loading
Papers Papers/2022 Papers Papers/2022

Research.Publish.Connect.

Paper

Paper Unlock

Authors: Nimas Setia Ningsih ; Adang Hendrawan and Milla Sepliana Setyowati

Affiliation: Department of Fiscal Administration Science, Faculty of Administration Science, Universitas Indonesia,, Indonesia

Keyword(s): Tax Facilities, Value Added Tax, Geothermal Utilization

Abstract: Value Added Tax is not collected on imports of Taxable Goods for geothermal utilization activities is a policy to support government programs related to electricity availability. Previously, the import had been given a free facility. The mining industry that gets this facility is only a geothermal industry. Based on this background, the researcher wants to analyze the facility's policy in terms of the principle of neutrality and the principle of justice and analyze the implications that the facility has for the Income Tax burden and tax administration for the old and new regime's geothermal businesses. The research method used in this thesis is a qualitative research method. The data used was obtained by conducting in-depth interviews with several speakers who were considered relevant to the issues raised. Based on the results of the analysis, the Value Added Tax facility is not in accordance with the principle of neutrality and the principle of fairness because it distorts the choic e of industry in importing goods, there is a possibility that goods imported by geothermal businesses are not really used for geothermal operations, and cause different treatments with other mining industries. The implication of this facility is an increase in the Corporate Income Tax for the old regime and a decrease in the Corporate Income Tax for the new regime, as well as more time and cost savings in the process of filing the facility compared to the Value Added Tax facility being waived. (More)

CC BY-NC-ND 4.0

Sign In Guest: Register as new SciTePress user now for free.

Sign In SciTePress user: please login.

PDF ImageMy Papers

You are not signed in, therefore limits apply to your IP address 216.73.216.9

In the current month:
Recent papers: 100 available of 100 total
2+ years older papers: 200 available of 200 total

Paper citation in several formats:
Ningsih, N. S., Hendrawan, A., Setyowati and M. S. (2020). Policy Analysis of Non-collected Value Added Tax on Import of Taxable Goods for Geothermal Utilization Activities. In Proceedings of the 1st International Conference on Anti-Corruption and Integrity - ICOACI; ISBN 978-989-758-461-9, SciTePress, pages 246-256. DOI: 10.5220/0009402602460256

@conference{icoaci20,
author={Nimas Setia Ningsih and Adang Hendrawan and Milla Sepliana Setyowati},
title={Policy Analysis of Non-collected Value Added Tax on Import of Taxable Goods for Geothermal Utilization Activities},
booktitle={Proceedings of the 1st International Conference on Anti-Corruption and Integrity - ICOACI},
year={2020},
pages={246-256},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009402602460256},
isbn={978-989-758-461-9},
}

TY - CONF

JO - Proceedings of the 1st International Conference on Anti-Corruption and Integrity - ICOACI
TI - Policy Analysis of Non-collected Value Added Tax on Import of Taxable Goods for Geothermal Utilization Activities
SN - 978-989-758-461-9
AU - Ningsih, N.
AU - Hendrawan, A.
AU - Setyowati, M.
PY - 2020
SP - 246
EP - 256
DO - 10.5220/0009402602460256
PB - SciTePress

- Science and Technology Publications, Lda.
RESOURCES

Proceedings

Papers

Authors

Ontology

CONTACTS

Science and Technology Publications, Lda
Avenida de S. Francisco Xavier, Lote 7 Cv. C,
2900-616 Setúbal, Portugal.

Phone: +351 265 520 185 (National fixed network call)
Fax: +351 265 520 186
Email: info@scitepress.org

EXTERNAL LINKS

PRIMORIS

INSTICC

SCITEVENTS

CROSSREF

PROCEEDINGS SUBMITTED FOR INDEXATION BY:

dblp

Ei Compendex

SCOPUS

Semantic Scholar

Google Scholar

Microsoft Academic