Policy Analysis of Non-collected Value Added Tax on Import of Taxable Goods for Geothermal Utilization Activities

Nimas Setia Ningsih, Adang Hendrawan, Milla Sepliana Setyowati

2019

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 choice 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.

Paper Citation

in Harvard Style

Ningsih N., Hendrawan A. and Setyowati M. (2019). 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 - Volume 1: ICOACI, ISBN 978-989-758-461-9, pages 246-256. DOI: 10.5220/0009402602460256

in Bibtex Style

@conference{icoaci19,
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 - Volume 1: ICOACI,},
year={2019},
pages={246-256},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009402602460256},
isbn={978-989-758-461-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: 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 - 2019
SP - 246
EP - 256
DO - 10.5220/0009402602460256