Setiawan, Andy (2015) Persepsi Dealer Mobil Terhadap Kebijakan Insentif Pajak Mobil Hybrid (Studi Kasus Di Dealer Honda Sukun Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui persepsi dealer mobil Honda Sukun Malang mengenai insentif pajak pada mobil hybrid. Penelitian ini menggunakan jenis penelitian kualitatif dengan metode studi kasus. Informasi penelitian diperoleh dari wawancara dengan karyawan Honda Sukun Malang serta dari dokumen-dokumen ataupun sumber lain seperti jurnal, berita, majalah, serta sumber lain yang mendukung yang peneliti anggap relevan dengan penelitian. Hasil penelitian menunjukkan bahwa mobil hybrid CRZ jauh lebih mahal jika dibandingkan mobil konvensional lainnya akibat pengenaan berbagai macam pajak. Harga yang mahal tersebut membuat kondisi penjualan CRZ terpuruk jika dibandingkan dengan mobil lain, padahal CRZ merupakan mobil hybrid ramah lingkungan serta hemat bahan bakar. Pemberian insentif oleh pemerintah terhadap perpajakan mobil hybrid CRZ merupakan jalan keluar yang bisa ditempuh pemerintah untuk memasarkan CRZ secara luas. Dengan insentif, harga mobil CRZ akan lebih murah sehingga lebih bisa diterima oleh masyarakat. Seperti halnya insentif pajak dari pemerintah untuk mobil Low Cost Green Car, CRZ sebenarnya juga berhak untuk mendapatkan insentif pajak. Berbagai permasalahan seperti isu kandungan lokal serta tempat produksi CRZ membuat insentif pajak bagi mobil hybrid ini tak kunjung diberikan. Sementara itu pemerintah kebingungan membatasi konsumsi bahan bakar yang terus meningkat tiap tahunnya akibat pertumbuhan kendaraan bermotor di Indonesia.
English Abstract
This research is aimed to determined how car dealer’s perception from Honda Sukun Malang regarding tax incentives on hybrid cars. This research uses qualitative research with case study method. Information from this research was obtained from interviews with Honda Sukun’s employees and also from any sources such as journals, newsletters, magazines, and etc. that is considered relevant and supporting to the research. The results showed that CRZ as a hybrid car from Honda is more expensive when compared to the other cars due to the imposition of various taxes. The expensive price make the condition of CRZ sales become the most worse sales when compared to the other car sales, despite that CRZ is an environmentally friendly hybrid car with fuel-efficient. The provision of tax incentives by the government against CRZ is a way out that can be taken by the government to deliver CRZ widely in the market. With incentives, the price will be cheaper so that can be accepted more by society. As well as tax incentives from the government for car Low Cost Green Car, CRZ was also entitled to receive the same tax incentives. Various problems such as the issue of local content and the production sites of CRZ makes the tax incentives for hybrid cars is never given by the government. Meanwhile, the government is confuse to limit the fuel consumption that is continues to increase each year as a result of the growth of the vehicles in Indonesia.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/435/ 051505365 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Kustati |
| Date Deposited: | 11 Sep 2015 10:15 |
| Last Modified: | 11 Sep 2015 10:15 |
| URI: | http://repository.ub.ac.id/id/eprint/108034 |
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