Konsep dan Studi Komparasi Pajak Pertambahan Nilai Edisi Kedua

The term Value Added Tax (VAT) is not unfamiliar to the public. However, despite its familiarity, not many people understand VAT conceptually or in practice in other countries. Addressing this phenomenon, the book titled "Konsep dan Studi Komparasi Pajak Pertambahan Nilai Edisi Kedua" serves as an answer to various questions about VAT.

This book consists of 10 chapters discussing VAT concepts and includes comparative studies with several countries. Systematically and comprehensively presented, the discussion begins with an explanation of the basic concepts of VAT, the scope of VAT, and key aspects of VAT implementation, including the timing and place of VAT liability, VAT calculation, as well as explanations on input tax crediting and VAT refunds.

The book also incorporates the latest VAT regulations in Indonesia, updated as of January 2025. Additionally, the "Konsep dan Studi Komparasi Pajak Pertambahan Nilai Edisi Kedua" book addresses VAT-related issues in Indonesia.

Written by authors with backgrounds in VAT knowledge acquired from renowned universities and institutions worldwide, the authors are also practitioners with extensive experience in VAT. This book can serve as a reference for business professionals, tax authorities, tax courts, fiscal policymakers, consultants and practitioners, as well as academics.