Effect of Self Assessment System, Electronic Invoice Number, and E-Invoice Application on Value Added Tax Revenue

Abstract

This research aims to know the influence of the self-assessment system, the application of electronic invoice number (e-Nofa), an e-invoice to the VAT revenue 2017-2018. The object of this research is all taxable employers located in Jakarta. This research was done on 100 respondents by using a quantitative-descriptive approach. Thus, data analysis is used in statistic analysis in the double linear regression test and using SPSS 25. This research shows that either partially or simultaneously, the variable the self-assessment system, electronic invoice number (e-Nofa), and e-invoice on the VAT revenue. It has been proven from the result of (f) simulant test, and the result of (t) partial shows the significant point of three independent variables that support the hypothesis. Therefore, the accepted assumption is, there is influence between the self-assessment system, the application of electronic invoice numbers, and e-invoice to the VAT revenue.