Email this article Reconstruction Model For Mitigating Business-To-Customer Fraud In Indonesia’s VAT Policy
Abstract
Method: This research employs a systematic literature review as its method. The literature used comprises Scopus-indexed journals and grey literature—the latter was utilised due to the limited information available on Scopus-indexed journals regarding the e-Barimt.
Results: The implementation of E-Barimt in Mongolia yields more beneficial effects, and with some adjustments, the author argues that it can also be implemented in Indonesia.
Implications: This research presents a model for integrating E-Barimt, E-Filing, and Blockchain technology. This model can be implemented by policymakers in Indonesia to mitigate potential fraud, thereby supporting the government's goal of increasing tax revenue.
Novelty: E-Barimt has never been mentioned in a Scopus-indexed journal, so this is considered a new system that scholars have not discovered. Besides, the effectiveness can be adopted in Indonesia and solve the VAT’s loopholes.
Keywords
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DOI: https://doi.org/10.18860/em.v16i2.31061
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