntansi, administrasi faktur pajak, dan ketentuan ppn sesuai uu ppn dan uu kup. penyusunan laporan ini didasarkan pada hasil praktik kerja lapangan di divisi perpajakan, dengan teknik pengumpulan data berupa observasi dokumen faktur pajak yang mengalami penolakan sistem, wawancara dengan staf perpajakan, serta penelaahan referensi dan regulasi terkait. hasil pembahasan menunjukkan bahwa siklus penerbitan faktur pajak di perusahaan berjalan melalui enam tahapan, namun kendala validasi nik/npwp akibat belum tuntasnya pemadanan data antara djp dan dukcapil kerap menyebabkan penolakan sistem coretax dan berpotensi menimbulkan sanksi administrasi. simpulan dari laporan ini menyatakan bahwa penerapan sop pengumpulan data sejak tahap pra-transaksi serta pengembangan sistem notifikasi dan pra-validasi otomatis dapat menekan risiko faktur pajak cacat di masa mendatang.
T This final project report examines the implementation of an information system for tax invoice administration and vat collection at pt indo traktor utama. the study is motivated by the policy integrating the national identity number (nik) with the taxpayer identification number (npwp) mandated by the hpp law, pmk 112/2022 (in conjunction with pmk 136/2023), and per-06/pj/2024 which requires the validation of 16-digit nik/npwp numbers during tax invoice issuance. the theoretical framework encompasses concepts of accounting information systems, tax invoice administration, and vat regulations under the vat law and the general provisions and tax procedures (kup) law. this report is based on a field internship in the taxation division, utilizing data collection methods such as observing tax invoices rejected by the system, interviewing tax staff, and reviewing relevant references and regulations. the analysis reveals that the company\\\'s tax invoice issuance cycle comprises six stages; however, validation issues arising from incomplete data matching between the directorate general of taxes (djp) and the population and civil registration agency (dukcapil) frequently trigger rejections in the coretax system, potentially leading to administrative sanctions. the report concludes that implementing data collection standard operating procedures (sops) starting at the pre-transaction stage, alongside developing automated notification and pre-validation systems, can mitigate the risk of defective tax invoices in the future.