IJSRP, Volume 12, Issue 2, February 2022 Edition [ISSN 2250-3153]
Stanly Harimisa BC211120112 , Po Sing Hiong BC211120113
Abstract:
Taxation has become an inseparable part of the business world ranging from individuals to legal entities both on a local and international scale, taxes have a coercive nature based on state law so taxes are given more attention in the business world. Taxes also require management from planning, implementation to evaluation. The planning management of Value Added Tax which will be discussed in this material will be reviewed from various aspects, starting from the Law and then the Fiskus point of view to the point of view of the Taxpayer himself. Researchers also look at the relationship between corporate tax management and the implementation of e-Invoice 3.0 and Web-Based e-Invoice reporting.