[ABSTRAK
Kekhawatiran para pelaku dunia usaha industri rotan terhadap penghapusan Pasal4A ayat (1) Undang-Undang Nomor 42 Tahun 2009, dikarenakan peraturanpengenaan Pajak Pertambahan Nilai atas rotan yang tidak jelas. Berdasarkanmasalah tersebut, maka membuka kembali permasalahan mengenai latar belakangpenetapan rotan sebagai Barang Kena Pajak Tertentu yang bersifat strategis.Penelitian dalam skripsi ini menggunakan penelitian kualitatif deskriptif dengantujuan untuk mengetahui secara mendalam mengenai latar belakang kebijakanPajak Pertambahan Nilai atas rotan ditetapkan sebagai Barang Kena PajakTertentu yang bersifat strategis, Implementasi kebijakan Pajak Pertambahan Nilaiatas rotan terhadap perkembangan industri rotan, serta kebijakan PajakPertambahan Nilai yang sebaiknya diterapkan untuk mendorong dunia usahakehutanan khususnya rotan di Indonesia. Berdasarkan penelitian yang sudahpeneliti lakukan, didapatkan hasil penelitian bahwa dalam penetapan rotan sebagaiBarang Kena Pajak Tertentu yang bersifat strategis dilihat dari berbagi sisi,diantaranya yaitu dilihat dari segi penambahan nilai pada rotan tersebut ataudilihat dari faktor ekonomi yang mendasari pemberian fasilitas Pajak PertambahanNilai dibebaskan, yaitu untuk mendorong perkembangan industri rotan diIndonesia serta meningkatkan daya saing industri rotan. Faktor penghambatimplementasi kebijakan tersebut yaitu, dari faktor komunikasi sehinggakekhawatiran akan penghapusan Pasal 4A Undang-Undang Nomor 42 Tahun2009 muncul. Kesemuanya itu diakibatkan kurangnya sosialisasi perpajakan yangdilakukan oleh Direktorat Jenderal Pajak. Faktor lainnya yaitu masalahadministrasi dalam proses pengukuhan Wajib Pajak menjadi Pengusaha KenaPajak, yang didalamnya hanya semata-mata untuk mendapatkan fasilitas berupapembebasan PPN.

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ABSTRAK
Concerns actors rattan’s industrial business due the abolition of Article 4AParagraph (1) of Law Number 42 Year 2009, due to the obscurity of theimposition of value added tax. Based on that problem, it also a remainder for thebackground of determination that rattan is a considered as a certain strategictaxable goods. The research is using a descriptive qualitative approach in orderto have a depth understanding of the background that set rattan as a certainstrategic taxable goods, implementation of value added policy for rattan tostimulate rattan industry and also the value added tax policy that should beapplied to stimulate the forestry business especially for the rattan industry inIndonesia. Based on the research conducted, obtained results that rattandesignated as taxable goods certain strategic views from all sides, among whichin term of adding value to rattan or viewed from the economic factors underlyingthe provision of Value Added Tax released, that is to stimulate rattan industry inIndonesia and to increase competitiveness business rattan industry in Indonesia.For implementation inhibiting factors of that policy is about communication thatshould make concerns the elimination of Article 4A Paragraph (1) of Law Number42 Year 2009 came out. All of that problem due to lack of knowledge of businesstaxation actors rattan industry and the lack of socialization taxation undertakenby Directorate General of Taxation., Concerns actors rattan’s industrial business due the abolition of Article 4AParagraph (1) of Law Number 42 Year 2009, due to the obscurity of theimposition of value added tax. Based on that problem, it also a remainder for thebackground of determination that rattan is a considered as a certain strategictaxable goods. The research is using a descriptive qualitative approach in orderto have a depth understanding of the background that set rattan as a certainstrategic taxable goods, implementation of value added policy for rattan tostimulate rattan industry and also the value added tax policy that should beapplied to stimulate the forestry business especially for the rattan industry inIndonesia. Based on the research conducted, obtained results that rattandesignated as taxable goods certain strategic views from all sides, among whichin term of adding value to rattan or viewed from the economic factors underlyingthe provision of Value Added Tax released, that is to stimulate rattan industry inIndonesia and to increase competitiveness business rattan industry in Indonesia.For implementation inhibiting factors of that policy is about communication thatshould make concerns the elimination of Article 4A Paragraph (1) of Law Number42 Year 2009 came out. All of that problem due to lack of knowledge of businesstaxation actors rattan industry and the lack of socialization taxation undertakenby Directorate General of Taxation.]