Harmonisasi Pajak Tidak Langsung atas Konsumsi di Negara-Negara Anggota ASEAN
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 crossborder 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.
Penulis: GUNADI, TAFSIR
NURCHAMID, MILLA SEPLIANA SETYOWATI, WISAMODRO JATI
Kode Jurnal: jpadministrasinegaradd100088