THE ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL

CORRESPONDENCE: dian.hakipnurdiansyah@staff.u nsika.ac.id The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Research method uses qualitative research with descriptive analysis. The result of this study is the positive impact of the implementation of the electronic tax, this is evidenced by the decrease in the percentage of tax in 2013 by 0.92% to 0.05% in 2015. This percentage indicates a decrease in losses due to tax corrections before and after the application of e-invoices. In addition, prevent the issuance of fictitious tax invoices made by the taxpayer. The obstacles that arise during the application of Electronic Tax Invoices are reliance on an internet network system and connection, the level of capability and negligence of Taxable Entrepreneurs and computer facilities of taxable entrepreneurs, while alternative ways to overcome the constraints that arise during the application of Electronic Tax Invoices are through improving the quality of the information system network, and appealing to taxable entrepreneurs to update or update the computer.


Introduction
For our State, the tax is a primary and a strategic source of income or it can be a government instrument used for common interest. With the existence of tax, the government can carry out development, government activities, and encourage economic growth, as well as improve the welfare of the community as a business of equitable development.
According to the data from the Directorate General of Taxes from 2008 to 2013, there were 100 cases of fictitious tax invoices, which caused losses to the State up to IDR 1.5 trillion. It means 50 percent of tax evasion cases with fictitious tax invoices happened at that time. Therefore, the Directorate General of Taxes initiated a Special Task Force related to the circulation of fictitious tax invoices.
To overcome the occurrence of fictitious tax invoices, in 2013 the Directorate General of Taxes made an E-Tax Invoice (E-Invoice) which was an electronic application determined and/or provided by the Directorate General of Taxes used to make Tax Invoices as well as Based on the description above, the author is interested in conducting in-depth research on the implementation of e-Invoice especially regarding its relationship with Input Tax Credit Control and intention to put it into a thesis entitled: "The Analysis of e-Invoice Implementation in Input Tax Credit Control" (Case Study at PT TT Metals Indonesia).

Tax
According to (Mardiasmo, 2016) tax is people's contribution to the State treasury based on the law (which implemented) without expecting consideration (quid pro quo). The taxation of capital revenues, which include corporate bond interest income, is examined by many theories, whose authors chose the different sections of perception. While ones optimize the state revenue collected by picking different tax rates, others add a measure of time for measuring the taxpayer welfare. There is also a view of capital taxation differences in open and closed economies as well as geographically. However, earliest debates are noticed on labor, capital and consumption taxation allocation submitted and used to pay expenses(Ieva Astrauskaitė, 2016).

Value Added Tax (VAT)
VAT is an indirect tax whose payment burden transferred to another party. Because it is indirect; even if the paying party is the seller, the VAT is paid by the buyer and even the final insurer can reach the last consumer, according to (Sakti, 2016) Tax Invoice According to (Sakti, 2016), tax invoice as referred to in Article 1 point 23 regarding Value Added Tax Act, is a proof of Tax Collection made by a VAT enterprise who submits taxable goods or deliver taxable services (JKP).

Input Tax
Input Tax is the Value Added Tax that should be paid by the VAT enterprise for the acquisition of Taxable Goods and/or acquisition of Taxable Services and/or the use of Taxable Services from outside the regional Customs and/or importing Taxable Goods, according to Mardiasmo (2011: 294)..

Tax Accounting
Tax accounting according to (Thakur & Natale, 2013) Accounting which provides information for stakeholders in the company through a process of identifying stakeholders, evaluating stakeholder needs, designing accounting information systems to meet stakeholder needs, assessing stakeholder needs, recording economic activities and events in the company, as well as preparing of accounting reports for stakeholders. Tax accounting comes from two words namely accounting and tax. Accounting is a process of recording, classifying, summarizing a financial transaction and ending with a financial statement. Whereas Taxes are compulsory contributions or levies collected by the government from the public (Taxpayers) to cover the State's routine expenses and development costs without remuneration that can be shown directly (Anouar, 2017).

Method
The type of this research study is qualitative research by trying to carry out descriptive data written in the form of reports or descriptions. The aim of this research study is to explain, summarize various conditions to obtain knowledge about the implementation of einvoice in the Input Tax Credit Control at PT TT Metals Indonesia. In general, descriptive research does not require a hypothesis. Therefore, this research study does not need to use a hypothesis. The research study was conducted at PT TT Metals Indonesia located at Jalan Permata Raya, Sukaluyu, Telukjambe Timur, Karawang Regency, West Java (41361).
The data used in this research study are secondary and primary data obtained from the company in the form of organizational structure and business activities of the company as well as Periodic Tax Return (SPT) and Tax Payment Slip (SSP) during that moment. The primary sources are data sources that directly provide data to the data collectors, and secondary sources are those that do not directly provide data to the data collectors (Arikunto, 2014). Data collection techniques are carried out with interviews. population data is interviewed to all employees and officials, while the research sample by interviewing officials directly related to the research object. Furthermore, in terms of ways of collecting data, Collecting data will be processed by conducting interview, observation, documentation, and combination of those actions. In addition, the validity test used credibility test, transferability test, dependability test, and objectivity test (Sugiyono, 2016).

Result and Discussion
The control of e-invoice has great contribution in reducing the input tax correction because the point that becomes a correction is usually the taxable assets issued by a "naughty" supplier who issues tax invoices but does not report Periodic Tax Return of Value Added Tax. There are also suppliers who provide the tax invoice even though the company has not been a PKP (VAT enterprise). This can be annulled by the e-invoice system because the supplier that issues the Tax Invoice for the e-invoice system must have validated the Tax Invoice as well as conducted the activity or been registered as PKP (VAT enterprise) before getting the access to the e-invoice application. If the company reports the Periodic Tax Return of Value Added Tax but the counterparty does not report it, then the subject must pay 2-fold or 100% from Tax Invoice applied.
When the counterparty does not report the Tax Invoice, the company will send the invoice to the counterparty with the same value as unreported Tax Invoice. For the counterparty who does not report the Tax Invoice will face the administrative sanction of 2% from the DPP (Tax Base) and shall pay the bill from the company."tax planning on VAT input and VAT output in an effort to improve the efficiency of the company's cash flow " (Laborda & Pena, 2018). It uses the same method that is qualitative descriptive. Periodic Tax  Invoice after implementation of E-Tax Invoice has a difference in the object of the research study (Palupi & Darwanto, 2017). The researcher only focuses on Analyzing the correction results of the e-invoice (Electronic Tax Invoice) implementation to minimize the issuance of fictitious Tax Invoice conducted by VAT enterprise. (Susilo & Dewantara, 2016)mention, "Fictitious Tax Invoice is the tax invoice issued not in accordance with the actual transaction or the tax invoice issued by entrepreneurs who have not been confirmed as VAT enterprise. invoice has great contribution in reducing the Input Tax correction. Usually, the company reports the credited Periodic Tax Return of Value Added Tax but the counterparty does not report it. Then, the counterparty will face a correction of 2-fold or 100% from the Tax Invoice applied. When the counterparty does not report the Tax Invoice, the company sends the invoice to the counterparty with the same amount as unreported Tax Invoice.
The counterparty who does not report the Tax Invoice will be the subject to an administrative sanction of 2% from the DPP (Tax Base) and must pay the bill from the company.