ABSTRAKPenelitian ini menggunakan metode penelitian kuantitatif dengan sifat penelitian deskriptif. Tekniks pengumpulan data melalui studi kepustakaan (library research) dan studi lapangan (field research) melalui wawancara. Penelitian ini menunjukkkan bahwa pemeriksaan restitusi PPN setelah diberlakukannya PER-122/PJ/2006 tanggal 15 Agustus 2006 belum efektif untuk mencegah terjadinya kejahatan paja pajak (tax fraud) yang berupa praktek ekspor fiktif. PER-122/PJ/2006 tanggal 15 Agustus 2006 belum memberikan solusi keadilan baik bagi Wajib pajak maupun bagi fiskus karena tidak memberikan keseimbangan antara hak dan kewajiban serta tidak mengatur secara jelas mengenai penghargaan (reward) dan sanksi (punishment).
ABSTRAKThis is a qualitative descriptive research. The data were collected by means of deep interview and library research. This research shows that the VAT refund auditing after the implementation of PER-122/PJ./2006 is still ineffective to prevent the fraud in export practices. PER-122/PJ./2006 has not brought fair solutions both for taxpayer and taxofficer as it gives imbalance between right and obligation. Not only for that reason, but also it does not reveal clear arrangement upon reward and punishment.
