Open AccessANALYSIS ON IMPOSITION OF SAFEGUARD MEASURE AND ADMINISTRATIVE SANCTION AGAINST TAX EVASION OF TEXTILES TAX AND TEXTILES PRODUCT IN INDONESIA
Author(s) -
Muhammad Itqonul Humam,
Akhmad Firdiansyah
Publication year - 2021
Publication title -
jurnal perspektif bea dan cukai
Language(s) - English
Resource type - Journals
eISSN - 2620-6757
pISSN - 2614-283X
DOI - 10.31092/jpbc.v5i1.1156
Subject(s) - safeguard , duty , product (mathematics) , evasion (ethics) , business , government (linguistics) , commerce , international trade , law , political science , linguistics , philosophy , geometry , mathematics , immune system , immunology , biology
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.