IMPLEMENTASI DAN PERBANDINGAN SEBELUM DAN SESUDAH PENERAPAN APLIKASI E-BILLING DI BIRO ADMINISTRASI PEREKONOMIAN DAN SUMBER DAYA ALAM SEKRETARIAT DAERAH PROVINSI RIAU

Abstract

This study aims to observe and identify the implementation of e-billing system and to find out how the comparison of implementation before the e-billing system and after the e-billing system exists. The results of this study indicate that at the research site, it was found that in general it was effective to implement the e-billing system starting from mid-2016. However, there were still some obstacles in implementing the system due to several reasons. The obstacles faced in the system of e-billing system include technical problems such as information technology system and the internet, which are prone to errors and viruses that can interfere with the taxation process