Uji Banding Negara Lain mengenai Unit Khusus (Gabungan Sektoral).

CONTOH NEGARA LAIN (PERBANDINGAN INTERNASIONAL)
🇦🇺 Australia – ATO
Ada unit khusus:
Public Sector & Government Entities Taxation
Mengurusi:
federal agencies
state government
government grants
public bodies
SOEs
➡️ Dipisahkan dari compliance unit.
🇬🇧 Inggris – HMRC
Memiliki:
Public Bodies Tax Directorate
Mengatur:
VAT public sector
tax on grants
education funding
NHS bodies
local authority taxation
🇨🇦 Kanada – CRA
Ada:
Government Entities Compliance Division
Fokus:
Crown corporations
municipalities
public funds
transfer payments
🇯🇵 Jepang – NTA
Memiliki:
Public Sector Tax Coordination Office
Mengintegrasikan:
belanja pemerintah
pajak kontraktor
BUMN Jepang
local government payments