Analisis yuridis terhadap kriteria pemberian tax holiday terhadap perusahaan di Indonesia

Winarta, David Evan (2016) Analisis yuridis terhadap kriteria pemberian tax holiday terhadap perusahaan di Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax Holiday is one of the most important way to gain more revenue for our state budget. Tax Holidays are known for it usage to attract foreign funds invested in Indonesia. Indonesia as developing country needs a lot of foreign investment to grow nation economy. Tax Holiday in Indonesia are set in Regulation of The Minister Finance of The Republic of Indonesia 159/PMK.010/2015 about Reduction Income Tax Facilities. This ruling is the 3rd ruling regarding Tax Holiday. The first rule regarding tax holiday in Indonesia is Regulation of The Minister Finance of The Republic of Indonesia 130/PMK.011/2011. This ruling is a a breakthrough ruling since Indonesia did not have any tax holiday rules. Nowadays, many foreign investor are looking forward to invest their funds in Indonesia because the potential of big profits. Indonesia just found out regarding tax holiday around 5 years ago. This country do not yet have a perfect tax holiday regulation, to develop the regulation to be better and for the sake of justice and the rule of law, we have to compare our regulation with other ASEAN countries. ASEAN countries are in the same economic situation, we need to compare our regulation with other ASEAN countries so we know what we need to add to improve and what we need to delete. By this thesis, I would like to elaborate the meaning and regulations of tax holiday in Indonesia and ASEAN countries.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Winarta, David EvanUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSihombing, JonkerUNSPECIFIEDUNSPECIFIED
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Law
Depositing User: Users 13 not found.
Date Deposited: 04 Oct 2018 07:06
Last Modified: 27 Jul 2020 08:10
URI: http://repository.uph.edu/id/eprint/1053

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