Indonesia Conference Directory

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.