Analysis of e-Faktur Upload Time Limitation Review from the Principle of Ease of Administration

The Directorate General of Taxes submits the provisions of the new rules regarding tax invoices in accordance with the Director General of Taxes Number PER-03/PJ/2022. This study discusses the analysis of e-Faktur upload time restrictions in terms of the ease of administration principle. The data collection techniques used in this research are literature study and in-depth interviews. The result of the research is that the implementation of the e-Faktur upload time limitation policy still does not meet the ease of administration criteria. Certainty dimension has not been fulfilled because the e-Faktur upload time limitation policy does not have clear provisions regarding the procedures for the solution for late taxpayers to upload their e-Faktur. From the Convenience dimension, the limitation of time for uploading the e-Faktur adds criteria that allow the e-Faktur to be approved by the Directorate General of Taxes.