Harmonisasi Pajak Tidak Langsung atas Konsumsi di Negara-Negara Anggota ASEAN

This research discusses the possibility of harmonizing indirect consumption tax system in the ASEANmember countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) toexplain the provision of indirect consumption tax system in that four countries, (2) to describes the process ofindirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax systemin the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movementof goods and services within this region, indirect consumption tax becomes important phenomenon to talk aboutbecause despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this crossborderfree movement of goods and services. To overcome this problem, with the reference of what has beendone in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirectconsumption tax. However, it is no doubt that some problems may arise due to the differences in the applicablelaw of each country, including rates, and formal law as well. Furthermore, the different in administrative systemsmay also lead to difficulties in administering the tax and control over tax harmonized system. The introductionof a single standard rate and an acceptable ”uniform system” become issues to be much discussed, especiallyrelated to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud.