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All Journal Jurnal Manajemen Pelayanan Publik Syntax Literate : Jurnal Ilmiah Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Titi Muswati Putranti
Faculty Of Administrative Sciences, University Of Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Journal : BISNIS

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Model Penyelewengan Pajak Menggunakan Faktur Pajak Fiktif YAMIN, LUIYANTO; PUTrANTI, TITI MUswATI
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
Publisher : UI Scholars Hub

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Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT, whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism. Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity of VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This study is aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis of interview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports. Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration, (3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the government has issued several regulations and circulated letters, including carried out risk analysis in connection with the auditing on VAT refunds.
The Key Sectors in CO2 Emission in Indonesia: Input Output Analysis Imansyah, M. Handri; Putranti, Titi Muswati; Affandi, Dean Yuliandri; Khafian, Nidaan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 20, No. 1
Publisher : UI Scholars Hub

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This research is intended to identify changes of key sectors in CO2 emission over the period of 1990-1995. This research uses input-output method for mapping of the biggest polluting industry. By identifying the highest output multiplier, CO2 emission and change of final demand can be known from each of sectors. The research results show that there is emission reduction in the fifteen key sectors over 1990-1995, but there is no significant change in the five key sectors that are still the highest polluters.
Co-Authors Affandi, Dean Yuliandri Franki Nababan Imansyah, M. Handri Mohamad Luhur Hambali Nidaan Khafian Riki Tenardi Siti Rahayu YAMIN, LUIYANTO