Intermediation, Tax Evasion and Tax Avoidance: Analyzing The Fiscal Behaviour of Licensed Indentor Taxpayers

Emik Suyani

Authors

Emik Suyani Politeknik Keuangan Negara STAN

Keywords:

Keywords: Indentor Taxpayers; Tax Avoidance; Tax Evasion; Import

Abstract

This study examines the fiscal behaviour of licensed import indentors in Indonesia and its effects on tax compliance and revenue loss. This study use a descriptive-analytical methodology to identify indentor taxpayers and analyse their tax-avoidance behaviour. This study integrates administrative data, tax-return metrics, and import-payment records. In a multi-stage analysis of 268 indentor taxpayers, 226 (84%) demonstrate tax evasion or avoidance indication. The indentors together asserted claims exceeding IDR 20 billion in Article 22 and VAT import credits. Supervisory findings indicate financial risks, the most likely indicated group yielded a recovery of IDR 5.03 billion, with overall discrepancies amounting to IDR 5.46 billion.

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