Abstrak
Abstrak
Kata Kunci: Biaya Kepatuhan, Asas Kepastian Hukum, Nomor Seri Faktur
Pajak, PPN.
ABSTRACT
This study aims to analyze the policy of tax invoice serial number affirmation
usage against the PT PEI compliance cost in terms of certainty principle. This study
uses descriptive qualitative analysis. Source data used is data from PT PEI. The results
of this study indicate that the certainty principle of the policy of tax invoice serial
number affirmation usage is not fulfilled. This can be observed by the policy that is not
appropriate with the non-retroactivity principle and is having different interpretation
so it raise considerable compliance cost to a company.
Kata Kunci: Compliance Cost, Certainty Principle, Tax Invoice Serial Number,
VAT.