The term Value Added Tax (VAT) is not an unfamiliar term in the society. Despite being familiar, very few conceptually comprehends VAT and its practice in other countries. In response to this phenomenon, the book “Konsep dan Studi Komparasi Pajak Pertambahan Nilai” is here to answer various questions regarding VAT.
This book comprises 10 Chapters addressing the concept of VAT and comparative studies among several countries. Systematically and comprehensively reviewed, the discussions of this book range from the basic concept of VAT, the scope of VAT, to matters that are subject to VAT implementation, among others, the time and place of taxation, the calculation of VAT, and the explanation of input tax credit and VAT refund. The discussions are also complemented by recent VAT issues in Indonesia.
This book is written by an author with VAT knowledge obtained from renowned world-wide universities and institutions. The author also serves as an experienced practitioner in the field of VAT. This book may be used as a reference for businesses, tax authorities, tax courts, fiscal policy makers, consultants and practitioners, as well as academicians.