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ABSTRAKSkripsi ini membahas kebijakan insentif Pajak Penghasilan untuk industri
petrokimia berbasis migas. Pembahasan ditujukan untuk menganalisis
pertimbangan pemerintah dalam menyediakan dua insentif PPh berupa Tax
Holiday dan Investment Allowance untuk industri petrokimia, kemampuan
kebijakan insentif PPh untuk mendorong investasi di sektor industri petrokimia,
dan manfaat yang dapat diperoleh guna meningkatkan daya saing industri
petrokimia nasional. Penelitian dilakukan dengan pendekatan kualitatif dengan
teknik pengumpulan data melalui studi lapangan dan studi literatur. Hasil
penelitian menunjukkan bahwa Tax Holiday diperuntukkan untuk industri
petrokimia hulu, sedangkan Investment Allowance diperuntukkan untuk industri
petrokimia hilir. Insentif PPh ini masih belum dapat mendorong investasi di sektor
industri petrokimia secara optimal karena berbagai macam hambatan. Namun,
pemberian insentif PPh ini diharapkan akan dapat meningkatkan daya saing
industri petrokimia nasional dengan adanya manfaat-manfaat yang terjadi.
ABSTRAKThis undergraduate study discusses about The Corporate Income Tax Incentive
Policy (PPh) granted to oil & gas-based petrochemical industry. This study
analyzes the government consideration in offering these two kinds of tax
incentives, Tax Holiday and Investment Allowance, for The Petrohemical
Industry, the implementation of these incentives to encourage investment in order
to increase the competitiveness of National Petrochemical Industry. This research
have been done by using a qualitative approach, with the techniques of data
collection through field and literature study. The results of the research indicated
that Tax Holiday Incentive mainly provided for the upstream industry, while
Investment Allowance Incentive is mainly given to the downstream industry. Both
PPh incentives still could not encouraged the increasing of investment in
petrochemical industry because some contraints are still exist. However, these
PPh incentives hopefully may increase the competitiveness of National
Petrochemical Industry by gaining some benefits from them., This undergraduate study discusses about The Corporate Income Tax Incentive
Policy (PPh) granted to oil & gas-based petrochemical industry. This study
analyzes the government consideration in offering these two kinds of tax
incentives, Tax Holiday and Investment Allowance, for The Petrohemical
Industry, the implementation of these incentives to encourage investment in order
to increase the competitiveness of National Petrochemical Industry. This research
have been done by using a qualitative approach, with the techniques of data
collection through field and literature study. The results of the research indicated
that Tax Holiday Incentive mainly provided for the upstream industry, while
Investment Allowance Incentive is mainly given to the downstream industry. Both
PPh incentives still could not encouraged the increasing of investment in
petrochemical industry because some contraints are still exist. However, these
PPh incentives hopefully may increase the competitiveness of National
Petrochemical Industry by gaining some benefits from them.]
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