Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | computer recource (rdamedia) |
| Carrier Type | online resource (rdacarrier) |
| Physical Description | xv, 107 pages : illustration ; appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S-Pdf | 14-20-566215142 | TERSEDIA |
| No review available for this collection: 20472659 |
Abstract
ABSTRACT
Penelitian ini membahas mengenai evaluasi atas ketentuan pajak nail down yang diterapkan pada industri pertambangan mineral dan batubara di Indonesia. Tujuan penelitian adalah untuk mengevaluasi penerapan ketentuan pajak nail down pada sektor pertambangan dengan menggunakan dua asas pemungutan pajak yaitu asas certainty dan asas neutrality. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi lapangan dan studi literatur. Hasil penelitian menunjukkan bahwa ketentuan pajak nail down telah memenuhi asas certainty namun terdapat beberapa faktor yang dapat menghambat pemenuhan asas tersebut. Sedangkan, ketentuan pajak nail down tidak memenuhi asas neutrality karena mempengaruhi pengambilan keputusan yang dilakukan oleh investor.
ABSTRACT
This research focused on the evaluation of nail down tax system on the mining industry in Indonesia. The purpose of this research is to analyze the application of nail down tax system on the mining industry by using two principles of tax collection which are certainty and neutrality. This research used a qualitative approach with field research and literature data collection methods. The results showed that the nail down tax system has fulfilled the principle of certainty but there are several factors that can inhibit the fulfillment of these principles. However, the nail down tax system does not meet the principle of neutrality because it affects decision making by investors.
Penelitian ini membahas mengenai evaluasi atas ketentuan pajak nail down yang diterapkan pada industri pertambangan mineral dan batubara di Indonesia. Tujuan penelitian adalah untuk mengevaluasi penerapan ketentuan pajak nail down pada sektor pertambangan dengan menggunakan dua asas pemungutan pajak yaitu asas certainty dan asas neutrality. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi lapangan dan studi literatur. Hasil penelitian menunjukkan bahwa ketentuan pajak nail down telah memenuhi asas certainty namun terdapat beberapa faktor yang dapat menghambat pemenuhan asas tersebut. Sedangkan, ketentuan pajak nail down tidak memenuhi asas neutrality karena mempengaruhi pengambilan keputusan yang dilakukan oleh investor.
ABSTRACT
This research focused on the evaluation of nail down tax system on the mining industry in Indonesia. The purpose of this research is to analyze the application of nail down tax system on the mining industry by using two principles of tax collection which are certainty and neutrality. This research used a qualitative approach with field research and literature data collection methods. The results showed that the nail down tax system has fulfilled the principle of certainty but there are several factors that can inhibit the fulfillment of these principles. However, the nail down tax system does not meet the principle of neutrality because it affects decision making by investors.