<![CDATA[This study examines the tax refund mechanism for ship service transactions and evaluates the effectiveness of a recent regulation at PT Pelindo Sub Regional Head Java. Using a qualitative phenomenological approach with in-depth interviews, the research explores the preliminary refund process of tax overpayments and the impact of policy changes in expediting restitution. Findings indicate that PT Pelindo applies an estimate-based payment system, leading to potential overpayments. Service users must submit proof of tax withholding, which is processed through the IBS system. The regulation effectively streamlines restitution by allowing refunds through administrative research rather than in-depth examination, significantly accelerating the process for eligible entities. The study confirms that adaptive tax policies integrated with digital systems enhance efficiency and compliance. While the regulation is highly relevant for expediting restitution in SOEs, challenges remain regarding the technical aspects of withholding documentation.]]>
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