Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xiii, 128 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 |
|---|---|---|
| S55321 | 14-17-834643409 | TERSEDIA |
| No review available for this collection: 20387050 |
Abstract
Penelitian yang membahas kebijakan fasilitas pajak bagi industri grafika masih relatif minim. Padahal industri grafika merupakan industri yang sangat strategis untuk mewujudkan kawasan Indonesia Print City. Dengan menggunakan pendekatan kualitatif, penelitian ini bertujuan untuk menganalisis evaluasi kebijakan bea masuk dan PDRI terhadap industri grafika ditinjau dari prinsip kepastian dan prinsip pertumbuhan ekonomi & efisiensi serta untuk menganalisis fasilitas pajak apa yang dibutuhkan bagi industri grafika. Hasil penelitian menyimpulkan bahwa terdapat ketidakjelasan justifikasi kebijakan bea masuk terhadap mesin cetak konvensional dan kebijakan bea masuk yang berlaku tidak memenuhi prinsip efisiensi. Fasilitas yang dibutuhkan bagi industri grafika adalah insentif bea masuk 0% dan subsidi bunga.
Research that discusses the policy of tax facilities for the graphic industry is limited. Whereas graphic industry is a very strategic industry to realize the Indonesia Print City region. By using qualitative approach, this research aims to analyze the evaluation of import duties and tax in term of imports towards graphic industry in terms of the certainty principle and economic growth and efficiency principle as well as to analyze the tax incentives needed for the graphic industry. The result shows that (1) the policy of import duties on graphic industry has not certain justification for conventional printing presses and the policy of import duties does not meet the principle of efficiency. (2) Incentive required for the graphic industry are zero-rate import duties and interest subsidy.
Research that discusses the policy of tax facilities for the graphic industry is limited. Whereas graphic industry is a very strategic industry to realize the Indonesia Print City region. By using qualitative approach, this research aims to analyze the evaluation of import duties and tax in term of imports towards graphic industry in terms of the certainty principle and economic growth and efficiency principle as well as to analyze the tax incentives needed for the graphic industry. The result shows that (1) the policy of import duties on graphic industry has not certain justification for conventional printing presses and the policy of import duties does not meet the principle of efficiency. (2) Incentive required for the graphic industry are zero-rate import duties and interest subsidy.