PERBANDINGAN PELAPORAN PENGUSAHA KENA PAJAK SEBELUM DAN SESUDAH IMPLEMENTASI ELEKTRONIK NOMOR FAKTUR (E-NOFA) DI KANTOR PELAYANAN PAJAK PRATAMA SERANG

Abstract This study was to test the impact of electronic invoice number (E-Nofa) implementation in Serang Tax Service Office, with comparing the taxable entrepreneur reporting before and after the electronic invoice number (E-Nofa) implementation. The purpose of this study was to know the difference between the taxable entrepreneur reporting before and after the electronic invoice number (E- Nofa) implementation. Sample were taken by using nonprobability sampling method with full sampling technique so the sample of this research was the taxable entrepreneur wich registered in Serang Tax Service Office at 2011-2015. So the collected data was 48 observation datas. Data analysis techniques used in this research was Paired Sample T-test wich was t-test different test with related samples they were two years before and two years after the electronic invoice number (E-Nofa) implementation. The results showed that found difference between the taxable entrepreneur reporting before and after the electronic invoice number (E-Nofa) implementation. This can be seen by probability value 0,023 which little than asymptotic significance 0.05. This difference can be also seen by mean value 205 which has negative value. So there was an improvement of The Taxable Entrepreneur reporting after E-Nofa implementation. We also could said that The Taxable Entrepreneur reporting after E-Nofa implementation was higher than before E-Nofa implementation. Keywords : The Electronic Invoice Number (E-Nofa), The Taxable Entrepreneur, The Taxable Entrepreneur Reporting Abstrak Penelitian ini menguji dampak dari pengimplementasian Elektronik Nomor Faktur (E-Nofa) di Kantor Pelayanan Pajak Pratama Serang, dengan membandingkan pelaporan Pengusaha Kena Pajak sebelum dan sesudah implementasi E-Nofa. Tujuannya adalah untuk mengetahui perbedaan pelaporan Pengusaha Kena Pajak sebelum dan sesudah implementasi Elektronik Nomor Faktur (E-Nofa). Sampel diambil dengan menggunakan metode nonprobability sampling dengan teknik sampling jenuh sehingga sampel penelitian ini adalah Pengusaha Kena Pajak yang terdaftar di KPP Pratama Serang pada tahun 2011-2015. Sehingga diperoleh 48 data observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah Paired Sample T-test yang merupakan uji beda t-test dengan sampel berhubungan yaitu selama dua tahun sebelum dan dua tahun sesudah pengimplementasian E-Nofa. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara pelaporan Pengusaha Kena