Optimization of Tax Invoice Recapitulation for Value Added Tax Reporting Efficiency

  • Pramesthi Sekar Maheswari Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Nurul Fitriani Veteran National Development University of East Java
DOI: https://doi.org/10.61242/ijabo.25.589
Keywords: Electronic Invoice, Tax Consultant, Tax Recapitulation, Value Added Tax

Abstract

This study aims to explore the optimization of input and output tax recapitulation through electronic invoices to improve the efficiency of Value Added Tax (VAT) reporting at PT X. The research employs a descriptive qualitative approach to analyze the effectiveness of the company’s tax recapitulation process. Data were collected through semi-structured interviews with tax consultants and direct observation of the VAT reporting process at PT X, a building materials distribution company in Sidoarjo that collaborates with Enny Consulting Tax Firm. The results show that the implementation of electronic invoices enhances the efficiency of VAT reporting, although the achieved efficiency level is still limited to around 50% due to issues such as human error, limited human resources, and data discrepancies. The findings highlight the importance of staff training, synergy between accounting and taxation functions, and the use of software such as Accurate and Excel to improve reporting accuracy. The novelty of this study lies in its in-depth analysis of the tax recapitulation process at PT X and the specific strategies proposed for optimization. Future studies are recommended to involve more companies across various industries and stakeholders, including tax office officials and e-invoice system developers, to obtain a more comprehensive perspective on the challenges and solutions in optimizing VAT reporting.

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Published
2025-12-25
How to Cite
Pramesthi Sekar Maheswari, & Fitriani, N. (2025). Optimization of Tax Invoice Recapitulation for Value Added Tax Reporting Efficiency. International Journal Administration, Business & Organization, 6(3), 54-65. https://doi.org/10.61242/ijabo.25.589
Issue
Vol. 6 No. 3 (2025): IJABO
Section
Research Articles

Copyright (c) 2025 Pramesthi Sekar Maheswari, Nurul Fitriani

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