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"ABSTRAKPenelitian ini menggunakan metode penelitian kuantitatif dengan sifat penelitian deskriptif. Tekniks pengumpulan data melalui studi kepustakaan (library research) dan studi lapangan (field research) melalui wawancara. Penelitian ini menunjukkkan bahwa pemeriksaan restitusi PPN setelah diberlakukannya PER-122/PJ/2006 tanggal 15 Agustus 2006 belum efektif untuk mencegah terjadinya kejahatan paja pajak (tax fraud) yang berupa praktek ekspor fiktif. PER-122/PJ/2006 tanggal 15 Agustus 2006 belum memberikan solusi keadilan baik bagi Wajib pajak maupun bagi fiskus karena tidak memberikan keseimbangan antara hak dan kewajiban serta tidak mengatur secara jelas mengenai penghargaan (reward) dan sanksi (punishment).

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ABSTRAKThis is a qualitative descriptive research. The data were collected by means of deep interview and library research. This research shows that the VAT refund auditing after the implementation of PER-122/PJ./2006 is still ineffective to prevent the fraud in export practices. PER-122/PJ./2006 has not brought fair solutions both for taxpayer and taxofficer as it gives imbalance between right and obligation. Not only for that reason, but also it does not reveal clear arrangement upon reward and punishment."

"Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism. Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity of VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This study is aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis of interview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports. Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration, (3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the government has issued several regulations and circulated letters, including carried out risk analysis in connection with the auditing on VAT refun"

"Abstract. Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue oftax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism.Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicityof VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This studyis aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis ofinterview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports.Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration,(3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the governmenthas issued several regulations and circulated letters, including carried out risk analysis in connection with theauditing on VAT refunds."

"ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui sejauh mana keefektifan proses implementasi program e-faktur pajak dalam mengurangi peredaran faktur pajak palsu atas transaksi fiktif. Penelitian ini membahas mengenai analisis program e-faktur dalam mengurangi penggelapan pajak dan peredaran faktur pajak palsu atas transaksi fiktif. Metode penelitian yang digunakan dalam penulisan karya akhir ini adalah metode analisis deskriptif melalui penelitian studi umum dengan teknik pengumpulan data melalui studi literatur library research , wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa implementasi di sisi Direktorat Jenderal Pajak sudah berjalan dengan cukup baik, namun diperlukan beberapa penyesuaian dalam program tersebut agar dapat berjalan sesuai dengan sasaran pembuatannya.

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ABSTRACTThe purpose of this reseach is to determine whether e tax invoice system implementation does reducing the fake tax Invoice circulation. This study discusses analysis of e tax invoice program implementation for reducing tax fraud scheme and fake tax invoice circulation. The method that being use in this thesis is descriptive analysis method through general study, data collection and literature study, interview, observation and documentation. The result of this research shows that the implementation of e Tax Invoice Program does pretty well from Directorate General of Tax perspective. However, the program still needs some adjustment and improvement for it to work according to their original purpose. "