KAJIAN HUKUM PAJAK TERHADAP KEBIJAKAN TAX HOLIDAY

Ranty jusmadi, Suria ningsih, agusmidah agusmidah

Abstract


ABSTRACT

Rhanty Jusmadi*

Suria Ningsih**

Agusmidah***

 

Taxes are a major source of income to the state treasury and serves as budgeteir (reception) and regulereind (set). In addition to the public, companies in the domestic and foreign companies became one subject of taxation can provide substantial revenue to the state treasury. Every country has a variety of strategies to attract foreign investors to want to invest in his country. The Indonesian government established a policy to provide income tax deductions (tax holiday) to certain companies with certain conditions. With these policies are expected to provide the greatest benefit for the country in the context of the income of state and society in the context of creating prosperity. In addition to having benefits to the country, the recipient of the tax holiday which is the taxpayer must be guaranteed the right without forgetting its obligations. Thus, a strong need regulation to give legal certainty, fairness and benefits to taxpayers.

The method used in this thesis is using normative legal research (normative juridical) conducted by library research (library research). This research was conducted using secondary data obtained from primary legal materials such as analyzing the legislation relating to the title of this essay. And secondary legal materials such as books, as well as various magazines, literature, articles, and internet-related issues raised in this paper

These results indicate that the policy of the government in the provision of tax holiday, able to attract foreign investors to want to invest in Indonesia. BKPM said that figure investment plan in 2015 has increased significantly, with figures up 68% in the textile sector investment, and rose 136% from a year earlier in the shoe sector investment. Figures mendominan foreign investors by 58%, and the contribution from domestic investors reached 42%. Of the investment plan, the views can absorb 178 thousand workers in the textile sector investment and footwear sector investment.

 


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