ANALISIS IMPLEMENTASI FASILITAS TAX ALLOWANCES PADA INDUSTRI KAPAL DAN PERAHU

MATONDANG, YOGI MICHAEL (2024) ANALISIS IMPLEMENTASI FASILITAS TAX ALLOWANCES PADA INDUSTRI KAPAL DAN PERAHU. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sejak tahun 2007, tidak terdapat satu pun pelaku usaha industri kapal dan perahu yang memanfaatkan fasilitas tax allowances. Oleh karena itu, penelitian ini bertujuan untuk menganalisis implementasi kebijakan fasilitas tax allowances dalam menarik investasi pada industri kapal dan perahu dengan KBLI 30111. Analisis dilakukan dengan menggunakan model Grindle (1980) atas desain kebijakan dan konteks implementasi insentif tax allowances. Strategi penelitian yang digunakan adalah studi literatur dan case study. Data yang digunakan adalah data sekunder dari hasil studi literatur dan data primer dari kegiatan wawancara. Hasil penelitian menemukan bahwa masih terdapat sejumlah isu dalam implementasi kebijakan tax allowances di industri kapal dan perahu. Secara khusus, penyebab tidak adanya pelaku usaha di industri kapal dan perahu yang memanfaatkan fasilitas tax allowances adalah karena aspek fundamental yang belum baik menyebabkan insentif pajak tax allowances menjadi tidak menarik, manfaat yang diterima pelaku usaha industri kapal dan perahu tidak signifikan, sosialisasi yang belum optimal, dan insentif pajak bukan merupakan faktor yang utama dalam keputusan wajib pajak melakukan perluasan usaha. Since 2007, there are no ship and boat industry business actors that have utilized the tax allowances facility. Therefore, this research aims to analyze the implementation of the tax allowances facility in attracting investment in the ship and boat industry with business classification 30111. The analysis was carried out using the Grindle (1980) model for content of policy and context of implementation of the tax allowances incentives. The research strategy used is literature study and case study. The data used is secondary data from literature studies and primary data from interviews. The research found that there are still a number of issues in implementing the tax allowances policy in the ship and board industry. Specifically, the reason there are no business actors in the ship and board industry who utilize the tax allowances facility is because the fundamental aspects are not yet good, the benefits received by shipyard industry business actors are not significant, socialization is not yet optimal, and tax incentives are not the main factor in taxpayers' decisions to expand their business.

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