The Implementation of VAT (Value Added Tax) Refund Policy between Sweden and Indonesia for Diplomatic Representatives
Riani Dewi (a*), Haula Rosdiana (b**)
a)Faculty of Administrative Sciences, University of Indonesia
Gedung Mochtar Lantai 3
Jalan Pegangsaan Timur No.16 Jakarta 10320
*rianidewi[at]gmail.com
b) Faculty of Administrative Sciences, University of Indonesia
Gedung Mochtar Lantai 3
Jalan Pegangsaan Timur No.16 Jakarta 10320
**haula.rosdiana2013[at]gmail.com
Abstract
Tax policy in every country has differences with each other in implementation. The differences of regulation regarding VAT Refund policies (Value Added Tax Returns) and other country, especially for Diplomatic Representatives is determined by the principle of reciprocity. The purpose of this study is to evaluate the implementation of VAT Refund regulations between Swedish and Indonesian countries, especially for Diplomatic Representatives, in addition to analyze the obstacles in the implementation of the policy. Analysis of the tax refund system in Sweden and Indonesia will be focused on the structure of authority on the taxation fields, tax objects, tax subjects, tax return processes. This research is part of a qualitative research with a descriptive approach that aims to describe how implementation of VAT refund between Swedish and Indonesia.
Keywords: tax policy, value added tax, refund tax, vat, tax
Topic: Kebijakan Publik