Tax Non-Compliance Risks of Licensed Importers in Indent-Based Import

Emik Suyani

Authors

Emik Suyani Politeknik Keuangan Negara STAN

Keywords:

Indentor Taxpayers; Tax Avoidance; Tax Evasion; Importer

Abstract

This study examines administrative data about indent-based imports by licensed importers and its implications for tax compliance and possible tax revenue loss. Employing a descriptive-analytical methodology, it amalgamates tax return and import payment data to evaluate compliance risks among corporate taxpayers. The study incorporates 268 licensed importers registered in West Jakarta for the 2024 tax year. The analysis reveals that 79% of the observed taxpayers are categorized as having the highest level ofrisk. These taxpayers collectively claimed around IDR 20 billion in Article 22 Income Tax and VAT credits on imports. Supervisory evaluations revealed discrepancies amounting to IDR 5.46 billion, of which IDR 5.03 billion was recovered from the highest-risk category. These findings show proxy-based indications of compliance risk. The results underscore the necessity to fortify beneficial ownership alignment and improve the integration of tax and customs data via risk-based validation of import-related tax credits.

References

Almunia, M., & Lopez-Rodriguez, D. (2018). Under the radar: the effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy, 10(1), 1–38. https://doi.org/10.1257/POL.20160229

Ariyibi, K. O., Bello, O. F., Ekundayo, T. F., Oladepo, O. I., Wada, I. U., & Makinde, E. O. (2024). Leveraging Artificial Intelligence for enhanced tax fraud detection in modern fiscal systems. GSC Advanced Research and Reviews, 21(2), 129–137. https://doi.org/10.30574/gscarr.2024.21.2.0415

Basri, M. C., Felix, M., Hanna, R., & Olken, B. A. (2021). Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia. Center for International Development at Harvard University. https://www.nber.org/system/files/working_papers/w26150/w26150.pdf

Bieber, T., & Gläser, L. (2022). Deduction of Import VAT : Relevance of Ownership as of Importation? International VAT Monitor. https://doi.org/10.59403/1z4a9f3

Bobade, S. M. (2025). Predictive analytics for tax evasion detection in india. International Scientific Journal of Engineering and Management, 04(05), 1–9. https://doi.org/10.55041/isjem03885

Bostan, I. (2025). Tax Risk—A Vital Legal-Economic Category for Strengthening Fiscal Control. Logos, Universality, Mentality, Education, Novelty, 13(1), 53–73. https://doi.org/10.18662/lumenlaw/13.1/98

Bussy, A., & Tassi, A. (2025). Cross-border value-added tax fraud in the European Union. Swiss Journal of Economics and Statistics, 161(1). https://doi.org/10.1186/s41937-025-00138-5

Bussy, A. (2023). Corporate tax evasion: Evidence from international trade. European Economic Review, 159, 104571. https://doi.org/10.1016/j.euroecorev.2023.104571

Bussy, A., & Bussy, A. (2020). Cross-border Value Added Tax Fraud In The European Union. Social Science Research Network. https://doi.org/10.2139/SSRN.3569914

Carrillo, P. E., Pomeranz, D., & Singhal, M. (2017). Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. American Economic Journal: Applied Economics, 9(2), 144–164. https://doi.org/10.1257/APP.20140495

China Trade Agency. (2025). How many percentage points of fees do import and export agents generally charge? Accessed on 23 December 2025 from https://en.trade-agent.cn/faqs/db2c3016e73edc1f.html?utm.

de Roux, D., Perez, B., Moreno, A., Villamil, M. del P., & Figueroa, C. (2018). Tax Fraud Detection for Under-Reporting Declarations Using an Unsupervised Machine Learning Approach. Knowledge Discovery and Data Mining, 215–222. https://doi.org/10.1145/3219819.3219878

Devanti, A. R., & Aqimuddin, E. A. (2020). Penerapan Pembatasan Impor Barang di Indonesia Berdasarkan WTO – Agreement on Import Licensing Procedures. 6(1), 92–94. https://doi.org/10.29313/.V6I1.19217

Habaasa, A. (2024). VAT On Imported Services In Africa – Why Consumption And Reverse Charge Concepts Remain Crucial. International VAT Monitor. https://doi.org/10.59403/3x7qw4n

Heinemann, M., & Stiller, W. (2024). Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy. International Tax and Public Finance. https://doi.org/10.1007/s10797-023-09820-x

Homo Ordinalus and Sampling Models (pp. 35–65). (2023). Cambridge University Press eBooks. https://doi.org/10.1017/9781009002042.003

Jiwar, S. (2025). Law Enforcement Against Document Forgery in the Field of Taxation. Journal of Posthumanism, 5(6), 3676–3688. https://doi.org/10.63332/joph.v5i6.2509

Ka, P. (2017). Tax Evasion in the Lao PDR: Evidence from Missing Imports with China and Thailand. Journal of Economics, Business and Management, 5(2), 74–78. https://doi.org/10.18178/JOEBM.2017.5.2.489

Kamaruddin, K., & Faisal, A. (2022). The Effect of Tax Audit, Tax Collection, and Taxpayer Compliance Supervision on Increasing Tax Revenue at KPP Pratama Makassar Utara. 2(1), 36–46. https://doi.org/10.52970/grts.v2i1.245

Khan, B. M., Hussain, K., & Liaqat, Z. (2023). Trade Misreporting: Evidence from Pakistani Importers. The World Economy. https://doi.org/10.1111/twec.13398

Lim, S. A. (2025). Pengaruh Rasio Keuangan Terhadap Aktivitas Tax Avoidance. BIP’S: Jurnal Bisnis Dan Perspektif, 17(2), 108–118. https://doi.org/10.37477/bip.v17i2.764.

Linder, S., & Foss, N. J. (n.d.). Agency Theory. https://doi.org/10.2139/ssrn.2255895.

Lux, M. (2024). Import and the Responsible Person(s): What Would Change under the EU Commission’s Reform Proposal? Global Trade and Customs Journal, 19(Issue 5), 348–359. https://doi.org/10.54648/gtcj2024046

Mohd Ali, N. A., & Shuid, S. H. (2025). Enforcement Efforts in Fighting Tax Evasion: A Systematic Literature Review Approach. Information Management and Business Review, 17(3(I)), 462–474. https://doi.org/10.22610/imbr.v17i3(i).4672

Motallebi, M., Alizadeh, M., & Faraji Dizaji, S. (2020). Estimating Shadow Economy and Tax Evasion by Considering the Variables of Government Financial Discipline and Behavioral Factors in Iran’s Economy. Iranian Economic Review, 24(2), 515–544. https://doi.org/10.22059/IER.2020.76016

Nurferyanto, D., & Takahashi, Y. (2024). Establishing Boundaries to Combat Tax Crimes in Indonesia. Laws. https://doi.org/10.3390/laws13030029

Pomeranz, D. (2015). No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. The American Economic Review, 105(8), 2539–2569. https://doi.org/10.1257/AER.20130393

Saniff, S. M., Isnaini, Fithri, B. S., & Iswari, S. S. (2024). Comparative Study of Law Enforcement Against Taxation Crimes in Indonesia and Malaysia. Jurnal Mercatoria, 17(1), 1–9. https://doi.org/10.31289/mercatoria.v17i1.12068

Santoso, M. R., & Erlina, E. (2020). Tax Payment Revenue Ratio as Tax Risk Analysis for Manufacture Industry in Indonesia after Tax Amnesty Policy. 5(2), 26–35. https://doi.org/10.32535/IJABIM.V5I2.855.

Saptono, P. B., Mahmud, G., Salleh, F., Pratiwi, I., Purwanto, D., & Khozen, I. (2024). Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation. Economies, 12(5), 97. https://doi.org/10.3390/economies12050097

Ślifirczyk, M. (2024). The problem of overpayment of tax in the case of transferof property or other right to property for tax arrears. Doradztwo Podatkowe, 8(336), 43–48. https://doi.org/10.5604/01.3001.0054.7169

Sriyanto, A., & Nurcahyo, M. A. (2023). Faktor-faktor penyebab “impor borongan” dan potensi penggelapan pajak di Indonesia. Jurnal Perspektif Bea Dan Cukai, 7(2), 360–392. https://doi.org/10.31092/jpbc.v7i2.2297

Stiller, W., & Heinemann, M. (2024). Do More Harm than Good?The Optional Reverse Charge Mechanism against Cross-Border Tax Fraud. The Quarterly Review of Economics and Finance, 95, 61–84. https://doi.org/10.1016/j.qref.2024.02.007

Sumantri, E., Samudra, A. A., & Suradika, A. (2024). Global tax avoidance and evasion: A landscape through insights from a systematic literature review and bibliometric analysis. Journal of Infrastructure, Policy and Development. https://doi.org/10.24294/jipd.v8i9.8073

Younus, M., Abdul Manaf, H., Nurmandi, A., Mutiarin, D., Sohsan, I., Rehman, A., Rosa, M. J., & Minhas, R. (2025). The Role of E-Government in Mitigating Tax Evasion Through Behavioral Profiling of Non-Compliant Taxpayers. 271–304. https://doi.org/10.4018/979-8-3373-0422-9.ch012

Zhang, Y. (n.d.). The Predicament and Countermeasures of Tax Enforcement Risk. https://doi.org/10.3969/j.issn.2095-333x.2012.02.016.