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ABSTRAK

Saat ini akses wisata ke Kepulauan Seribu masih dengan berbagai jenis kapal kecil yang didominasi kapal kayu dan fiber. Kapal jenis yacht yang berbahan dasar fiber menjadi pilihan bagi yang menginginkan kenyamanan dan bersifat pribadi. Pada skripsi ini, penulis menganalisis kelayakan investasi kapal yacht katamaran 20 pax dengan lambung pelat datar berbahan dasar baja sebagai pilihan baru untuk wisata penyebrangan dari Jakarta ke Kepulauan Seribu. Hasil analisis kelayakan investasi dinyatakan layak karena didapat Net Present Value > 0 dan Profitability Index > 1 dengan breakeven point pada 2.43 tahun beroperasi dan tingkat suku bunga peminjaman modal 10.5%.

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ABSTRACT

Currently access to the Kepulauan Seribu is still using various types of small ships which dominated by wooden and fiber ship. Yacht with fiber based hull is a choice for those who want privacy and convenience. In this project, author analyzed the investment feasibility of 20 pax catamaran yacht with steel based flat hull as a new option for leisure ferry from Jakarta to Kepulauan Seribu. The conclusion of the investment feasibility analysis is feasible, due to acquired Net Present Value >0 and Profitability Index >1 with breakeven point 2.43 years of operations and 10.5% capital loan interest rate.

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The Sydney Hobart Yacht Race is among the most demanding sailing competitions in the world. Unpredictable seas make the 628-nautical-mile course grueling under the best conditions, but the 1998 race proved to be the most perilous to date when a sudden and violent storm struck. Winds gusted over 100 mph and monstrous 80-foot waves towered over boat masts. Six sailors perished and another 55 were saved in what became the largest search and rescue operation in Australia's history. In the face of turmoil and tragedy, a crew of "amateur" sailors piloted their tiny vessel, the AFR Midnight Rambler, not only to the finish but to overall victory. While bigger, better-equipped yachts attempted to maneuver around the storm, Ed Psaltis and his crew made the daring decision to head directly into its path. Their triumph-perhaps even their survival-owes itself to an extraordinary level of teamwork: an alchemy of cooperation, trust, planning, and execution. Into the Storm chronicles their nearly four-day ordeal and draws parallels to the world of business, revealing 10 critical strategies for teamwork at the edge. Illustrated with examples from the story and compelling case studies, the book sheds light on what teams need to do to succeed in tough times. Finally, Into the Storm provides resources and tools to support teams as they navigate the chaotic seas of business today.;

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ABSTRAK Penelitian ini membahas mengenai Kebijakan Pajak Penjualan Barang Mewah atas yacht berdasarkan PMK Nomor 35 Tahun 2017 yang menjelaskan yacht dikenai pajak penjualan atas barang mewah sebesar 75%, dimana dalam penelitian ini menjelaskan mengenai evaluasi kebijakan pajak penjualan barang mewah atas yacht ditinjau dari kriteria efektivitas, efisiensi, perataan, kecukupan, responsivitas, dan ketepatan serta penelitian ini juga membahas mengenai alternatif kebijakan pajak penjualan barang mewah yacht untuk industri wisata bahari Indonesia. Penelitian ini menggunakan metode penelitian pendekatan post-positivist dengan teknik analisis data kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi kepustakaan dan studi lapangan. Hasil penelitian ini menjelaskan bahwa pengenaan pajak penjualan barang mewah atas yacht menurut kriteria efektivitas, efisiensi, perataan, dan ketepatan telah terpenuhi walaupun ada kendala terkait pendefinisian yacht yang dapat mempengaruhi terpenuhinya kriteria tersebut. Dalam hasil penelitian ini terdapat dua opsi alternatif kebijakan pajak penjualan barang mewah yang dapat dilakukan untuk industri bahari indonesia yaitu penurunan tarif pajak penjualan barang mewah atau penghapusan tarif pajak penjualan barang mewah. Opsi kebijakan penurunan tarif PPnBM atas yacht yacht dapat dipertimbangkan untuk dilakukan karena tidak menyalahi tujuan PPnBM, sebaliknya penghapusan tarif PPnBM atas yacht akan menyalahi tujuan PPnBM tetapi pendapatan yang didapat dari penghapusan PPnBM yacht akan 50x lebih banyak dan dapat pemerintah harus merumuskan peraturan yang tepat agar fasilitas tersebut tidak dipakai oleh pihak lain yang tidak bersangkutan.

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ABSTRACT This research discuss about luxury goods tax on yacht based on Finance Ministry Regulation number 35 year 2017 in which this research explains about evaluation of Luxury Goods Tax on Yacht based on effectiveness, efficiency, equity, adequacy, responsiveness, and approriateness criteria and this research also discusses alternative policy for luxury goods tax on yacht for Indonesia marine tourism industry. This research used post-positivist approach with qualitative analysis technique. Collection of data techniques used in this research are library research and field research. The results of this research explain that the luxury goods tax on yacht according to effectiveness, efficiency, equity, and appropriateness has been achieved even though there are an obstacle related to defining yacht that can affect the achievement of these criteria. Furthermore, there are two alternative options for luxury goods tax on yacht policy that can be done for the Indonesian marine tourism industry, namely the reduction of luxury goods sales tax rates on yacht or the exemption of luxury goods tax rates on yacht. The reduction of luxury goods sales tax rates for yacht can be done for purposes that do not violate the objectives of PPnBM, on the contrary the exemption of luxury goodstax rates tariffs on yacht will violate the objectives of PPnBM however the budget that can be obtained from luxury goods sales tax of yacht will be 50x more and the government must formulate appropriate regulations so that the facility is not used by other parties who are not concerned.