ANALISIS AKTIVITAS VAT EVASION DI INDONESIA DAN STRATEGI PENANGANANNYA

Alim, Setiadi (2012) ANALISIS AKTIVITAS VAT EVASION DI INDONESIA DAN STRATEGI PENANGANANNYA. Jurnal Bisnis Perspektif, 4 (2). ISSN 1979-4932

[img]
Preview
PDF
Alim_Analisis Aktivitas_abstrak_2012.pdf - Published Version

Download (73Kb) | Preview

Abstract

Value Added Tax (VAT) is probably the best tax ever invented. Now more than 150 countries worldwide have adopted VAT. The VAT proponents claims that VAT is an effective tax to raise tax revenue of government. Like other taxes, VAT is highly vulnerable to evasion. The potential and the great contribution of VAT to tax revenue of the government leads to greater motivation for criminals to commit tax evasion action against VAT. VAT can be evaded exploited in miscellaneous ways. This paper describes many kinds of VAT evasion and enforcement strategies to fight VAT Evasion in many countries and in Indonesia.

Item Type: Article
Uncontrolled Keywords: value added taxes, tax avoidance, tax evasion, innocent evasion, fraudulent evasion, VAT evasion, carousel ,Fraud.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 14 May 2013 08:12
Last Modified: 14 May 2013 08:12
URI: http://repository.ubaya.ac.id/id/eprint/3426

Actions (login required)

View Item View Item