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Perbedaan Pengenaan Pajak Pertambahan Nilai atas Film Cerita Impor Berdasarkan Peraturan Menteri Keuangan Nomor 75/PMK.03/2010 dan Peraturan Menteri Keuangan Nomor 102/PMK.011/2011 = The difference in the imposition of value added tax upon Import feature Film based on the regulation of the Minister of finance Number 75/FMD. 03/2010 and the regulation of the Minister of finance Number 102/FMD. 011/2011 / Maria Anggrainy Hapsari

Maria Anggrainy Hapsari; Eka Sri Sunarti, supervisor; Aloysius Yanis Dhaniarto, examiner; P. Soelistyo, examiner ([Publisher not identified] , 2015)

 Abstrak

[ABSTRAK
Selama ini para importir hanya melaporkan kewajiban pajak seharga cetak
kopi film sebagai Nilai Pabean. Pada saat DBC melakukan audit terhadap
beberapa perusahaan importir film, ditemukan bahwa importir tersebut memiliki
utang pajak terhadap royalti atas pembayaran ke luar negeri kepada produsen film
di luar negeri. Utang pajak tersebut timbul karena terdapat perbedaan persepsi
mengenai pengenaan pajak terhadap royalti yang dibayarkan oleh importir film
kepada produsen film di luar negeri. Permasalahan yang dibahas dalam tesis ini
adalah apa yang menjadi latar belakang dibuatnya Peraturan Menteri Keuangan
Nomor 102/PMK.011/2011 mengenai pajak film cerita impor dan bagaimana
pengenaan pajak pertambahan nilai film cerita impor sebelum dan sesudah
berlakunya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011. Penelitian
ini menggunakan metode penelitian normatif dengan sifat penelitian deskriptif
analitis, data yang digunakan adalah data sekunder terdiri dari bahan primer,
bahan sekunder dan bahan tertier. Pengumpulan data dilakukan dengan studi
kepustakaan dan wawancara, analisis data secara kualitatif. Latar belakang
dikeluarkannya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011
disebabkan adanya perbedaan persepsi mengenai pengenaan pajak terhadap
royalti yang dibayarkan oleh para importir film kepada produsen film di luar
negeri. Pengenaan pajak pertambahan nilai berdasarkan Peraturan Menteri
Keuangan Nomor 75/PMK.03/2010, yaitu penggunaan nilai lain sebagai dasar
pengenaan pajak untuk penyerahan film cerita adalah dari perkiraan hasil rata-rata
per judul film. Pengenaan pajak pertambahan nilai berdasarkan Peraturan Menteri
Keuangan Nomor 102/PMK.011/2011 adalah berdasarkan nilai lain sebagai dasar
pengenaan pajak yaitu sebesar Rp12.000.000 per copy Film Cerita Impor baik
atas impor Film Cerita maupun Atas penyerahan Film Cerita Impor oleh Importir
kepada Pengusaha Bioskop.

ABSTRACT
During this time the importer only report tax obligations for print copies of
the film as the value of the customs. At the time of DBC audit against some movie
importer company, found that the importers have tax debts against royalties over
payments abroad to foreign film producers. The tax debt arises because there is a
difference of perception about the imposition of taxes against the royalties paid by the
importer of the film to the producers of the film abroad. The problems discussed in
this thesis is what becomes the background of establishing the regulation of the
Minister of finance Number 102/FMD. 011/2011 tax story film import and how the
imposition of value added tax of imported films before and after the enactment of the
regulation of the Minister of finance Number 102/FMD. 011/2011. This research uses
research methods with normative descriptive research analytical properties, the data
used are secondary data composed of primary materials, secondary materials and
materials tertier. Data collection is done with the study of librarianship and
interviews, qualitative data analysis. Background the issue of regulation of the
Minister of finance Number 102/FMD. 011/2011 due to a difference of perception
about the imposition of taxes against the royalties paid by the importer of the film to
the producers of the film abroad. The imposition of value added tax based on the
regulation of the Minister of finance Number 75/FMD. 03/2010, namely the use of
other values as the basis for the imposition of the tax for the delivery of the film's
story is the estimated average yield per movie title. The imposition of value added tax
based on the regulation of the Minister of finance Number 102/FMD. 011/2011 was
based on other values as the basis for the imposition of taxes that is amounting to Rp
12,000,000 per copy Import feature Film good Movie imports Top Stories as well as
Over the submission of Films Imported by the importer to entrepreneurs of cinema, During this time the importer only report tax obligations for print copies of
the film as the value of the customs. At the time of DBC audit against some movie
importer company, found that the importers have tax debts against royalties over
payments abroad to foreign film producers. The tax debt arises because there is a
difference of perception about the imposition of taxes against the royalties paid by the
importer of the film to the producers of the film abroad. The problems discussed in
this thesis is what becomes the background of establishing the regulation of the
Minister of finance Number 102/FMD. 011/2011 tax story film import and how the
imposition of value added tax of imported films before and after the enactment of the
regulation of the Minister of finance Number 102/FMD. 011/2011. This research uses
research methods with normative descriptive research analytical properties, the data
used are secondary data composed of primary materials, secondary materials and
materials tertier. Data collection is done with the study of librarianship and
interviews, qualitative data analysis. Background the issue of regulation of the
Minister of finance Number 102/FMD. 011/2011 due to a difference of perception
about the imposition of taxes against the royalties paid by the importer of the film to
the producers of the film abroad. The imposition of value added tax based on the
regulation of the Minister of finance Number 75/FMD. 03/2010, namely the use of
other values as the basis for the imposition of the tax for the delivery of the film's
story is the estimated average yield per movie title. The imposition of value added tax
based on the regulation of the Minister of finance Number 102/FMD. 011/2011 was
based on other values as the basis for the imposition of taxes that is amounting to Rp
12,000,000 per copy Import feature Film good Movie imports Top Stories as well as
Over the submission of Films Imported by the importer to entrepreneurs of cinema]

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 Metadata

No. Panggil : T43978
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2015
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xii, 133 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
T43978 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20414717