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because of the globalization that makes many people know about how to use the internet to open
business opportunities, today many people have started their businesses in the form of online
shopping, because goods and services don't know the limits anymore. of course this has an impact
on the Indonesian economy, due to increased exports and imports so that state revenues in the
form of taxes increase, opening employment opportunities for unemployed people, expanding the
market for domestic products. this also of course helps us to improve the economy or prosperity of
the country.
Previously, when globalization had not yet spread widely, it was very difficult to obtain capital
assistance from foreign investors, but now that globalization has spread everywhere, highly
sophisticated technology makes it easy to make it easier for entrepreneurs to get capital assistance
from foreign investors to build their businesses and this is certainly very helpful for developing
countries that have problems with lack of capital and experienced experts and educated staff are
mostly faced by developing countries. The development of the industrial sector and various other
sectors is not only developed by foreign companies, but mainly through investments made by
domestic private companies. These domestic companies often need capital from banks or the stock
market. funds from abroad, especially from developed countries that enter the money market and
capital markets in the country can help provide the capital needed.
buying and selling international trade activities usually occur in ports, where goods exported or
sent from abroad are sent by sea, some are sent by air. for example, Japan imports a railroad body
that we know as the MRT which began operating in Jakarta. why does globalization have a
profound impact on the Indonesian economy? because with the presence of international trade,
state revenues increase because of the tax imposed.
For example, F Company in Sydney, Australia intends to construct a new building. Company F then
requested consulting services to PT. Z as a consultant in the field of construction based in
The type of tax charged to the three types of export services above is Value Added Tax (VAT). For
activities in the form of export of taxable services, Taxpayers are not individuals, but Taxable
Entrepreneurs (PKP). The time payable for VAT on the export of Taxable Services is when the
replacement of services exported is recorded and recognized as income.
So far, the application of the VAT rate of 0% for Exporting Taxable Services in Indonesia is still
limited to the three types of activities above. This is because the character of Taxable Services
cannot be equated with the export of goods controlled by Customs. As we know, services do not
have a physical form so that in terms of supervision they cannot be carried out maximally.
The government still needs to determine appropriate monitoring instruments so that the services
are truly exported and used outside the customs area. This is because the application of the 0%
tariff for export of taxable services has a variety of benefits, which can increase the competitiveness
of the Indonesian service sector in the international community.