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"Indonesia goverment are created regulation in tax exemption for international organization, embassy, and diplomatic staff. These regulation are came along with rowth of international relation with other nation. These exemption also implement in renting apartement unit. PT. X one of national apartment company for example, their value added taxes are being free. Facing the competition in the world of business added with government policy, which free value added tax, made the businessman to deal the undeductable credit tax. They have to reduce profit for it.Researcher chose this topic because he wishes to know the influence of tax exemption on apartment rent for diplomatic staff. The influence of tax exemption on apartments rent price. Or in tax exemption for other good or services. The research is use qualitative descriptive method and two ways of collecting data techniques.They are in depth interview and literature evaluation. Research conducting field observation to get the data, such as information and documentation. The information gets from the interview than compared with secondary data to have a validity data. In this writing of script problems to be lifted is: Why tax exemption is given in diplomatic staff apartment rent? Can tax exemption is given in another good and services sales? How is formula in tax credit for in rent price of PT.X?The tax exemption for serviced apartment for international organization, embassy, and diplomatic staff are base in reciprocity. Serviced apartment are consist from rent price and service charge. In service charge the price are included indirect prize, which are should not be exempted from tax. Implementation of this regulation is by realizing free tax document, which are base on recommendation of department of international affair or minister representatives. These conditions PT X have to depress price sell in marketing strategy. Exemption of value added taxes at transaction are creating undeductable tax credit. Considering the market, this cannot add to rent price. So it considers by decreasing the profit of apartment.Optimalization of tax exemption has to be well calculated by government as suggestion. Certainty about regulation arranging tax exemption and tax credit also observation for accomplishment of administrative obligation in making of tax invoices can optimalized the state revenue from value added tax in activity of apartment business."

"Skripsi ini menganalis perubahan batasan pembebasan Pajak Pertambahan Nilai yang sebelumnya diberlakukan sama untuk setiap daerah menjadi berbeda beda pada tiap daerah Penelitian ini dilakukan dengan pendekatan kualitatif dengan desain deskriptif Teknik pengumpulan data menggunakan wawancara mendalam dan studi literatur Hasil penelitian menunjukan bahwa selain perbedaan harga tanah dan harga bahan bangunan pada tiap daerah juga ada kenaikan harga rumah sehingga perlu dilakukan perubahan untuk mendorong ketersediaan perumahan sederhana Ditinjau dari asas netralitas perubahan batasan menjadi regionalisasi dapat mengakibatkan perbedaan penyerahan atas rumah yang dibebaskan PPN sehingga mengganggu netralitas kompetisi Dampak yang dihasilkan dari perubahan kebijakan batasan regionalisasi pembebasan PPN adalah meningkatnya penjualan yang dilakukan oleh pengembang dan terjadinya variasi harga penyerahan rumah sederhana yang dibebaskan PPN.

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The focus of this study is to analyze changes in Value Added Tax exemption previously imposed are the same for each area to be different in each region This research is qualitative descriptive interpretive The data were collected by deep interview and literature study The research indicated that beside there are differences land price and the cost of building material it also because house price increment in every region so that change needs to be done to encourage the availability of simple housing

The results showed that in addition to differences in land prices and the prices of building materials in each area that needs to be changed to encourage the availability of low income housing Judging from the principle of neutrality the change may result in restrictions being regionalized differences on home delivery VAT exempt so disturbing neutrality competition The resulting impact of the regionalization policy change VAT exemption limits are increased sales made by the developer and the variation of the price of a modest home delivery VAT exempt. "

"Sektor perikanan yang merupakan sektor strategis di Indonesia keberadaannya perlu didukung oleh pemerintah Indonesia melalui kebijakan pajak salah satunya kebijakan fasilitas pembebasan Pajak Pertambahan Nilai PPN atas hasil perikanan termasuk komoditas udang. Penelitian ini bertujuan untuk melihat keselarasan antara tujuan kebijakan dengan dampak yang dihasilkan berdasarkan teori implementasi kebijakan dan dikaitkan dengan konsep perpajakan yang relevan. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa terdapat ketidakselarasan antara tujuan kebijakan yang bertujuan untuk meringankan beban konsumen dengan dampak yang dihasilkan oleh kebijakan yang berdampak pada adanya beban tambahan yang dibebankan oleh industri atas pajak masukan yang tidak dapat dikreditkan kepada harga pokok penjualan yang berakibat pada peningkatan harga jual produk udang sehingga menimbulkan cascading effect yang berujung pada distorsi. Untuk menekan cascading effect, penulis menyarankan agar sebaiknya pihak industri memaksimalkan fasilitas pembebasan atas faktor masukan produksi.

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The existence of fishery sector which is the strategic sector in Indonesia need to be supported by the Indonesian government through tax policy which one of them is Value Added Tax VAT exemption policy on fishery product including shrimp commodity. This research aims to see the alignment between policy objectives with the impact generated by policies based on the theory of policy implementation and associated with the relevant taxation concept. This research uses qualitative approach. The results of this research indicate that there is a discrepancy between the policy objectives to relieve the consumer burden with the impact generated by the policy that affects the additional burden charged by the industry on the disallowed input tax to cost of goods sold which resulted in increasing of shrimp product prices that causing cascading effect that leads to distortion. To minimize the cascading effect, the authors suggest that the industry should maximize the use of VAT exemption on the production input factors."

"ABSTRACTPenelitian ini merupakan evaluasi terhadap kebijakan pembebasan Pajak Pertambahan Nilai atas impor mesin panel surya sebagai bentuk dorongan dari pemerintah demi perkembangan industri energi surya. Evaluasi kebijakan ini dilakukan dengan metode dan pendekatan kualitatif dengan dimensi waktu cross sectional. Manfaat penelitian ini adalah penelitian murni dengan teknik pengumpulan data kualitatif. Hasil penelitian ini menunjukkan bahkan kebijakan pembebasan Pajak Pertambahan Nilai atas impor mesin panel surya tidak menunjukkan efektivitas, responsivitas dan ketepatan yang sesuai dengan tujuan awal kebijakan tersebut. Peneliti menyarankan perlu adanya penelitian secara khusus dan mendalam pada sektor industri energi surya agar dapat memberikan kebijakan fasilitas yang sesuai dengan kebutuhan sektor tersebut.

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ABSTRACTThis study is an evaluation of the Value Added Tax exemption policy on the import of solar panel machinery as a form of support from the government for the development of the solar energy industry. This policy evaluation is done by qualitative method and qualitative approach with cross sectional time dimension. The benefits of this research are pure research with qualitative data collection techniques. The results of this study indicate that the Value Added Tax exemption policy on the import of solar panel machinery does not show effectiveness, responsiveness and accuracy in accordance with the policy 39 s initial objectives. Researcher suggest the need for special and in depth research on the solar energy industry sector in order to provide facility policies that suit the needs of the sector. "

"Penelitian tentang Implementasi Kebijakan Pengembangan Produksi Kendaraan Bermotor Roda Empat yang Hemat Energi dan Harga Terjangkau yang berada pada Peraturan Menteri Perindustrian NO 33 tahun 2013. Bertujuan untuk mengetahui dan mendeskripsikan impelemtasi kebijakan ini dari mulai sosialisasi sampai dengan pengawasan. Kebijakan dibentuk untuk meningkatkan kegiatan dan nilai tambah dalam bidang industri otomotif. Hal tersebut dilakukan dengan memberikan pembebasan pajak pada bahan baku yang di impor untuk program KBH2. Penelitian ini juga ditujukan untuk mengetahui kendala yang terjadi dalam proses implementasi kebijakan. Dengan pendekatan penelitian kualitatif dan metode pengumpulan data kualitatif peneliti dapat mendeskripsikan proses implementasi kebijakan. Selain itu peneliti juga menemukan kendala dalam implementasi kebijakan dari dalam pemerintahan sendiri yang membuat jalannya proses implementasi berjalan dengan tidak maksimal

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This research is about the Implementation of Development of cars production policy which saving energy and affordable inside of Peraturan Menteri Perindustrian Article 33 Year 2013.The purposes of this research are to know and describe the implementation of this policy from socialization until monitoring. This policy made for increase activity and value added in automotive industry. That thing did by giving tax-free to import raw materials to KBH2 program. Beside of that purpose, this research is for knowing problem which happens during policy implementation. With qualitative approach and qualitative data collecting method, researcher can describe the process of policy implementation.Moreover, researcher can find the problem of policy implementation from goverment side whom made the process of policy implementation didn’t maximum"

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Nilai kurs mata uang asing dan harga minyak dunia yang bersifat dinamis menyebabkan ketidakpastian kondisi pasar. Perusahaan yang mengandalkan barang impor dalam menjalankan kegiatan usahanya akan sangat terasa dampaknya. Kebijakan pembebasan pemungutan Pajak Dalam Rangka Impor menjadi salah satu fasiltas pajak yang bisa digunakan untuk meminimalisir distorsi pasar. Kebijakan tersebut akan menimbulkan Cost & Benefit yang dirasakan oleh perusahaan terutama perusahaan minyak dan dari pemerintah itu sendiri sebagai pihak yang menerbitkan peraturan tersebut. Secara Cost, Compliance cost menjadi konsep utama dalam mengetahui biaya apa saja yang harus ditanggung oleh sebuah perusahaan. Dimensi dari compliance cost adalah Fiscal Cost/Direct Money Cost, Time Cost, dan Psychological Cost. Sedangkan untuk melihat Benefit tingkat produktifitas akan sangat terlihat manfaat dari pemanfaatan kebijakan pembebasan pemungutan Pajak Dalam Rangka Impor dari perspektif supply-side tax policy. Maka dari itu tujuan  Penelitian adalah untuk menggambarkan Cost & Benefit benefit tersebut baik dari sisi wajib pajak dan pemerintah. Instrumen penelitan ini menggunakan paradigma Post-Positivism dan pendekatan kuantitatif dengan mengumpulkan data melalui wawancara terhadap unit analisis dan pihak yang berkompeten dibidang perpajakan. Hasil penelitian menunjukkan bahwa manfaat dari adanya pembebesan pemungutan Pajak Dalam Rangka Impor pada perusahaan sangat signifikan. Mengingat kebijakan dari pembebasan pemunguntan PDRI ini juga sejalan dengan kaidah Pro-Corporate Cash Flow Tax. Dengan pengukuran biaya yang harus dikeluarkan dari 3 dimensi compliance cost yaitu  Fiscal Cost/Direct Money Cost, Time Cost, dan Psychological Cost tidak seberapa jika dibandingkan dengan manfaat yang akan dirasakan bagi wajib pajak dan juga pemerintah yang dapat meminimalisir Tax Expenditure. Sehingga tidak hanya pihak perusahaan saja yang dapat merasakan manfaatnya. Selain Tax Expenditure, potensi opportunity cost  juga dapat dihindarkan mengingat biaya dalam melakukan impor tidak hanya sebatas pembayaran Pajaknya saja dan dalam menjalankan usaha kegiatan investasi perusahaan memerlukan cadangan kas yang cukup besar.

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The dynamic foreign exchange rates and world oil prices cause uncertainty in market conditions. Companies that rely on imported goods in carrying out their business activities will feel the impact. The tax exemption policy in the framework of import is one of the tax facilities that can be used to minimize market distortion. The policy will lead to Cost & Benefit felt by companies, especially oil companies and from the government itself as the party that issued the regulation. In Cost, Compliance cost becomes the main concept in knowing what costs must be borne by a company. The dimensions of compliance costs are Fiscal Cost / Direct Money Cost, Time Cost, and Psychological Cost. Meanwhile, to see the benefits of productivity levels, it will be very apparent the benefits of utilizing the tax exemption policy in the framework of import from the perspective of supply-side tax policy. Therefore the purpose of this research is to describe the Cost & Benefit benefits both in terms of taxpayers and the government. This research instrument uses the Post-Positivism paradigm and a quantitative approach by collecting data through interviews with the analysis unit and those competent in the taxation field. The results showed that the benefits of the exemption from tax collection in the framework of imports at the company are very significant. Considering the policy of exemption from collecting PDRI is also in line with the rules of Pro-Corporate Cash Flow Tax. By measuring the costs that must be removed from the 3 dimensions of compliance costs, namely Fiscal Cost / Direct Money Cost, Time Cost, and Psychological Cost are nothing compared to the benefits that will be felt for taxpayers and also the government that can minimize Tax Expenditure. So that not only the company can feel the benefits. In addition to Tax Expenditure, the potential opportunity cost can also be avoided considering the cost of importing is not only limited to tax payments and in carrying out business investment activities the company requires substantial cash reserves.

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"Penelitian ini membahas Evaluasi Kebijakan Fasilitas Pembebasan Pajak Pertambahan Nilai Atas Buku Pelajaran Umum yang diamanahkan dalam Peraturan Menteri Keuangan Nomor 122/PMK.011/2013. Alasan dibuatnya peraturan ini karena harga buku yang masih tinggi. Evaluasi akan ditinjau dari melalui empat prinsip kebijakan pajak yang baik yaitu kepastian, kenyamanan, netralitas dan kesesuaian sebagai penerimaan negara. Selain itu, penelitian ini juga membahas mengenai latar belakang suatu Barang Kena Pajak diberikan fasilitas, alasan pemilihan fasilitas pembebasan serta alternatif pemberian subsidi atas buku pelajaran umum. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif.Hasil penelitian menunjukkan bahwa alasan dipilihnya fasilitas pembebasan PPN atas buku pelajaran umum karena buku dinilai sebagai salah satu media dalam mencerdaskan bangsa dan sasaran pemberian fasilitas ini adalah konsumen. Jika dilihat dari prinsip tersebut, kebijakan ini masih dinilai kurang dari segi kepastian dan kenyamanan dalam penerapan peraturannya.

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The focus of this thesis is Evaluation For Value Added Tax Exemption Policy Facilities For Books within the mandated in the regulation of the Minister of Finance No. 122/PMK. 011/2013. This regulation was made because of the price of the books is still high. The evaluation will be reviewed through four of principles of good tax policy, i.e. certainty, convenience, neutrality and apporpiate government revenue. In addition, the research also discusses the background of a Taxable Goods provided with facilities, the reason for the exemption facility of text books, as well as an alternative to the granting of subsidies over the text book. This research is a descriptive research by using qualitative approach.

The result showed that reason book being the object exemption because the valued as one of the media in to educate nation and consumers is the target of this facility. This policy if seen from some of the principles of good tax policy this policy is still considered less in terms of rules certainty and convenience in the implementation of this policy."

"Kebijakan pembebasan Pajak Bumi dan Bangunan ini mengurangi potensi penerimaan DKI Jakarta dan disaat yang bersamaan realisasi penerimaan PBB-P2 tidak mencapai target pada dua tahun terakhir. Penelitian ini dilakukan untuk mendeskripsikan bagaimana proses formulasi kebijakan pembebasan PBB-P2 serta hal-hal apa saja yang melatarbelakangi kebijakan ini diciptakan. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan termasuk dalam penelitian cross sectional dengan teknik pengumpulan data berupa studi kepustakaan dan wawancara. Hasil peneilitian ini diketahui bahwa formulasi Pergub sudah melewati tahap-tahap sesuai Peraturan Gubernur Nomor 112 Tahun 2012. Kebijakan yang akan dikeluarkan telah melalui proses penelitian oleh Dinas Pelayaanan Pajak yang disesuaikan dengan konsep perpajakan hingga mencapai tahap disahkan oleh Gubernur.

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Rural and suburban property tax exemption policy reduces the revenue potential of Jakarta and at the same time realized Rural and suburban property tax does not reach the target in the last two years. This study was conducted to describe how the policy formulation process exemption of the Rural and suburban property tax and the things behind this policy was created.

This research was conducted using qualitative approach and included in the cross-sectional study with data collection in the form of literature studies and interviews.

This research outputs in mind that the formulation Pergub already passed stages according Governor Regulation Number 112 of 2012. Policies to be issued has been through a process of research by Tax State Agencies adapted to the concept of taxation up to stage approved by the Governor."