Tinjauan yuridis pengenaan pajak penghasilan terhadap pembiayaan modal ventura di Indonesia = Juridical review of the imposition of income tax on venture capital financing in Indonesia

Simatupang, Bob Allen (2017) Tinjauan yuridis pengenaan pajak penghasilan terhadap pembiayaan modal ventura di Indonesia = Juridical review of the imposition of income tax on venture capital financing in Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The aim of the research is to know the imposition of the income tax in the scope of financing new and existing various kinds of entreprises, not limited to small entreprises and such, that need the alternative financing through corporate venture capital other than financing conducted by banks. Venture capital is not a “new thing” in the terms of financial insitutions as the term has been largely recognized in the years of 1980 through ministerial decree of Minister of Finance No. 1251/KMK.013/1988 on Provisions and Procedures for Implementation of Financing Institutions. Specifically, venture capital is regulated under various ministerial decrees of Minister of Finance while the regulation of income tax is generally stipulated under Indonesian Law No. 7 Year 1983 concerning Income Tax as lastly amended by Indonesian Law No. 36 Year 2008. By reinforcing the role of venture capital in Indonesia, the main idea of the research remains to ensure the impact of its income tax system shall not hinder the progress of the business of venture capital corporation in order to be impactful and beneficial towards financing various kinds of entreprises as an alternate financing body. Although the research may be limited to reviewing its existing tax regulation, the commitment remains to revitalise the venture capital in Indonesia. Furthermore, by doing the juridical review on imposing tax income of venture capital may enforce the relevance of both its implementation and impact as the research mainly aims to reflect the spirit of venture capital revitalitation in Indonesia.

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