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Abstrak :
Saat ini kebutuhan nitrogliserin di Indonesia yang besarnya ± 657,89 Ton/tahun, diperoleh dari luar negeri. Jumlahnya tidak besar, namun karena nitrogliserin merupakan bahan strategis, maka BPPIT Dephankam merasa perlu untuk memikirkan pengadaanya di dalam negeri. Nitrogliserin dapat dibuat dengan cara nitrasi gliserin dengan campuran asam nitrat dan asam sulfat, ketiga bahan-bahan tersebut, telah dapat dibuat di dalam negeri. Diharapkan nitrogliserin sebagai bahan baku peledak dapat dibuat di dalam negeri, dengan demikian dapat dihindarkan ketergantungan dari Iuar negeri. Hasil maksimum nitrogliserin yang diperoleh, ternyata didapat dari gliserin dengan campuran asam HNO3 dan H2SO4 (4 : 6). Faktor-faktor lain yang menentukan besarnya hasil adalah temperatur reaktor dan kecepatan aliran penambahan gliserin. Temperatur optimum adalah antara 25 - 30 °C sedangkan kecepatan aliran penambahan gliserin 0,45 mL/menit. Hasil pengujian sifat-sifat fisik maupun kimia dari nitrogliserin seperti kandungan Nitrogen, massa jenis, indeks bias, drop test, FT-IR, test penguapan, test pembakaran, menunjukkan bahwa nitrogliserin yang dihasilkan memenuhi spesifikasi bahan baku peledak. Dari hasil penelitian ini dapat disimpulkan bahwa bahan baku dalam negeri dapat digunakan untuk membuat nitrogliserin.

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The need for nitroglycerin in Indonesia, which is around 657,89 tons per year; is obtained. From abroad although it is only a small amount, nitroglycerin is a very strategic material, therefore it is necessary for BPPIT of the department of defense to start thinking for producing it in the country. Nitroglycerin can be made by nitration of glycerin with a mixture of nitric acid and sulphuric acid and those three materials, are available in Indonesia. It's hoped that nitroglycerin can be produced Indonesia, so that we don't always depend to other countries. The maximum result of glycerin. Was obtained when glycerin was mixed with a mixture of HNO3 and H2SO4 (4:6). The other factors that determine the end product are temperature in reactor and the flow of glycerin addition. The optimum temperature was 25 - 30 °C and the flow of glycerin addition was 0,45 mL/minute. The testing result of physical and chemical properties of nitroglycerin such as the nitrogen content, density, refractor index, the drop test, IR absorption, evaporation test, burning test, showed that the nitroglycerin we produced in our laboratory met the requirement as an explosive material. The conclusion of this research is that the local materials can be used to produce nitroglycerin.

Abstrak :
[Bidang pertahanan dan keamanan negara merupakan salah satu aspek yang diperhatikan oleh pemerintah Indonesia. Hal ini dapat dilihat dari upaya Pemerintah dengan memberikan insentif berupa pembebasan PPN atas penyerahan dan impor komponen atau bahan senjata dan amunisi dan juga atas penyerahan senjata dan amunisi. Diberikannya insentif ini diharapkan mampu memenuhi kebutuhan perlengkapan pertahanan dan keamanan khususnya senjata dan amunisi. Skripsi ini membahas mengenai insentif pembebasan PPN tersebut ditinjau dari manfaatnya bagi PT (Persero) PINDAD selaku pihak produsen yang dilibatkan untuk mencapai tujuan insentif tersebut dan eksternalitasnya di masyarakat (its costs to society). Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif. Hasil penelitian menemukan bahwa insentif pembebasan PPN ini tidak hanya menimbulkan potensi manfaat bagi PT (Persero) PINDAD tetapi juga menimbulkan costs bagi pihak produsen tersebut. ......The field of national defense and security is one aspect that is considered by the Indonesian government. It can be seen from the efforts of the Government by providing incentives in the form of VAT exemption on the transfer and import of components or materials of weapons and ammunition, and also on the transfer of weapons and ammunition. The granting of this incentive is expected to fulfill the needs of defense and security supplies, especially weapons and ammunition. This research discusses about the VAT exemption incentives in terms of benefits for PT (Persero) PINDAD as the producers involved to achieve the purposes of these incentives and externalities on society (its costs to society). This research is quantitative with descriptive design. The study found that this VAT exemption is not only poses a potential benefits for PT (Persero) PINDAD but also raises the costs.;The field of national defense and security is one aspect that is considered by the Indonesian government. It can be seen from the efforts of the Government by providing incentives in the form of VAT exemption on the transfer and import of components or materials of weapons and ammunition, and also on the transfer of weapons and ammunition. The granting of this incentive is expected to fulfill the needs of defense and security supplies, especially weapons and ammunition. This research discusses about the VAT exemption incentives in terms of benefits for PT (Persero) PINDAD as the producers involved to achieve the purposes of these incentives and externalities on society (its costs to society). This research is quantitative with descriptive design. The study found that this VAT exemption is not only poses a potential benefits for PT (Persero) PINDAD but also raises the costs.;The field of national defense and security is one aspect that is considered by the Indonesian government. It can be seen from the efforts of the Government by providing incentives in the form of VAT exemption on the transfer and import of components or materials of weapons and ammunition, and also on the transfer of weapons and ammunition. The granting of this incentive is expected to fulfill the needs of defense and security supplies, especially weapons and ammunition. This research discusses about the VAT exemption incentives in terms of benefits for PT (Persero) PINDAD as the producers involved to achieve the purposes of these incentives and externalities on society (its costs to society). This research is quantitative with descriptive design. The study found that this VAT exemption is not only poses a potential benefits for PT (Persero) PINDAD but also raises the costs., The field of national defense and security is one aspect that is considered by the Indonesian government. It can be seen from the efforts of the Government by providing incentives in the form of VAT exemption on the transfer and import of components or materials of weapons and ammunition, and also on the transfer of weapons and ammunition. The granting of this incentive is expected to fulfill the needs of defense and security supplies, especially weapons and ammunition. This research discusses about the VAT exemption incentives in terms of benefits for PT (Persero) PINDAD as the producers involved to achieve the purposes of these incentives and externalities on society (its costs to society). This research is quantitative with descriptive design. The study found that this VAT exemption is not only poses a potential benefits for PT (Persero) PINDAD but also raises the costs.]