ANALYSIS ON IMPOSITION OF SAFEGUARD MEASURE AND ADMINISTRATIVE SANCTION AGAINST TAX EVASION OF TEXTILES TAX AND TEXTILES PRODUCT IN INDONESIA

Authors

  • Muhammad Itqonul Humam Politeknik Keuangan Negara-STAN
  • Akhmad Firdiansyah

DOI:

https://doi.org/10.31092/jpbc.v5i1.1156

Abstract

Import of textile product which keep getting higher has caused serious injury to the domestic textile industry, as an effort to protect domestic industry government has imposed additional import duty in form of safeguard duty for import of textile product. Introduction of safeguard duty is expected to give domestic industry an opportunity to adjust itself for competing with import product, but the establishment of safeguard duty for textile product is thought to be the trigger for tax evasion on import of textile product, against this violation government impose administrative sanction. The purpose of this research is to analyze the effect of safeguard duty imposition and administration sanction on tax evasion. Object of this research is all import activity on textiles product which has been imposed safeguard duty and committing administrative violation since the establishment of safeguard duty for textile product beginning on November 2019 till October 2020. Regression technique used is ordinary least square regression to regress cross section data. Research conclusion find that safeguard duty introduction significantly affecting tax evasion while administrative sanction didn’t have significant effect on reducing tax evasion..

Keywords: textile product, safeguard duty, administration sanction, tax evasion.

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Published

2021-09-17

How to Cite

Humam, M. I., & Firdiansyah, A. (2021). ANALYSIS ON IMPOSITION OF SAFEGUARD MEASURE AND ADMINISTRATIVE SANCTION AGAINST TAX EVASION OF TEXTILES TAX AND TEXTILES PRODUCT IN INDONESIA . JURNAL PERSPEKTIF BEA DAN CUKAI, 5(1), 79–97. https://doi.org/10.31092/jpbc.v5i1.1156

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