International Relevancy of Tax Return in Indonesian Tourists Context, International Duty Free Facility, and Regulation of Indonesian Customs Duty on Tax Payment and Return Systems

Abstract

Value added Tax or VAT fee charged to a person in accordance with the applicable law in Indonesia. Increased tourism in Indonesia closely related to tourists visiting Indonesia. The provision of facilities that can support the tourists while in Indonesia through the development of facilities and infrastructure. The fiscal side of the support comes in the form of tax refunds to foreign tourists who have spent their money in Indonesia. One of them is Tax Refund and Duty Free International, offering easy facilities to increase the export of goods purchased in Indonesia by foreign tourists referring to the increase of state income. Outflow of goods (ExportImport), which is clearly regulated by the Customs Duty, makes an important foundation for implementing existing regulations. The more demand for goods purchased by tourists the greater the potential of Indonesia to continue to be visited by tourists especially through the Facilities that Indonesia provides. The method used for this research is qualitative method. This study aims to analyse the effect gained through the taxation on the tourists of Indonesia and abroad and the existence of Duty Free against customs regulation (customs) that exist in each country.