PROSEDUR PENGAJUAN DAN MEKANISME PENGUJIAN RESTITUSI PAJAK PERTAMBAHAN NILAI

Abstract

Business practitioners in the business development particularly in the field of constructions business
service often experience problem in their cash flow, because some of their customers are the appointed parties
in which their tax to be collected by the regulation of the minister of finance no. 85 of 2012. The limited
capability in the preparation of administration and cost which is supposed to be used to pay experts and
primary materials have made business practitioners to make credit decision. Some of these business
practitioners even consider that the overpayment restitution will take a lot of time and costs so the
overpayment which is caused by the collection of value added tax by the tax collector is better be charged
on cost of goods sold.The result of the research shows the submission procedures and the examination
mechanism so the business practitioners can find out the formal test and what documents have to be
prepared for the application of restitution. The restitution can become a financial solution when the
application of restitution has been granted. No matter how big the cost that has become the value of tax
bills, the restitution will be granted and the tax arrear which has been obtained will be directly subtracted
from the overpayment of the value added tax which has been restitutioned.
Keywords: restitution, restitution application procedures, application of restitution mechanisms,
restitution can be a financial solution, no charged restitution.