Kajian hukum atas kebijakan pemerintah terkait fasilitas pajak reits (real estate investment trusts) di indonesia

Ryana, Linda (2016) Kajian hukum atas kebijakan pemerintah terkait fasilitas pajak reits (real estate investment trusts) di indonesia. Masters thesis, Universitas Pelita Harapan.

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Abstract

REITs (Real Estate Investment Trusts) atau Dana Investasi Real Estat (DIRE) merupakan salah satu instrumen Pasar Modal. Peraturan yang menaunginya telah ada sejak Tahun 2007. Untuk menggenjot pertumbuhan REITs di Indonesia, pada bulan November 2015 Pemerintah melalui Kementerian Keuangan telah menerbitkan peraturan Nomor 200/PMK/03/2015 tentang Perlakuan Perpajakan Bagi Wajib Pajak Dan Pengusaha Kena Pajak yang menggunakan Skema Kontrak Investasi Kolektif Tertentu Dalam Rangka Pendalaman Sektor Keuangan Metode penelitian yang digunakan dalam penulisan tesis ini adalah yuridis normatif yang bersifat kepustakaan dan jenis data yang digunakan adalah data sekunder. Alat pengumpulan data yang digunakan berupa studi dokumen dan metode analisis data digunakan secara kualitatif. REITs di Indonesia memiliki struktur yang hampir serupa dengan reksa dana berbentuk Kontrak Investasi Kolektif. Underlying asset REITs adalah aset yang memiliki recurring income misalnya gedung perkantoran, apartemen, gudang, rumah sakit, pusat perbelanjaan dan hotel. Peraturan Perpajakan yang baru, masih dinanti Manajer Investasi untuk dapat menghasilkan produk REITs ini lebih menarik untuk diterbitkan di Indonesia, bukan lagi di negara tetangga / REITs (Real Estate Investment Trusts) or Dana Investasi Real Estate (DIRE), which is one of the capital market instruments. The regulations that sheltered has been existed since 2007. To boost growth of REITs in Indonesia, in November 2015 the Goverment through The Minister of Finance have issued tax regulation No.200/PMK.03/2015 regarding Tax Treatment of Taxpayers and Taxable Entrepreneurs Using Specified Collective Investment Contract Schemes for the Enhancement of the Finance Sector. The method used in this thesis is a normative juridical literature and the type of data used is secondary data. Data collection tools used in the form of study documents and data analysis methods used qualitatively. REITs in Indonesia has a structure similar to mutual funds in the form of Collective Investment Contract. REITs underlying assets are assets that have a recurring income such office buildings, apartments, warehouses, hospitals, shopping centers and hotels. The new tax regulations, are still awaited by Investment Manager in order to make product REITs can be published attractively in Indonesia, is no longer in neighboring countries

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Ryana, LindaUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
ContributorSihombing, JonkerUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Investasi; Kebijakan Pemerintah; Investment; Goverment Policy
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Ms Devy Christiany Zega
Date Deposited: 05 Apr 2019 03:21
Last Modified: 05 Apr 2019 03:21
URI: http://repository.uph.edu/id/eprint/2807

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