Main Article Content


PT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty.


Value-Added Tax Restitution Export

Article Details

How to Cite
Natision, A., Anggraini, C., Rulandari, N., & Agoestyowati, R. (2021). Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019. Ilomata International Journal of Tax and Accounting, 2(4), 313-322.


  1. Amir, H., Asafu-Adjaye, J., & Ducpham, T. (2013). The impact of the Indonesian income tax reform: A CGE analysis. Economic Modelling, 31, 492–501.
  2. Ariawan, G. T. P., Handayani, S. R., & Karjo, S. (2016). Analisis Time Value Of Money Atas Proses Penyelesaian Restitusi Pajak Pertambahan Nilai (Studi Kasus Terhadap Wajib Pajak Badan PT XY). Jurnal Perpajakan JEJAK, 9(1), 1–9.
  3. Asriati, & Sasmito, C. (2016). Strategi Peningkatan Penerimaan Pajak Kendaraan Bermotor ( Pkb ) Dalam Meningkatkan Pendapatan. Manajemen, 12(2), 112–127.
  4. Djuanda, G., & Lubis, I. (2011). Pelaporan Pajak Pertambahan Nilai (II). Gramedia Pustaka Utama.
  5. Federici, D., Parisi, V., & Ferrante, F. (2020). Heterogeneous firms, corporate taxes and export behavior: A firm-level investigation for Italy. Economic Modelling, 88, 98–112.
  6. Hajawiyah, A., Suryarini, T., Kiswanto, & Tarmudji, T. (2021). Analysis of a tax amnesty’s effectiveness in Indonesia. Journal of International Accounting, Auditing and Taxation, 44, 100415.
  7. Harjo, D. (2019). Perpajakan Indonesia Sebagai Materi Perkuliahan di Perguruan Tinggi (D. Harjo (ed.); I). Mitra Wacana Media.
  8. Jusmani, & Qurniawan, B. (2016). Pengaruh Restitusi Pajak Pertambahan Nilai Terhadap Penerimaan Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. Jurnal Media Wahana Ekonomika, 13(3), 130–142.
  9. Mardiasmo. (2016). Perpajakan (Mardiasmo (ed.); III). Andi.
  10. Octavia, S., Mayowan, Y., & Karjo, S. (2015). Analisis Proses Restitusi Pajak pertambahan Nilai (PPN) di Indonesia. Jurnal Perpajakan JEJAK, 7(1), 1–9.
  11. Oktaria, R. (2011). Input Value Added Tax Refund Policy for Taxable Enterprise Experiencing Production Failures. Jurnal Ilmu Administrasi Dan Organisasi BISNIS & BIROKRASI, 18(1), 43–52.
  12. Rahayu, S. K. (2010). Perpajakan Indonesia : Konsep dan Aspek Formal (S. K. Rahayu (ed.); I). Graha Ilmu.
  13. Rahmadani, S. E., & Munawaroh. (2017). Antisipasi Restitusi Pajak Pertambahan Nilai Atas Kegiatan Ekspor Dan Impor Pada PT YKK Zipco Indonesia. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 4(2), 34–50.
  14. Rahwani, N. R., Sadewa, M. M., Qalbiah, N., Mukhlisah, N., Artha W, P., & Nikmah, N. (2019). XBRL based Corporate Tax Filing in Indonesia. Procedia Computer Science, 161, 133–141.
  15. Rehm, J., Neufeld, M., Room, R., Sornpaisarn, B., Štelemėkas, M., Swahn, M. H., & Lachenmeier, D. W. (2021). The impact of alcohol taxation changes on unrecorded alcohol consumption: A review and recommendations. International Journal of Drug Policy, 103420.
  16. Rokhmawati, A. (2021). The nexus among green investment, foreign ownership, export, greenhouse gas emissions, and competitiveness. Energy Strategy Reviews, 37, 100679.
  17. Samudra, A. (2008). Restitusi PPN atas Kegiatan Ekspor Dalam Konteks Perencanaan Pajak (Studi Kasus PT. YI). Jurnal Administrasi Bisnis, 3(1), 59–61.
  18. Solleder, J.-M. (2020). Market power and export taxes. European Economic Review, 125, 103425.
  19. Sukardji, U. (2019). Pokok-pokok PPN (Pajak Pertambahan Nilai) Indonesia (U. Sukardji (ed.); 12th ed.). RajaGrafindo Persada.
  20. Tran, C., & Wende, S. (2021). On the marginal excess burden of taxation in an overlapping generations model. Journal of Macroeconomics, 70, 103377.
  21. Zhang, Y., Abbas, M., & Iqbal, W. (2021). Analyzing sentiments and attitudes toward carbon taxation in Europe, USA, South Africa, Canada and Australia. Sustainable Production and Consumption, 28, 241–253.

DB Error: Unknown column 'Array' in 'where clause'