SOE Policy as a Value Added Tax Collector (VAT) in Indonesia Case Study PT. Hutama Karya (Persero)

Value Added Tax is a type of tax that is levied directly by the government through State-Owned Enterprises as an intermediary for state business activities, in accordance with Minister of Finance Regulation No. 37/PMK. 03/2015, PT. Hutama Karya (Persero), which is a state-owned company in the field of construction services, is also a VAT collector for VAT as well as a VAT taxpayer. This study uses an interpretive qualitative case study research, to find out the problems contained in the collection of VAT in PT. Hutama Karya (Persero). There are three problems in the Indonesian tax system, first is that there is no clarity on the rights or incentives obtained by SOE’s, the second problem is the process of restitution or refund of VAT overpayments which takes a long time, and the third problem is the tax fines that arise when SOE’s are late in depositing VAT to the state