IMPLIKASI KETIDAK SINKRONAN PERATURAN PEMERINTAH NOMOR 63 TAHUN 2003 DENGAN UNDANG-UNDANG NOMOR 44 TAHUN 2007 TERHADAP PENGENAAN PPN DAN PPnBM DI PULAU BATAM

DHARMAWATI, SRI AYU (2008) IMPLIKASI KETIDAK SINKRONAN PERATURAN PEMERINTAH NOMOR 63 TAHUN 2003 DENGAN UNDANG-UNDANG NOMOR 44 TAHUN 2007 TERHADAP PENGENAAN PPN DAN PPnBM DI PULAU BATAM. S1 thesis, UAJY.

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Abstract

Located Batam is in the internasional trade rail. The strategic located made Batam get special treat in taxtion especially in value added tax and luxurious goods sell tax. It begin from Batam as Pertamina Particular Oil place then the status change into Batam bonded zone. In 1980 Batam was bonded zone. This extraordinary treat made Batam was free of imposition of value added tax and luxurious goods sell tax for production of goods which is arranged on PP Nomor 63 Tahun 2003. /n 2007 Batam change the status into free trade zone which is arranged on UU Nomor 44 Tahun 2007 jo PP Nomor 46 Tahun 2007. The extraordinary off ree trade status is Batam which will befree of imposition of value added and luxurious goods sell tax, both for production of goods and consumption of goods. The research use normative methodology which it will be analyzed by qualitative. The conclusion of this research is in the performance, Batam is still imposed value added tax and luxurious goods sell tax for consumption of goods. Even though PP Nomor 63 Tahun 2003 is imposed until now, there is no bad effect for businessman. But it will deviate the principle of Lex Superior Derogate Legi Inferior . If free trade zone in Batam want to compete with the other countries that also have free trade zone, Indonesian government should be more professional when plan a regulation.

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