The analysis of vat refund for foreign tourist in Jakarta, Indonesia

Jesslyn, Jesslyn (2018) The analysis of vat refund for foreign tourist in Jakarta, Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tourism is an important sector that contributes to the increase of foreign exchange income. Moreover, it also supports the growth of a country, by increasing the amount of the budget for infrastructure development that is expected to attract foreign tourist to visit Indonesia. In fact, the government of Indonesia has a target to increase the tourism‟s contribution towards the GDP to 8% in 2019. Basically, this can be supported by giving tax refund for tourists who have spent their money in Indonesia. Although VAT (value added tax) refund systems have been provided since 2010, however, there are several factors that cause the systems not to operate effectively. Therefore, this paper will analyze the causes of the gap between the expectation and reality of VAT refund in Indonesia in order to support the goal of the President of Indonesia by increasing the level of tourism in Indonesia. The purpose of this research is to know the implementation of VAT Refund for tourists, to determine whether the implementation of VAT Refund in accordance with PMK 100/PMK.03/2013, to find out how much VAT have refunded in 2015 to 2017, and to know the constraints and effort in the implementation of VAT Refund for tourist. This research uses qualitative descriptive method to analyze data which the data is obtained by online research and field research such as interviews and observations. Whereas the object of this research is Unit pelaksana Retitusi Pajak Pertambahan Nilai (UPRPPN) or VAT Refund counter.

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