BLOCKCHAIN SYSTEM DAN SPLIT PAYMENT METHOD: INTEGRASI SISTEM INFORMASI PEMBAYARAN DAN PELAPORAN PPN ATAS PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PMSE)

This research is using qualitative research that aims to identify and propose a model of the VAT E-Commerce payment and reporting information system that can be applied in Indonesia by using the Blockchain System and Split Payment Method. This research uses an interpretive paradigm and a narrative s...

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Bibliographic Details
Main Author: Dea Adawiyah, (Author)
Format: Book
Published: 2022-01-08.
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Online Access:Link Metadata
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520 |a This research is using qualitative research that aims to identify and propose a model of the VAT E-Commerce payment and reporting information system that can be applied in Indonesia by using the Blockchain System and Split Payment Method. This research uses an interpretive paradigm and a narrative study approach. The technique of collecting data from this research is through documentation and interviews with key informants is Directorate of Information and Communication Technology and supporting informants are Directorate of Tax Regulations I and Directorate of Potential Compliance and Revenue. The results of this study indicate that the implementation of the blockchain system on VAT E-Commerce data that is safe for distribution is the Electronic Receipt Number (NTTE). The NTTE blockchain-based system can make VAT E-Commerce payment transaction data faster and more effective. Meanwhile, the split payment method that can be applied in Indonesia is based on voluntary intermediation from a payment system service provider (PJSP). 
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