BACK TO BACK (B2B) CREDIT SEBAGAI ALTERNATIF PENGURANG PAJAK TERHUTANG PERUSAHAAN

Abstract

Along with the existence of the free market era, which will begin in 2010, it will lead to more widespread trade in goods from abroad which have high competitiveness for domestic products, so that it cannot be denied that society is increasingly consumptive. To fulfill this increasingly consumptive lifestyle, many domestic companies are trying to meet the public's demand for goods of the same quality as goods from abroad at lower prices. The type of research used in the discussion of this thesis is a normative research type. This type of normative research is a type of research based on laws and regulations and jurisprudence. The results in this study are that there are no banking regulations that prohibit the provision of Back to Back Credit by banking institutions, the provision of Back to Back Credit can be categorized as tax smuggling, because with Back to Back Credit the company can pay lower taxes, if the debtor default, the Bank may execute the guarantee provided by the debtor in the form of Back to Back deposits as stated in the Back to Back Agreement or Main Credit Agreement.