Kebocoran Keuangan Negara dengan Memanfaatkan Retribusi Pajak Pertambahan Nilai yang Dilakukan oleh Pengusaha Ekspor Impor  

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Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Spirit Publik: Jurnal Ilmu Administrasi vol. 3 no. 1 (Apr. 2007), page 1-6.
Topik: Fiscal Policy; Public Finance; Tax Morality

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: SS50.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The task and activity of government always increases annually, thus it is required some fund for financing it the state expense, that is, by exploring the state’s income source. Tax is one of state’s income sectors having a significant role as a development activator. The advantages of tax payment by the tax obligator can happen since the estimation of annual SPT (payable announcement letter) is less than the monthly estimation and payment., this is called tax restitution. From the restitution of Value Accrual Tax (PPN) there is frequently leakage of the state’s income occurring through fictitious export because of the weakness of taxing system in Indonesia, so that it results in fraud and deviation resulted from the SPT completion by the complicated obligators since they do not have document completeness. The policy for improving good governance in taxing sector is by conducting supervision for avoiding the document misuse which is by investigating the use of master B/L in export-import and by using port-net for online system linking in custom office process.

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