文章基本信息

标题：PROSPEK PENERAPAN PP NO. 35 TAHUN 2007 SEBAGAI PENGATURAN INSENTIF PERPAJAKAN UNTUK MENDORONG PENINGKATAN R&D
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作者：Brian Amy Prastyo
期刊名称：Jurnal Hukum & Pembangunan
印刷版ISSN：0125-9687
电子版ISSN：2503-1465
出版年度：2009
卷号：39
期号：2
DOI：10.21143/jhp.vol39.no2.206
语种：English
出版社：Badan Penerbit FHUI
摘要：This article elaborates on tax incentive for research and development area. In recent government policy of the Republic Indonesia has governed under the Government Regulation number 35 year 2007. The author deems that that regulation has some fundamentals weakness. The policy toward tax incentive commonly should make corporation can save in huge amount. That aspect is also contained disadvantage to be abused. Hence abuse through duty free privilege could happen like on imported goods selling which is imported by that privilege abuse in domestic market. Under the author sights then government ought to launch any exclusive policy for certain company that has significant program to conducting research and development. Then the author advises to protect that policy also must be secured by worthy system of incentive's application will be approved to the right one only.
关键词：hukum bisnis;pelpajakan;kepabeanan;penyalahgunaan