[Kabupaten Lamongan saat ini berstatus sebagai Kawasan Ekonomi Khusus KEK kawasan kemaritiman industri perkapalan. Penunjukkan tersebut didorong oleh faktor faktor yang mendukung perkembangan industri galangan kapal di Kabupaten Lamongan. Skripsi ini akan berfokus kepada kebijakan pajak yang berlaku pada industri galangan kapal khususnya di Kabupaten Lamongan dan akan melakukan analisis apakah kebijakan pajak yang ada telah mendukung industri galangan kapal di Kabupaten Lamongan sesuai dengan perspektif Quintuple Helix. Penelitian ini dilakukan dengan pendekatan kualitatif dan metode kualitatif. Hasil dari penelitian ini adalah kebijakan pajak yang ada bukan menjadi satu satunya faktor untuk berkembangnya industri galangan kapal di Kabupaten Lamongan sesuai dengan prinsip pembangunan berkelanjutan namun terdapat faktor faktor lain di dalam perspektif Quintuple Helix yang berpengaruh dalam mengembangkan industri galangan kapal.

---

Lamongan current status is a Specific Economic Zone SEZ for maritime shipping industry. This status is driven by some factors which support the development of shipbuilding industry in Lamongan. This thesis will focus on tax incentives that are applied in the shipbuilding industry especially in Lamongan. This thesis will also analyze whether the existing policies have supported the shipbuilding industry in Lamongan according to Quintuple Helixs perspective. This research was conducted with a qualitative approach and method. The result is that the tax policies is not the only factor that make shipyard industry in Kabupaten Lamongan develop toward sustainable development principle but also other factors in Quintuple Helixs perspective influential in developing the shipbuilding industry.;Lamongan current status is a Specific Economic Zone SEZ for maritime shipping industry This status is driven by some factors which support the development of shipbuilding industry in Lamongan This thesis will focus on tax incentives that are applied in the shipbuilding industry especially in Lamongan This thesis will also analyze whether the existing policies have supported the shipbuilding industry in Lamongan according to Quintuple Helix rsquo s perspective This research was conducted with a qualitative approach and method The result is that the tax policies is not the only factor that make shipyard industry in Kabupaten Lamongan develop toward sustainable development principle but also other factors in Quintuple Helix rsquo s perspective influential in developing the shipbuilding industry , Lamongan current status is a Specific Economic Zone SEZ for maritime shipping industry This status is driven by some factors which support the development of shipbuilding industry in Lamongan This thesis will focus on tax incentives that are applied in the shipbuilding industry especially in Lamongan This thesis will also analyze whether the existing policies have supported the shipbuilding industry in Lamongan according to Quintuple Helix rsquo s perspective This research was conducted with a qualitative approach and method The result is that the tax policies is not the only factor that make shipyard industry in Kabupaten Lamongan develop toward sustainable development principle but also other factors in Quintuple Helix rsquo s perspective influential in developing the shipbuilding industry ]