Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019
PT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in m...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Yayasan Ilomata
2021-10-01
|
| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/379 |
| _version_ | 1818217938195316736 |
|---|---|
| author | Alian Natision Cindy Anggraini Novianita Rulandari Redjeki Agoestyowati |
| author_facet | Alian Natision Cindy Anggraini Novianita Rulandari Redjeki Agoestyowati |
| author_sort | Alian Natision |
| collection | DOAJ |
| description | PT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty. |
| first_indexed | 2024-12-12T07:15:49Z |
| format | Article |
| id | doaj.art-298ed093289f4208a488c9d7a9ffd918 |
| institution | Directory Open Access Journal |
| issn | 2714-9838 2714-9846 |
| language | English |
| last_indexed | 2024-12-12T07:15:49Z |
| publishDate | 2021-10-01 |
| publisher | Yayasan Ilomata |
| record_format | Article |
| series | Ilomata International Journal of Tax and Accounting |
| spelling | doaj.art-298ed093289f4208a488c9d7a9ffd9182022-12-22T00:33:30ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462021-10-012431332210.52728/ijtc.v2i4.379379Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019Alian NatisionCindy AnggrainiNovianita Rulandari0Redjeki AgoestyowatiInstitut Ilmu Sosial dan Manajemen STIAMIPT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty.https://www.ilomata.org/index.php/ijtc/article/view/379value-added taxrestitutionexport |
| spellingShingle | Alian Natision Cindy Anggraini Novianita Rulandari Redjeki Agoestyowati Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 Ilomata International Journal of Tax and Accounting value-added tax restitution export |
| title | Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 |
| title_full | Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 |
| title_fullStr | Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 |
| title_full_unstemmed | Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 |
| title_short | Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 |
| title_sort | analysis of value added tax restitution on exports at pt rama global in 2019 |
| topic | value-added tax restitution export |
| url | https://www.ilomata.org/index.php/ijtc/article/view/379 |
| work_keys_str_mv | AT aliannatision analysisofvalueaddedtaxrestitutiononexportsatptramaglobalin2019 AT cindyanggraini analysisofvalueaddedtaxrestitutiononexportsatptramaglobalin2019 AT novianitarulandari analysisofvalueaddedtaxrestitutiononexportsatptramaglobalin2019 AT redjekiagoestyowati analysisofvalueaddedtaxrestitutiononexportsatptramaglobalin2019 |