PROSPEK PENERAPAN PP NO. 35 TAHUN 2007 SEBAGAI PENGATURAN INSENTIF PERPAJAKAN UNTUK MENDORONG PENINGKATAN R&D

Brian Amy Prastyo

Abstract


Abstrak
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

Keywords


hukum bisnis, pelpajakan, kepabeanan, penyalahgunaan



DOI: http://dx.doi.org/10.21143/jhp.vol39.no2.206

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Copyright (c) 2009 Brian Amy Prastyo

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