[
ABSTRAKTelah terjadi ketidaksamaan dalam penerapan fasilitas pembebasan PPN atas
impor suku cadang pesawat, dimana terdapat perbedaan antara peraturan dan
pelaksanaannya, terkait hal tersebut berimplikasi pada biaya kepatuhan PT. X.
Tujuan penelitian ini untuk menjelaskan implikasi yang terjadi di PT.X terkait
impor suku cadang pesawat terbang. Pendekatan penelitian menggunakan teknik
kualitatif dengan tujuan deskriptif, teknik pengumpulan data berupa wawancara
mendalam, observasi, dan literatur yang berasal dari artikel, buku, peraturan, dan
sumber lain, teknikanalisis data denganmenelaahhasilwawancaramendalam, dan
data lain yang terkait. Hasil penelitian menyimpulkan terdapat perbedaan
penerapan antara peraturan terkait dengan pelaksanaannya dilapangan khususnya
di PT.X. Terkait upaya PT.X mendapatkan fasilitas pembebasan PPN atas impor
suku cadang pesawat terbang yang dilakukan, telah berimplikasi terkait biaya
kepatuhan pajak di PT.X, biaya kepatuhan pajak tersebut berupa biaya langsung
berupa uang, biaya waktu, dan biaya psikologis.
ABSTRACTThere has been inequality has occurred in the application of the VAT exemption
on import of aircraft spareparts, where there is a difference between regulation
and implementation, related to it, there has been implications for the cost of
compliance X. Co. The purpose of this research to explain the implications that
occur in related X. Co imported aircraft parts. The research approach using
qualitative techniques with descriptive purposes, data collection techniques such
as in-depth interviews, observation, and literature that comes from articles, books,
rules, and other sources, data analysis techniques such as mean of in-depth
interview and another relevan data.The research concluded there is a difference
between the application of the regulations relating to its implementation in the
field, especially in X. Co Related efforts X. Co get VAT exemption on import of
aircraft parts that do, have implications related to tax compliance costs in X. Co.,
tax compliance costs in the form of direct money costs, time costs, and
psychological costs., There has been inequality has occurred in the application of the VAT exemption
on import of aircraft spareparts, where there is a difference between regulation
and implementation, related to it, there has been implications for the cost of
compliance X. Co. The purpose of this research to explain the implications that
occur in related X. Co imported aircraft parts. The research approach using
qualitative techniques with descriptive purposes, data collection techniques such
as in-depth interviews, observation, and literature that comes from articles, books,
rules, and other sources, data analysis techniques such as mean of in-depth
interview and another relevan data.The research concluded there is a difference
between the application of the regulations relating to its implementation in the
field, especially in X. Co Related efforts X. Co get VAT exemption on import of
aircraft parts that do, have implications related to tax compliance costs in X. Co.,
tax compliance costs in the form of direct money costs, time costs, and
psychological costs.]
S54996-Manggala Mahardhika.pdf :: Unduh