Amelia, Siti (2019) Analisis Penerapan Kebijakan Tax Holiday dalam Peraturan Menteri Keuangan Nomor 150/PMK.010/2018 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan. Sarjana thesis, Universitas Brawijaya.
Abstract
Kebijakan pajak berupa tax holiday tertuang dalam PMK 150/PMK.010/2018 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan. Kebijakan fiskal ini diluncurkan dengan tujuan untuk meningkatkan kegiatan investasi langsung pada industri pionir untuk mendorong pertumbuhan ekonomi dan untuk penyelarasan. Sasaran dari kebijakan ini adalah industri pionir, dimana terdapat 18 industri pionir yang berhak mendapatkannya dan 169 KBLI (Klasifikasi Baku Lapangan Usaha Indonesia). Penelitian ini bertujuan untuk Untuk mengetahui, memahami, serta mendeskripsikan penerapan kebijakan tax holiday tersebut mempengaruhi perkembangan investasi di Indonesia. Jenis penelitian yang digunakan adalah jenis penelitian kualitatif dengan pendekatan deskriptif. Fokus Penelitian yaitu penerapan kebijakan tax holiday atas PMK 150/PMK.010/2018 tentang pemberian fasilitas pengurangan pajak penghasilan badan, dampak penerapan kebijakan tax holiday holiday, dan indikator keberhasilan penerapan kebijakan tax holiday. Teknik pengumpulan data diperoleh melalui wawancara, dokumentasi, dan studi kepustakaan/literatur. Analisis data yang digunakan adalah Miles dan Huberman mulai dari pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menghasilkan bahwa penerapan kebijakan tax holiday dalam Peraturan Menteri Keuangan Nomor 150/PMK.010/2018 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan berdasarkan model Merilee S. Grindle (1980) masih belum berjalan optimal karena belum terpenuhinya salah satu indikator keberhasilan suatu kebijakan yang diterapkan yaitu kepatuhan dan respon dalam variabel lingkungan implementasi (context of implementation). Pada variabel kepatuhan dan respon ini para pelaku usaha berperan aktif untuk pengajuan permohonan fasilitas berupa tax holiday ini melalui sistem yang sudah terintegrasi yaitu melalui Onlie Single Submission Sistem. Akan tetapi para pelaku usaha memilih untuk membelit-belitkan suatu prosedur, dimana sudah ada SOP yang jelas bahwa syarat dan ketentuan sudah ditetapkan dan harus diikuti. Sehingga proses verifikasi jadi menghambat, jika proses pengajuan permohonan yang dilakukan para pelaku usaha tidak sesuai dengan peraturan terkait.
English Abstract
The tax policy in the form of a tax holiday is contained in PMK 150 /PMK.010/ 2018 concerning the Provision of Corporate Income Tax Reduction Facilities. This fiscal policy was launched with the aim of increasing direct investment activities in the pioneering industry to encourage economic growth and for alignment. The target of this policy is the pioneering industry, where there are 18 industry pioneers who are entitled to get it and 169 KBLI (Indonesian Business Field Standard Classification). This study aims to find out, understand, and describe the application of the tax holiday policy to affect the development of investment in Indonesia. This type of research is a type of qualitative research with a descriptive approach. The focus of the research is the application of the tax holiday policy on PMK 150 / PMK.010 / 2018 concerning the provision of corporate income tax reduction facilities, the impact of implementing the tax holiday policy, and indicators of the successful implementation of the tax holiday policy. Data collection techniques were obtained through interviews, documentation, and study of literature / literature. Analysis of the data used is Miles and Huberman starting from data collection, data reduction, data presentation, and drawing conclusions. The results of this study result that the application of the tax holiday policy in the Minister of Finance Regulation Number 150 / PMK.010 / 2018 concerning the Provision of Corporate Income Tax Reduction Facilities based on the Merilee S. Grindle (1980) model is still not running optimally because one indicator of the success of a policy has not been fulfilled. applied is compliance and response in the implementation environment variable (context of implementation). In this compliance and response variable, business actors play an active role to submit a request for a facility in the form of a tax holiday through an integrated system, namely through the Onlie Single Submission System. However, business actors choose to convolute a procedure, where there is a clear SOP that the terms and conditions have been determined and must be followed. So that the verification process becomes hindering, if the application process made by business actors is not in accordance with relevant regulations.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/790/052000275 |
| Uncontrolled Keywords: | Tax Holiday, PMK 150/PMK.010/2018, OSS |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 05 Aug 2020 07:59 |
| Last Modified: | 21 Oct 2021 01:56 |
| URI: | http://repository.ub.ac.id/id/eprint/177571 |
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