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, author

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