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 PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty.
Highlights
Taxes are things that are often encountered in everyday life, one of which is export taxes
Based on the subject matter above, the purpose of this research is to analyze the restitution of Value-Added Tax on exports; analyze what obstacles are faced in carrying out Value-Added Tax Restitution on exports, and analyze the efforts to deal with the constraints of ValueAdded Tax (VAT) restitution on exports carried out by PT Rama Global in 2019
Efforts made by PT Rama Global to overcome the obstacles that occur are by reconfirming the VAT tax reporting included, whether it has been reported or not, asking the BPE and Appendix A2 to be evidence and resubmitting it
Summary
Taxes are things that are often encountered in everyday life, one of which is export taxes. Export tax is a tax that will be imposed by the government for an export activity. Export tax is a tax on goods or services payable when an item leaves the exporting country or when the service is rendered to a foreign national. Export taxes consist of export duties, export benefits and exchange rate taxes. Export taxes are generally levied by countries producing raw materials. Differential exchange rates are often used to increase tax revenues from the export sector of raw materials, such as crude oil, palm oil, rubber, and various mining products. Export taxes are influenced by international cartels which have determined several categories of export taxes. Export taxes are influenced by international cartels which have determined several categories of export taxes. (Rehm et al, 2021; Tran & Wende, 2021)
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