May 28, 2023

The calculations are: definition, function, type, course, example

Invoice definition

Invoice is also known as credit sales calculation, which is passed on by the seller to the buyer and consumer. Or another specified invoice, usually referred to as an invoice, if there is evidence in English that the items listed on it are being traded.


This letter will contain various information about the customer (such as name, address or order number), goods (such as quantity, type, model, etc.), price, or others. In short, what is meant by an invoice is the design of the shipment. Items that record lists of goods, prices, or other matters that are usually related to payment. When there is an agreement between the consumer and the seller regarding the price of an item, an invoice is generally made as proof.

However, if payments must be made regularly or on credit in a purchase/sales contract, a copy of a new invoice will be issued before full payment is made after full payment, the original invoice may be provided. An invoice is a basic document that is used as written evidence or as a record for a selling or buying company. This invoice will later become proof of the transaction from the sale.
See also: √ Differences in data and information

Understand invoices according to experts

1. Sugeng Hariyanto

According to Sugeng Hariyanto, the meaning of an invoice is an indication that describes the goods sent to the buyer along with the price. This note is created by the seller and is usually sent to the buyer to request payment or simply notify an invoice if the payment is on a credit basis.
2. Andrian Sutedi

According to Andrian Sutedi, the definition of an invoice is an important document in trade, because the data in this invoice shows how many invoices must be withdrawn, how high the sum insured is and how much the import duty is billed.

3. Big Indonesian Dictionary (KBBI)

According to KBBI, what is meant by an invoice is a list of shipments containing notes on the name of the seller, the amount and price to be paid by the buyer or customer.
Invoice component

Every company must have a different invoice format depending on their needs. However, there are several components that must be included in the invoice so that the information contained in it is complete according to the customer’s order.

Here are some of the components on an invoice:

Invoice serial number
Order/order number
DO / SJ or DO / SJ transaction code
Item details
Discount (if any)
Shipping costs (if any)
VAT fee
total cost
Invoice history

Tax invoices were originally made manually in the format submitted by the Directorate General of Taxes (DGT). In practice, there are many violations committed by Taxable Entrepreneurs (PKP) on paper tax invoices. PKP people can easily make paper copies of invoices so that the data can be manipulated and not taken into account. In 2014, the Directorate General of Taxes began implementing tax invoices through the electronic invoice application (e-invoice) to facilitate tax reporting while reducing misuse by irresponsible PKP individuals. As one of the official requests, the electronic invoice has complied with Article 11 of Regulation No. PER-16 / PJ / 2014 concerning the Director General of Taxable Entrepreneurs Tax (PKP) who makes and reports tax invoices by uploading and obtaining approval from the Tax Supervisory Agency (PKP). DGT. This article covers the topic in full so you can learn more about e-invoices and the types of invoices.

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