[ABSTRAK Telah terjadi ketidaksamaan dalam penerapan fasilitas pembebasan PPN atasimpor suku cadang pesawat, dimana terdapat perbedaan antara peraturan danpelaksanaannya, terkait hal tersebut berimplikasi pada biaya kepatuhan PT. X.Tujuan penelitian ini untuk menjelaskan implikasi yang terjadi di PT.X terkaitimpor suku cadang pesawat terbang. Pendekatan penelitian menggunakan teknikkualitatif dengan tujuan deskriptif, teknik pengumpulan data berupa wawancaramendalam, observasi, dan literatur yang berasal dari artikel, buku, peraturan, dansumber lain, teknikanalisis data denganmenelaahhasilwawancaramendalam, dandata lain yang terkait. Hasil penelitian menyimpulkan terdapat perbedaanpenerapan antara peraturan terkait dengan pelaksanaannya dilapangan khususnyadi PT.X. Terkait upaya PT.X mendapatkan fasilitas pembebasan PPN atas imporsuku cadang pesawat terbang yang dilakukan, telah berimplikasi terkait biayakepatuhan pajak di PT.X, biaya kepatuhan pajak tersebut berupa biaya langsungberupa uang, biaya waktu, dan biaya psikologis. ABSTRACT There has been inequality has occurred in the application of the VAT exemptionon import of aircraft spareparts, where there is a difference between regulationand implementation, related to it, there has been implications for the cost ofcompliance X. Co. The purpose of this research to explain the implications thatoccur in related X. Co imported aircraft parts. The research approach usingqualitative techniques with descriptive purposes, data collection techniques suchas in-depth interviews, observation, and literature that comes from articles, books,rules, and other sources, data analysis techniques such as mean of in-depthinterview and another relevan data.The research concluded there is a differencebetween the application of the regulations relating to its implementation in thefield, especially in X. Co Related efforts X. Co get VAT exemption on import ofaircraft parts that do, have implications related to tax compliance costs in X. Co.,tax compliance costs in the form of direct money costs, time costs, andpsychological costs., There has been inequality has occurred in the application of the VAT exemptionon import of aircraft spareparts, where there is a difference between regulationand implementation, related to it, there has been implications for the cost ofcompliance X. Co. The purpose of this research to explain the implications thatoccur in related X. Co imported aircraft parts. The research approach usingqualitative techniques with descriptive purposes, data collection techniques suchas in-depth interviews, observation, and literature that comes from articles, books,rules, and other sources, data analysis techniques such as mean of in-depthinterview and another relevan data.The research concluded there is a differencebetween the application of the regulations relating to its implementation in thefield, especially in X. Co Related efforts X. Co get VAT exemption on import ofaircraft parts that do, have implications related to tax compliance costs in X. Co.,tax compliance costs in the form of direct money costs, time costs, andpsychological costs.] |