@thesis{thesis,
		author={Maulani  Silma Taqiya},
		title ={PERBANDINGAN KONSEP DASAR PAJAK PERTAMBAHAN NILAI DI INDONESIA DAN THAILAND},
		year={2019},
		url={https://eprints.ummi.ac.id/1151/},
		abstract={This final project report was prepared by Silma Taqiya Maulani with Student Registration Number 1641211009 entitled "Comparison of Basic Concepts of Value Added Tax in Indonesia and Thailand". This report is prepared based on the results of research conducted by the author at the Republic of Indonesia Embassy office in Bangkok having its address at 600-602 Petchaburi Road Ratchathewi, Bangkok 10400, Thailand. The purpose of preparing this Final Project Report is to find out the basic concepts of Value Added Tax in Indonesia and the basic concepts of Value Added Tax in Thailand as well as a comparison of basic concepts in the two countries. The preparation of this final project uses qualitative methods with a descriptive approach.
The results of this study indicate that the basic concept of Value Added Tax (VAT) in both countries has many similarities. However, the applicable rates based on the rules that apply in both countries are different. Value Added Tax (VAT) in Indonesia is regulated in Law Number 42 of 2009 as amended from Law Number 8 of 1983 with a rate of 10% for domestic VAT and 0% for exports. Whereas in Thailand Value Added Tax is regulated in Revenue Code Chapter 4 Value Added Tax with the rate used is 7% for domestic VAT and 0% for exports. Value Added Tax (VAT) contributes positively to both countries even though it does not experience an upward trend every year. Thailand has a higher percentage of VAT receipts compared to Indonesia, which is 7% for Thailand and 10% for Indonesia. Indonesia's state VAT receipts are more volatile each year compared to Thailand.}
		}