LEARNING MODEL OF TAX MANAGEMENT USING E-INVOICE METHOD

Abstract

To facilitate the preparation of tax reports, namely provide information to parties in need
that will be used to make bandages match, assess the ability of a company, as well as a
guideline for decision making. To be able to fulfill the above objectives, tax reports must be
comparable. 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 for
the same period, which in its concept can be easily if in the preparation using an existing
software. This study aims to develop a tax learning model by using the E-Invoice program as
teaching material in lecture material in universities. The specific target to be achieved in this
study 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 the
problems that exist in taxation learning at the university at the Muhammadiyah University of
North Sumatra (UMSU) in the city of Medan which has been running all this time. These
problems include not understanding students inside use the E- Invoice program those who have
long been expelled, and are not motivated to study the program due to lack of guidance in
carrying out the practices carried out. To find the factors that become obstacles in
understanding the use of the program. With the identification of these factors, a teaching
material can then be developed to motivate students to enjoy the teaching material and the goal
of educating the nation's children can be achieved.