DAMPAK PEMBERIAN FASILITAS TAX EXPENDITURE ( PPh ps 22 IMPOR ) TERHADAP PEROLEHAN PENGHEMATAN PAJAK PADA PT. SIDO BANGUN

Nanshi Inderawati

Abstract


This research is a case study in The Bureau of Internal Revenue that it?s little is ? A Facility Gift of Tax Expenditure to Taxpayers in the form of Tax-exempt (Income Tax, sec.22 Import) in the Bureau of Internal Revenue of Batu?.
The purpose of this research is to give a glance at of the facility gift of tax expenditure to the taxpayers in the form of import tax-exempt ( Income tax, sec.22 Import ).
The analysis technique which is used to know the facility gift of tax expenditure to the taxpayers in the form of import tax-exempt ( Income tax, sec.22 Import ) is by counting the free income tax, section 22, import?s amount according to a submitted report of import tax-exempt ( Income tax, sec.22, import ) in The Bureau of Internal Revenue of Batu.
A calculation result of income tax section 22 import?s amount which is free according to the submitted report of import tax-exempt is Rp. 4.508.902.372,00. The amount of tax economizing to the firm is really significant, because it is able to be used for an other firm need.
From the explanation above, it can be concluded that the facility of in the form of import tax-exempt of income tax section 22 import is one of the facilities offered by the government to the industrialist as the reformation existence in the laxation, how ever, it is seldom used by industrialist. It can be seen there is a little of the industrialist who submits the request of tax-exempt.
According to the conclution above, the writer is able to implicate that the facility of in the form of import tax-exempt ( Income tax, section 22, import ) should be able to be used as maximal as possible by the industrialists as the saving alternative in the Indonesian economy condition which it is more and more no fixed condition.

 

Keyword : TAX EXPENDITURE; PAJAK

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/14/jiptummpp-gdl-s1-2004-nanshiinde-683-Pendahul-n.pdf


Keywords


TAX EXPENDITURE; PAJAK