ANALISIS PENGGUNAAN METODE SMURFING DAN PEMBAYARAN SURPLUS KARTU KREDIT SEBAGAI SARANA PENGGELAPAN PAJAK PADA ERA KETERBUKAAN INFORMASI KEUANGAN

The aim of this research is to know smurfing and credit card surplus payment as a tax avoidance method in Indonesia. This uses the qualitative by using descriptive approach gather data. Some taxpayers break their main accounts into several accounts, whether use own names or nominee's avoid threshold. Taxpayers schemes embezzle real income from authorities. also income. Those two can bring negative impact on Indonesian revenue eroding basis. Directorate General Taxes (DGT) has improve its regulation combat erosion broadening authority ask seize taxpayers' financial institutions. DGT strengthen cooperation with Financial Intelligent Unit tackle those issues.