Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion

  • Setiadi Alim Lim Politeknik Universitas Surabaya
  • Lilik Indrawati Universitas Katolik Darma Cendika
Keywords: value added tax fraud ; value added tax evasion ; value added tax threshold

Abstract

Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.

Author Biographies

Setiadi Alim Lim, Politeknik Universitas Surabaya

Program Studi Akuntansi, Jalan Ngagel Jaya Selatan 169, Surabaya

Lilik Indrawati, Universitas Katolik Darma Cendika

Program Studi Manajemen-Fakultas Ekonomi, Jalan Dr. Ir. H. Soekarno 201, Surabaya

Published
2020-07-31
How to Cite
Lim, S., & Indrawati, L. (2020). Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion. BIP’s JURNAL BISNIS PERSPEKTIF, 12(2), Hal. 90 - 114. Retrieved from http://jurnal.ukdc.ac.id/index.php/BIP/article/view/95
Section
Articles