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"Kepastian hukum pajak merupakan hal penting dalam upaya menjalankan hak dan kewajiban bagi PKP Ekspor Perikanan. Seperti yang diketahui juga bahwa ekspor perikanan merupakan sektor penting bagi perekonomian Indonesia sehingga keberlangsungan sektor perikanan harus menjadi perhatian penting bagi pemerintah Indonesia. Salah satu faktor yang mempengaruhi keberlangsungan sektor perikanan adalah kebijakan perpajakan yaitu kebijakanPajak Pertambahan Nilai (PPN) atas ekspor BKP Produk Perikanan. Dalam perpajakan terdapat produk perikanan yang merupakan BKP tertentu yang bersifat strategis. Dalam implementasi kebijakan PPN atas Ekspor BKP ProdukPerikanan pernah dianggap sebagai penyerahan atas BKP Produk Perikanan meskipun termasuk kedalam Ekspor BKP tertentu yang bersifat strategis tetap dianggap ekspor BKP yang dikenakan tarif 0% sehingga berpengaruh terhadap Pajak Masukan yang dapat dikreditkan yang nantinya akan berpengaruh terhadap arus kas PKP tersebut. Penelitian ini dilakukan untuk menganalisis terkait implementasi kebijakan PPN atas ekspor dan penyerahan BKP produk perikanan serta melihat kepastian kedua kebijakan tersebut. Penelitian ini dilakukan menggunakan pendekatan post positivis dan teknik pengumpulan data melalui wawancara mendalam. Hasil penelitian ini adalah kebijakan PPN 0% atas ekspor BKP Produk Perikanan memiliki efek domino yang memiliki dampak ekonomi yang signifikan baik bagi eksportir ataupun perekonomian Indonesia. Dalam hal birokrasi restitusi, untuk PKP yang melakukan ekspor BKP berwujud dapat mengajukan permohonan menjadi PKP berstatus risiko rendah dengan syarat memenuhi persyaratan sesuai dengan ketentuan yang ada. Selanjutnya, untuk kebijakan PPN atas penyerahan di dalam daerah pabean dianggap tidak sesuai dengan spirit pemberian fasilitas pembebasan PPN. Dikarenakan Pajaka Masukan atas PPN dibebaskan menjadi komponen tambahan biaya yang melekat di produk perikanan sehingga menambah harga jualproduk perikanan. Dilihat dari asas kepastian, sebenarnya baik dari kepastian hukum pajak materil dan hukum pajak formil telah memiliki kepastian. Namun terdapat perbedaan interpretasi definisi dari penyerahan dan ekspor yang memiliki pengenaan PPN yang berbeda. Meskipun ekspor BKP Strategis, namun untuk pengenaan PPN tetap tarif 0%.

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Certainty of tax law is an important thing in the effort to carry out the rights and obligations for Fishery Export VAT Enterprise. As it is well known that fishery exports are an important sector for the Indonesian economy, so the sustainability of the fisheries sector must be an important concern for the Indonesian government. One of the factors that affect the fisheries sector is the policy of Value Added Taxation (VAT) on Taxable Goods Export. In the taxation of fishery products which are certain strategic taxable goods. In the implementation of VAT on on Taxable Goods Export Fishery Products, it was once considered as on Taxable Goods for Fisheries Products even though it was included in certain strategic Taxable Goods Exports, it was still considered Taxable Goods exports which were subject to a 0% rate so that it affected the flow of creditable taxes which would later affect for industry cash flow. This study was conducted to analyze the implementation of the VAT policy Taxable Goods Export Fishery Products and to see the two policies. This research was conducted using an post positivist approach and data collection techniques through in-depth interviews. The results of this study are the 0% VAT policy on Taxable Goods Export Fishery Products has a domino effect that has a significant economic impact on both exporters and the Indonesian economy. In terms of working with restitution for VAT Enterprise, it seems that you can apply to become a VAT Enterprise provided that you meet the existing requirements. Furthermore, for the VAT policy on what is considered not in accordance with the spirit of providing facilities in VAT. This is because the input tax on VAT is exempted from being an additional component of costs attached to fishery products, thereby increasing the selling price of fishery products. Judging from certainty, in fact, both material tax law and formal tax law have certainty. However, there are different interpretations of the definition between submission and exports which have different VAT impositions. Despite the BKP's export strategy, the imposition of VAT remains at 0%"

"Large Scale Cooperation is a program of the Ministry of Cooperatives and SMEs to empower cooperatives to become a global cooperative, launched in 2010. At least, there are 33 cooperatives spread accross every province that is ready to be a large scale cooperative after 5 years. This study is to uncover some of the strategic position of cooperatives that have been proposed in the program in some provinces. Based on the mckinsey model, this study demonstrates the majority of the samples included in the strata “grow or let go” and “harvest”. Thus the choice of a strategy to expand is difference for each cooperative. However in general, we recommended that the propriate strategy to reach the large scale cooperative is to prioritize improvement of the internal environment.;Large Scale Cooperation is a program of the Ministry of Cooperatives and SMEs to empower cooperatives to become a global cooperative, launched in 2010. At least, there are 33 cooperatives spread accross every province that is ready to be a large scale cooperative after 5 years. This study is to uncover some of the strategic position of cooperatives that have been proposed in the program in some provinces. Based on the mckinsey model, this study demonstrates the majority of the samples included in the strata “grow or let go” and “harvest”. Thus the choice of a strategy to expand is difference for each cooperative. However in general, we recommended that the propriate strategy to reach the large scale cooperative is to prioritize improvement of the internal environment.;Large Scale Cooperation is a program of the Ministry of Cooperatives and SMEs to empower cooperatives to become a global cooperative, launched in 2010. At least, there are 33 cooperatives spread accross every province that is ready to be a large scale cooperative after 5 years. This study is to uncover some of the strategic position of cooperatives that have been proposed in the program in some provinces. Based on the mckinsey model, this study demonstrates the majority of the samples included in the strata “grow or let go” and “harvest”. Thus the choice of a strategy to expand is difference for each cooperative. However in general, we recommended that the propriate strategy to reach the large scale cooperative is to prioritize improvement of the internal environment.;Large Scale Cooperation is a program of the Ministry of Cooperatives and SMEs to empower cooperatives to become a global cooperative, launched in 2010. At least, there are 33 cooperatives spread accross every province that is ready to be a large scale cooperative after 5 years. This study is to uncover some of the strategic position of cooperatives that have been proposed in the program in some provinces. Based on the mckinsey model, this study demonstrates the majority of the samples included in the strata “grow or let go” and “harvest”. Thus the choice of a strategy to expand is difference for each cooperative. However in general, we recommended that the propriate strategy to reach the large scale cooperative is to prioritize improvement of the internal environment.;Large Scale Cooperation is a program of the Ministry of Cooperatives and SMEs to empower cooperatives to become a global cooperative, launched in 2010. At least, there are 33 cooperatives spread accross every province that is ready to be a large scale cooperative after 5 years. This study is to uncover some of the strategic position of cooperatives that have been proposed in the program in some provinces. Based on the mckinsey model, this study demonstrates the majority of the samples included in the strata “grow or let go” and “harvest”. Thus the choice of a strategy to expand is difference for each cooperative. However in general, we recommended that the propriate strategy to reach the large scale cooperative is to prioritize improvement of the internal environment."