LEARNING MODEL OF TAX MANAGEMENT USING E-INVOICE METHOD

To facilitate the preparation of tax reports, namely provide information to parties in needthat will be used to make bandages match, assess the ability of a company, as well as aguideline for decision making. To be able to fulfill the above objectives, tax reports must becomparable. These comparisons can be done in two ways, namely horizontal and vertical.Horizontal comparison is the comparison of a company's tax report with other companies forthe same period, which in its concept can be easily if in the preparation using an existingsoftware. This study aims to develop a tax learning model by using the E-Invoice program asteaching material in lecture material in universities. The specific target to be achieved in thisstudy is to issue teaching materials in the form of tax books compiled with the EInvoice program. To achieve this goal, this study uses descriptive analysis to identify theproblems that exist in taxation learning at the university at the Muhammadiyah University ofNorth Sumatra (UMSU) in the city of Medan which has been running all this time. Theseproblems include not understanding students inside use the E- Invoice program those who havelong been expelled, and are not motivated to study the program due to lack of guidance incarrying out the practices carried out. To find the factors that become obstacles inunderstanding the use of the program. With the identification of these factors, a teachingmaterial can then be developed to motivate students to enjoy the teaching material and the goalof educating the nation's children can be achieved.