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Abstrak :
Abstract. Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT, whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism. Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity of VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This study is aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis of interview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports. Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration, (3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the government has issued several regulations and circulated letters, including carried out risk analysis in connection with the auditing on VAT refunds.

Abstrak :
This research is intended to identify changes of key sectors in CO2 emission over the period of 1990-1995. This research uses input-output method for mapping of the biggest polluting industry. By identifying the highest output multiplier, CO2 emission and change of final demand can be known from each of sectors. The research results show that there is emission reduction in the fifteen key sectors over 1990-1995, but there is no significant change in the five key sectors that are still the highest polluters.

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Penelitian ini dimaksudkan untuk mengidentifikasi perubahan sektor kunci dalam emisi CO2 selama periode 1990-1995. Penelitian ini menggunakan metode input-output untuk pemetaan industri dengan polusi terbesar. Dengan mengidentifikasi pengganda output tertinggi, emisi CO2 dan perubahan permintaan akhir dapat diketahui dari masing-masing sektor. Hasil penelitian menunjukkan bahwa ada pengurangan emisi di lima belas sektor-sektor kunci selama 1990-1995, tetapi tidak ada perubahan yang signifikan dalam lima sektor kunci yang masih sebagai penghasil polusi terbesar.