Ditemukan 3 dokumen yang sesuai dengan query
Simanjuntak, Glory Rumondang
"Tesis ini membahas mengenai pengaruh kebijakan bea keluar terhadap pembangunan fasilitas pemurnian, khususnya pengenaan bea keluar terhadap PT Freeport Indonesia. Berdasarkan hal tersebut, penulis membahas mengenai fungsi pengenaan bea dalam kegiatan ekspor impor di Indonesia, bea keluar sebagai instrumen hilirisasi tambang mineral khususnya pembangunan fasilitas pemurnian berdasarkan kebijakan fiskal dan asas kepastian hukum, serta penulis menganalisa dampak pengenaan bea keluar terhadap progres pembangunan fasilitas pemurnian PT Freeport Indonesia. Penelitian ini menggunakan pendekatan yuridis normatif. Hasil penelitian menjelaskan bahwa fungsi bea masuk dan bea kaluar merupakan fungsi regulerend diantaranya pemerintah berusaha melindungi industri dalam negeri dan sumber daya alam dalam negeri. Bea keluar merupakan disinsentif fiskal yang saat ini dapat menjadi insentif bagi pengusaha yang membangun fasilitas pemurnian, serta ketentuan terkait bea keluar telah sesuai dengan asas kepastian hukum. Kebijakan bea keluar tidak berpengaruh besar terhadap pembangunan fasilitas pemurnian. Sebaiknya dalam mewujudkan hilirisasi mineral pemerintah memberikan lebih banyak dukungan baik dalam hal insentif perpajakan maupun penyediaan fasilitas serta menyiapkan industri hilir dengan diimbangi dengan terus tegas dalam melaksanakan kebijakan dan sanksi yang telah ditetapkan berdasarkan ketentuan perundang-undangan.
This thesis discussed the effect of the export duty policy on the smelter establishment, specifically the imposition of export duties on PT Freeport Indonesia. Based on this, the author examined the purpose of imposing duties on exportation and importation in Indonesia, examined the export duty as an instrument of downstreaming the mineral industry based on fiscal policy and the principle of legal certainty, especially of the establishment of smelters, and analyzed the impact of imposing export duties on the development of PT Freeport Indonesia's smelter. This research used a normative juridical approach. The results of the study stated that the function of import duty and export duty is a regulatory function, as well as the government’s attempts in protecting domestic industries and natural resources. Export duty, which were originally a fiscal disincentive, can now become an incentive for entrepreneurs who build smelters, and the laws on export duty are ascertained to be in accordance with the principle of legal certainty. The export duty policy does not have a major impact on the establishment of PT Freeport Indonesia's smelters. In establishing the downstreaming of mineral industry, the government should give more support, by providing both tax incentives and supporting facilities, prepare the downstream industry, and at the same time firmly implement policies and sanctions that had been established under the provisions of law."
Jakarta: Fakultas Hukum Universitas Indonesia, 2021
T-pdf
UI - Tesis Membership Universitas Indonesia Library
Lidia Rina Dyahtaryani
"Export Credit represent one of alternative financings used for procuring goods/service in around Dephan/TNI. Basically, export credit loan represent a loan prepared by exporter states to the concerned state export and also for fulfilling good needs for importer state. Said loan represents the credit granted to importer state for settling good procurement bought from the exporter company of the concerned credit provider state and therefore it cannot be used feely.
The requirements of export credit during this time refer to the rules issued by states joined in OECD called OECD guidelines. In said rules it is mentioned that export credit loan is not purposed for military and agriculture needs. But factually export credit loan is still one of the important financings for goods/service procurement in around Dephan/TNI.
In this thesis, it was conducted legal analysis on export credit agreement in line with the existence of standard requirements stipulated in OECD Guidelines and legal analysis of goods/service procurement export credit agreement in around Dephan/TNI."
Depok: Fakultas Hukum Universitas Indonesia, 2007
T19598
UI - Tesis Membership Universitas Indonesia Library
Universitas Indonesia, 1995
S23012
UI - Skripsi Membership Universitas Indonesia Library