PERBANDINGAN PROSEDUR VAT REFUND BAGI WISATAWAN ASING DI NEGARA INDONESIA DAN DI NEGARA THAILAND
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Aprilia Putri, Bunga Nur
Subject
H Social Sciences (General)
Datestamp
2019-12-16 07:33:47
Abstract :
This Final Project Report was compiled by Bunga Nur Aprilia Putri with Student Registration Number 1641211001, entitled "Comparison of VAT Refund Procedures for Foreign Tourists in Indonesia and in Thailand". This report is prepared based on the results of research conducted by the author at the Embassy of the Republic of Indonesia Bangkok, Thailand. The author prepares this Final Project Report with the aim to find out how the VAT Refund procedure for foreign tourists in Thailand and make comparisons with the VAT Refund procedures that apply in Indonesia. The author conducts the preparation of this Final Project Report using a qualitative method with a descriptive approach, while the data collection techniques carried out by the author are interview techniques, observation, documentation, and library studies to support the completeness of the data needed in this Final Project Report. Indonesia has a taxation policy especially Value Added Tax for foreign tourists visiting Indonesia called VAT (Value Added Tax) Refunds. This policy applies only to foreign tourists who visit Indonesia through international airports. The results of this research are basically that Indonesia has some similarities in terms of procedures with Thailand regarding the VAT Refund policy. However, on the other hand there are still differences from various aspects, such as in terms of limits on the value of returns, return locations, facilities for Taxable Entrepreneurs, and registered retail stores. Government fiscal support in Indonesia in the tourism sector through the VAT Refund policy is deemed to be ineffective considering there are a number of points in Indonesia's VAT Refund policy which are still burdensome for foreign tourists and Taxable Entrepreneurs.
This Final Project Report was compiled by Bunga Nur Aprilia Putri with Student Registration Number 1641211001, entitled "Comparison of VAT Refund Procedures for Foreign Tourists in Indonesia and in Thailand". This report is prepared based on the results of research conducted by the author at the Embassy of the Republic of Indonesia Bangkok, Thailand. The author prepares this Final Project Report with the aim to find out how the VAT Refund procedure for foreign tourists in Thailand and make comparisons with the VAT Refund procedures that apply in Indonesia. The author conducts the preparation of this Final Project Report using a qualitative method with a descriptive approach, while the data collection techniques carried out by the author are interview techniques, observation, documentation, and library studies to support the completeness of the data needed in this Final Project Report. Indonesia has a taxation policy especially Value Added Tax for foreign tourists visiting Indonesia called VAT (Value Added Tax) Refunds. This policy applies only to foreign tourists who visit Indonesia through international airports. The results of this research are basically that Indonesia has some similarities in terms of procedures with Thailand regarding the VAT Refund policy. However, on the other hand there are still differences from various aspects, such as in terms of limits on the value of returns, return locations, facilities for Taxable Entrepreneurs, and registered retail stores. Government fiscal support in Indonesia in the tourism sector through the VAT Refund policy is deemed to be ineffective considering there are a number of points in Indonesia's VAT Refund policy which are still burdensome for foreign tourists and Taxable Entrepreneurs.
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