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PENGARUH PENERAPAN ELEKTRONIK NOMOR FAKTUR (E-NOFA) TERHADAP PENCEGAHAN FAKTUR PAJAK FIKTIF PENGUSAHA KENA PAJAK PADA KPP PRATAMA TEGALLEGA

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ABSTRACT THE EFFECT OF ELECTRONIC APPLICATION OF TAX INVOICE NUMBER (E-NOFA) ON PREVENTION OF FICTITIOUS TAX INVOICE OF TAXABLE ENTERPRENEUR ON KPP PRATAMA TEGALLEGA Written By : Silalahi Yobel Freddy NIM :1332061 This research was conducted to find out the application of Electronic Tax Invoice Number (E-NOFA), to know the prevention of Fictitious Tax Invoice, and to know the effect of Electronic Tax Invoice Number (E-NOFA) application to the prevention of fictitious Tax Invoice. This research was conducted at Tax Office Primary Tegallega. The sampling method used in the research is convenience sampling, is a technique in selecting samples, researchers have no other considerations except based on convenience only. Someone was taken as a sample because by chance the person was there or he/she happened to know the person. The results of the processed data were analyzed by using validity test, reliability test, mean, correlation coefficient, significance test, coefficient of determination, and simple regression. There is a significant relationship between the application of E-NOFA to the prevention of fictitious tax invoice according to the perception of respondents with a significance value of 0.037 <0.05. The correlation result indicates that the relation between E-NOFA application to the prevention of fictitious tax invoice has a low and positive correlation with the value of R = 0,382 equal to 38,2%. Keywords: Implementation of Electronic Invoice Number (E-NOFA), Prevention of Fictitious Tax Invoice.