Vat Electronic Invoice Efficiency To Increase Entrepreneurs Compliance

This study aims to analyze the efficiency of the application of PPN e-Invoice to the compliance of Taxable Entrepreneurs (PKP) registered at KPP Pratama Madiun. This type of research includes qualitative research with exploratory methods. Data sources in the form of primary data obtained from interviews with Taxable Entrepreneurs (PKP) and Tax Officers. Analysis of data in research using exploratory analysis methods. The results showed that the application of e-Invoices by PKP registered in the scope of KPP Pratama Madiun had been efficiently realized in saving time making VAT invoices, saving manpower and time because the delivery/reporting of e-Invoices could be done in realtime via the internet network, accurate because e- Invoices do not allow creating invalid or invalid tax invoices, data security and confidentiality are guaranteed, save costs due to paperless e-Invoices, save archival storage space, and easily create VAT invoices and VAT e-SPTs. Thus the efficiency of the application of this VAT e-Invoice will impact the compliance of Taxable Entrepreneurs in carrying out their tax obligations.