ANALISIS PENGGUNAAN METODE SMURFING DAN PEMBAYARAN SURPLUS KARTU KREDIT SEBAGAI SARANA PENGGELAPAN PAJAK PADA ERA KETERBUKAAN INFORMASI KEUANGAN

Abstract

The aim of this research is to know smurfing and credit card surplus payment as a tax avoidance method in Indonesia. This research uses the qualitative method by using a descriptive approach to gather data. Some taxpayers break their main accounts into several accounts, whether taxpayers use their own names or use nominee's names to avoid the threshold. Taxpayers use the smurfing schemes to embezzle their real income from the tax authorities. Taxpayers also use the credit card surplus payment to embezzle income. Those two schemes can bring a negative impact on Indonesian tax revenue by eroding tax income basis. The Directorate General of Taxes (DGT) has to improve its regulation to combat erosion by broadening its authority to ask and seize taxpayers' accounts in the financial institutions. The DGT also can strengthen the cooperation with the Indonesian Financial Intelligent Unit to tackle those issues.