Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdacontent); Computer (rdadontent) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xii, 131 pages : illustration ; 28 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S55696 | 14-17-431639700 | TERSEDIA |
| No review available for this collection: 20386258 |
Abstract
Penelitian ini membahas implementasi kebijakan rekonsiliasi periodik terkait dengan PPh Migas yang dilakukan oleh instansi-instansi terkait pengelolaan PPh Migas, yaitu DJA, DJP, dan SKK Migas. Pertanyaan penelitian ini adalah bagaimana implementasi kebijakan rekonsiliasi PPh Migas sebagai upaya optimalisasi administrasi PPh Migas. Penelitian yang membahas mengenai pengelolaan PPh migas di Indonesia masih jarang ditemui. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini menunjukan bahwa dari segi kebijakan (policy) telah dirancang dengan cukup baik, namun dalam implementasinya tidak ada kebijakan prosedural mengenai pelaksanaan secara periodik yang dapat mewujudkan konsistensi tindakan dari para pelaksana kebijakan.
The focus of this study is the implementation of periodical reconciliation for oil and gas income tax policy. The purpose of this study is to understand how the Indonesia Government?s oil and gas income tax administration. Knowing this will allow stakeholders in oil and gas income tax to identify changes should be made to improve the tax administration. This research is qualitative descriptive interpretive. The data were collected by means of deep interview. The researcher suggests that there should be procedural policy to implement oil and gas income tax periodical reconciliation to achieve the consistency from the policy implementers to realize the policy goals.
The focus of this study is the implementation of periodical reconciliation for oil and gas income tax policy. The purpose of this study is to understand how the Indonesia Government?s oil and gas income tax administration. Knowing this will allow stakeholders in oil and gas income tax to identify changes should be made to improve the tax administration. This research is qualitative descriptive interpretive. The data were collected by means of deep interview. The researcher suggests that there should be procedural policy to implement oil and gas income tax periodical reconciliation to achieve the consistency from the policy implementers to realize the policy goals.