Fictitious Tax Invoices and Their Impact on the VAT Gap in Indonesia: Post-Implementation Analysis of e-Invoice 3.0
DOI:
https://doi.org/10.62872/3vt64z70Keywords:
e-Faktur 3.0, VAT Gap, Fake Tax Invoices, Tax Compliance, Tax SupervisionAbstract
This study aims to analyze the impact of the implementation of e-Faktur 3.0 in reducing fake tax invoices and its effect on the VAT gap in Indonesia. Using a qualitative approach, this research gathers data through interviews with business owners and officials from the Directorate General of Taxes (DJP), as well as document analysis related to tax policies. The findings indicate that while e-Faktur 3.0 has improved transparency and reduced fake tax invoices, the main challenges faced are tax compliance, digital literacy, and insufficient supervision. In addition, strengthening taxpayer training, improving law enforcement, and providing better digital infrastructure are key factors in effectively reducing the VAT gap. This study suggests that to maximize the impact of e-Faktur in reducing the VAT gap, Indonesia needs to enhance tax education and strengthen the monitoring system
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Copyright (c) 2026 Riyadatul Muthmainnah, Rizky Mega Arini, Ananda Sabrida Tora Boru Sinaga, Audina Rahmi, Annisa Sari (Author)
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