Marlia, Eka Putri and Eka, Deviani and Ati, Yuniati (2020) LEGAL PERSPECTIVE OF TAX EVASION ON THE SALE OF IMPORTED GOODS THROUGH PERSONAL SHOPPER SERVICE AND THE EFFORTS TO MINIMIZE IT ON BEHALF OF PUBLIC REVENUE. In: INTERNATIONAL CONFERENCE ON SOCIAL SCIENCES (ULICoSS), Swiss Bell Hotel Bandar Lampung. (In Press)

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Abstract

This research was conducted to determine the legal perspective on tax evasion on the sale of imported goods through personal shopper service that occurs a lot, which causes tax leakage, and to find solutions to minimize it on behalf of public revenue. The approach used in this research is the approach of laws and regulations and policies that apply in the field of taxation, especially income tax, value added tax, import duties and excise as primary legal materials. The results show that tax evasion on the sale of imported goods through personal shopper service is a disgraceful and unethical act, and results in detrimental to the State and society, and can be said to be a form of smuggling, because it is a form of fraud which conducted by taxpayers who try to manipulate transactions with the intention of reducing income. Efforts to minimize it, are to push tax payer to register them in order to obtain an Tax Payer Number (NPWP), to eliminate legal loopholes that can be used to evade taxes, tighten supervision of imported goods, and provide awards for entrusted service business actors who have complied with and fulfilled their tax obligations. Keywords: Tax Evasion, Imported Goods, Personal Shopper

Item Type: Conference or Workshop Item (Paper)
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum (FH) > Prodi Ilmu Hukum
Depositing User: Marlia Eka Putri A.T.
Date Deposited: 16 Nov 2020 01:53
Last Modified: 16 Nov 2020 01:53
URI: http://repository.lppm.unila.ac.id/id/eprint/25279

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