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All Journal International Journal of Evaluation and Research in Education (IJERE) JPTK: Jurnal Pendidikan Teknologi dan Kejuruan JURNAL PROMOSI KESEHATAN INDONESIA Arty: Jurnal Seni Rupa Eduarts: Journal of Arts Education Innovative Journal of Curriculum and Educational Technology Berkala Ilmiah Kedokteran Duta Wacana Jurnal Penelitian Pendidikan IPA (JPPIPA) Syntax Literate: Jurnal Ilmiah Indonesia Brikolase : Jurnal Kajian Teori, Praktik dan Wacana Seni Budaya Rupa Dewa Ruci : Jurnal Pengkajian dan Penciptaan Seni SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan EDUMATIC: Jurnal Pendidikan Informatika Citradirga : Jurnal Desain Komunikasi Visual dan Intermedia SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Ideguru: Jurnal Karya Ilmiah Guru Community Empowerment Otonomi Jurnal Pendidikan Vokasi Otomotif Jurnal Media Ekonomi Jurnal Interprof Community Education Engagement Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Pajak dan Bisnis (Journal of Tax and Business) SENTRI: Jurnal Riset Ilmiah Polinomial : Jurnal Pendidikan Matematika E-BISMARK : Jurnal Ekonomi Bisnis Dan Marketing JRAP (Jurnal Riset Akuntansi dan Perpajakan) TOFEDU: The Future of Education Journal Riwayat: Educational Journal of History and Humanities BAKIRA: Jurnal Pengabdian Kepada Masyarakat JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Ahwaluna | Jurnal Hukum Keluarga Islam Arty: Jurnal Seni Rupa Pemberdayaan Masyarakat: Jurnal Aksi Sosial Eduarts: Jurnal Pendidikan Seni INTECH (Informatika dan Teknologi)
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Harmonisasi Pajak Tidak Langsung atas Konsumsi di Negara-Negara Anggota ASEAN Gunadi, GUNADI; NURCHAMID, TAFSIR; SETYOWATI, MILLA SEPLIANA; JATI, WISAMODRO
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this cross- border free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ”uniform system” become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud.
Co-Authors Aan Yudianto Adwiyani, Pustika Affero Ismail, Affero Afri Yudantoko Agus Widyianto Aida, Yusron Alifiya Herwitarahman Aminatuzzuhro Andi Cahyono Andreasta Meliala Anggraini, Stela Annisa, Baaqy Amri Anwar, Dian Fitryah Arlangga, Lazi Asih, Rika Wahyu Nur Atmojo, Singgih Tiwut Basri, Ahmad Betti Nuraini Dedi Setiawan Dewi, Ika Kumala Dheo Rimbano Diah Mutiarasari Eka Askafi Eko Haryanto Eko Setiawan Eko Wahyu Junaidi Ernani Hadiyati Fifiafianti, Elsy Fitria Fitria Fiyanto, Arif Hadi Asnal, Hadi Haryono Haryono Hendrakusuma, FX Bhakti Hendri Hermawan Adinugraha Herminarto Sofyan Hidayat Hidayat Holdi, Muhammad Indra Mutiara, Indra Intan, Noor Tiara Habib Aisyah Irba’ Muhlas Sambodo Jatmiko, Arif Jaya, Arik Sandra Judijanto, Loso Kadang, Tandi Karlina Karlina Kelana, Tomas Aldi Khadafi, Muhammad Riqqo Khasanah, Siti Fatimatul Kristiantoro, Edy Lea Kudadiri, Parlindungan Kusuma, Eka Widiawati Wijaya Kusumawardhani, Indah Luh Putu Ratna Sundari Ma'arif Isa Sabda Akbar Maemonah, Maemonah Mahmudi Mardiansyah, Hendra Martias Martias Maruanaya, Rita Fransina Merry Tiyas Anggraini Milla Sepliana Setyowati Moch.Naelul, Arzak Muh. Ibnan Syarif, Muh. Ibnan Muhammad Dziaa’ul Haq Mujiyono Mujiyono Muliandari, Nadya Mulyadi Mulyadi Mustofa Abi Hamid Nadia Sigi Prameswari Nawingkapti, Kenya Astari Nisya, Hima Choirun Norhadi, Sigit Nugra Irianta Denashurya NURCHAMID, TAFSIR Nurjayadi Nurjayadi Onang, Murtiyoso Oyong Lisa Pramono, Sat Pratama Bayu Widagdo Primadini, Istiarti Purnomo, Wisnu Cahyo Purwanto Purwanto Rahina Nugrahani Rahmiati Rahmiati Ramadhani, Amelia Arum Ratnasari, Yasinta Ayu Rizaldy Taslim Pinzon Ronny Hendra Hertanto Safriadi Samosir, Agnes Evelina Saputro, Ridho Sardiyo Sardiyo, Sardiyo sari, Desi Nurmala Siswantoyo Sitorus, Dermawati Soadah, Soadah Sugeng Mulyono Sulaiman Sulaiman Sulistia Ningsih, Sulistia Supriyanto Supriyanto Susanti, Nining Eka Sutanta Sutanta, Sutanta syakir syakir Syarifah Fahma Nida Aulia T Sy Eiva Fatdha, T Sy Eiva Tawardjono Us. Torkis Nasution Tri Puji Astuti Trismayanti, Ni Made Rika Tupulu, Nari Ustadi, Noorchamid Viddy, Arkas Wahyu Setiyadi Wahyuningrum, Ani Friska Nur Waleska, Rangga Febrio Wisamodro Jati Yani, Lismeri Yoyon Efendi Yulianti, Firda Zuhriah Zuhriah, Zuhriah