TY - JOUR AU - Rizqa Shofiana, AU - Herini Siti Aisyah, PY - 2020/12/08 Y2 - 2024/03/28 TI - ELIMINATION OF VALUE ADDED TAX ON MINING (ANODA SLUDGE) IN INDONESIA JF - PalArch's Journal of Archaeology of Egypt / Egyptology JA - J Arch.Egyptol VL - 17 IS - 3 SE - DO - 10.48080/jae.v17i3.930 UR - https://archives.palarch.nl/index.php/jae/article/view/930 SP - 1902-1908 AB - <p>The obstacles in the processing and refining of mining materials in Indonesia are making the<br>need for support from various sectors, not least related to the purchase of anode sludge which<br>contributes to taxes. Hence, this study purposed to analyse the elimination of value added tax<br>on mining (anode sludge). This study used the legal research method which was conducted by<br>two approaches namely the statutory and the conceptual approach. The results showed that in<br>eliminating the Value Added Tax, the government could use the regular-end function.<br>Moreover, the elimination of VAT can provide facilities for the development of the smelter<br>industry. On the other hand, the government can also use the basis that the tax collection<br>requirements must not interfere with the country's economic development. Thus, it can be<br>concluded that the elimination of Value Added Tax related to mining goods (anode sludge) is<br>an important study. Since it is able to provide the space for the development of the industry in<br>managing their respective businesses.</p> ER -