Ditemukan 1 dokumen yang sesuai dengan query
Luiyanto Yamin
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Abstract. Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of
tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,
whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism.
Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity
of VAT refund has been abused by ...
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FISIP UI, Program Studi Ilmu Administrasi Fiskal, Departemen Ilmu Administrasi, 2009
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