[ABSTRAK
Selama ini para importir hanya melaporkan kewajiban pajak seharga cetakkopi film sebagai Nilai Pabean. Pada saat DBC melakukan audit terhadapbeberapa perusahaan importir film, ditemukan bahwa importir tersebut memilikiutang pajak terhadap royalti atas pembayaran ke luar negeri kepada produsen filmdi luar negeri. Utang pajak tersebut timbul karena terdapat perbedaan persepsimengenai pengenaan pajak terhadap royalti yang dibayarkan oleh importir filmkepada produsen film di luar negeri. Permasalahan yang dibahas dalam tesis iniadalah apa yang menjadi latar belakang dibuatnya Peraturan Menteri KeuanganNomor 102/PMK.011/2011 mengenai pajak film cerita impor dan bagaimanapengenaan pajak pertambahan nilai film cerita impor sebelum dan sesudahberlakunya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011. Penelitianini menggunakan metode penelitian normatif dengan sifat penelitian deskriptifanalitis, data yang digunakan adalah data sekunder terdiri dari bahan primer,bahan sekunder dan bahan tertier. Pengumpulan data dilakukan dengan studikepustakaan dan wawancara, analisis data secara kualitatif. Latar belakangdikeluarkannya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011disebabkan adanya perbedaan persepsi mengenai pengenaan pajak terhadaproyalti yang dibayarkan oleh para importir film kepada produsen film di luarnegeri. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 75/PMK.03/2010, yaitu penggunaan nilai lain sebagai dasarpengenaan pajak untuk penyerahan film cerita adalah dari perkiraan hasil rata-rataper judul film. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 102/PMK.011/2011 adalah berdasarkan nilai lain sebagai dasarpengenaan pajak yaitu sebesar Rp12.000.000 per copy Film Cerita Impor baikatas impor Film Cerita maupun Atas penyerahan Film Cerita Impor oleh Importirkepada Pengusaha Bioskop.

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ABSTRACT
During this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema, During this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema]