ANALISIS EFISIENSI BIAYA OPERASIONAL MELALUI PENERAPAN E-SYSTEM PERPAJAKAN PADA PERUSAHAAN JASA EKSPEDISI (STUDI KASUS PADA PT. GALAXY EXPRESS INTERNATIONAL LINE SURABAYA)
Abstract
Tax reform is very important in this era. Technologycal advances today are
very fast and affect human behavior to be more modern. It underlies the Directorate
General of Taxation issued an electronic tax-based system to facilitate taxpayers to
take care of all taxation. Each company has goal to maximize profits althought they
are have many activities, because of that reason efficiency is an important step that
must be done by the company. The purpose of this study is to analyze the efficiency
of operational costs before and after of e-system taxation implementation on the
expedition service companies. Qualitative method was used the data obtained by
this research is based on interview, observation, and domination study. The results
of this study showed cost difference between two alternatives, first alternative is
doing the activities of taxation companies manually using the services of tax
consultants and the second is do their own tax activities by applying e-system
taxation, the cost difference is Rp 4,115,035,00. The conclusion would be more
efficient if companies do their own tax activities by applying e-system taxation the
cost is Rp 12,542,880,00.