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What is E-Invoice 3.0 Impact on VAT Revenue about?

This study examines the impact of E-Invoice 3.0 implementation and Taxable Person compliance on Value Added Tax (VAT) revenue at KPP Pratama Pasar Rebo, Indonesia. Results indicate that both factors positively influence VAT revenues, suggesting improvements in taxpayer compliance and e-invoicing can enhance tax collection. The authors recommend ongoing efforts to educate taxpayers about e-invoicing to further increase compliance and tax revenue.

Author

Solomon Assefa

Language

EN