OPTIMALISASI E-FAKTUR USAHA MIKRO KECIL MENENGAH (UMKM) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA DUMAI

Abstract

E-Faktur is an application to create an Electronic Tax Invoice or proof of levy of value added tax (VAT) electronically. E-Faktur is applied to UMKM, it is not an obligation, especially for business circulation under 4.8 billion, this is useful to minimize obstacles in value added tax (VAT). E-Faktur  is not only felt by taxpayers, but the Government as the provider of this application also benefits from the existence of an e-faktur application. In fact, e-faktur also makes a positive contribution to environmental preservation.

         Keywords: Tax, e-faktur, UMKM