Implementation of Value Added Tax Policy on Pharmaceutical in Indonesia

Putranti, Titi and Amri, Rafli (2020) Implementation of Value Added Tax Policy on Pharmaceutical in Indonesia. In: Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia.

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Abstract

This study aims to analyze the differences in treatment of value-added tax (VAT) on the delivery of pharmaceutical preparations from a pharmaceutical wholesaler (Pedagang Besar Farmasi/PBF) to private and government hospital pharmacy installation (Instalasi Farmasi Rumah Sakit/IFRS) with using post-

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:32
Last Modified: 17 Apr 2026 10:36
URI: http://eprints.eai.eu/id/eprint/30320

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