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"ABSTRACTVAT refund is one of a Taxpayer right to be requested to the Tax Authority. However the VAT and can not automatically be received by the taxpayer. There are many requirements and edures to be followed up by them. Since there are many delinquencies in the application of VAT Refund by the Taxpayer on August 2006 the Director General of Taxes issued the new y concerning the procedures for requesting the VAT Refund. The procedures for the VAT application in accordance with the new policy is more strict to avoid any government loss by the VAT refund.In the Taxpayer side, the new policy must be faced wisely by arranging od tax planning in order to obtain their VAT Refund. A good tax planning can minimize rrections made by the Tax Authority in the process of the VAT Refund application and maximize the benefit for the Taxpayer"

"ABSTRACTIn the year 2015, the realization of Indonesia tax revenue only reached 81.5% from the target that set by government. There are three main causes of the weak of tax collection in Indonesia: the low levels of taxpayer's compliance ( approximately 40% ), the leakage of state revenue, and the small base of taxpayer. One alternative to overcome the problem is by implementing tax amnesty policy which will be published at the end of July 2016. In order to make the tax amnesty policy success, the government must consider supporting and inhibiting factors to reach its success. This research aims at understanding the supporting factors and inhibiting factors for tax amnesty by studying experiences from other countries that have implemented tax amnesty policy (such as: Ireland, Argentina, India, Colombia, Italy, and South Africa), including Indonesia in the past. This research uses qualitative method with data collection through literature studies and field research by interview to key informants from the related stakeholders. The research results revealed that the supporting factors and the inhibiting factors for tax amnesty policy which must be considered are attractive tax facility, massive dissemination to the community, legal certainty, organized data base, and post-tax amnesty law enforcement. "