Ilomata International Journal of Tax and Accounting
Vol 2 No 4 (2021): October 2021

Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019

Alian Natision (Unknown)
Cindy Anggraini (Unknown)
Novianita Rulandari (Institut Ilmu Sosial dan Manajemen STIAMI)
Redjeki Agoestyowati (Unknown)

Article Info

Publish Date
31 Oct 2021

Abstract

PT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty.

Copyrights © 2021




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Journal Info
Ilomata International Journal of Tax and Accounting
Website

Abbrev

ijtc

Publisher

Yayasan Sinergi Kawula Muda

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...