Pengenaan Pajak Pertambahan Nilai Terhadap Jasa Intermediasi Keuangan Perbankan Di Indonesia
Abstract
Most countries that use the Value Added Tax system are generally exclude financial intermediation services of imposition of Value Added Tax. This exception in addition to reduce the country revenue from tax sector in significant numbers, also gives rise to distortions in terms of both legal and economical. But after the financial crisis in 2008, many countries have began to rethink to impose value added tax on financial intermediation services. There are several alternative methods are expected to be implemented to overcome the difficulties the imposition of VAT on financial intermediation services. Indonesia as one of the countries that use the Value Added Tax system also excludes the imposition of VAT on financial intermediation services. In order to increase country revenuefrom the tax sector, the Indonesia should consider eliminating VAT exemption for financial intermediation services.
Authors publishing in this journal agree to the following terms:
- The author retains copyright and grants the journal rights of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License License that allows others to share the work with acknowledgment of the author's work and initial publication in BIP's: Journal of Business Perspectives.
- Authors may include separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (e.g., submit to an institutional repository or publish in a book), with an acknowledgment of the original publication in this Journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can lead to productive exchanges, as well as citations of previously published work.
Each author is expected to complete the copyright process with a document of the originality of the manuscript, the templated document is below:
7.png)
6.png)
2.png)
