Reconstruction of Value Added Tax Incentive Policy on Purchasing Vessels in Terms of The Principle of Ease of Administration in Developing the National Shipping Industry

Amisi, Iwan and Rosdiana, Haula (2020) Reconstruction of Value Added Tax Incentive Policy on Purchasing Vessels in Terms of The Principle of Ease of Administration in Developing the National Shipping Industry. In: ICAS-PGS 2019, October 30-31, 2019, Universitas Indonesia, Depok. Indonesia.

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Abstract

The VAT incentive policy on vessel purchases by the National Commercial Shipping Company has been amended several times from the original Government Borne VAT (DTP), VAT Exemption Certificate (SKB) and the latest being VAT is not collected (SKTD). This study uses a qualitative method aimed at reconstructing VAT incentive policies on vessel purchases by National Shipping and analyzing the implications of changing VAT administration policies for shipping industry players on vessel purchases based on the principle of ease of administration. The results showed that the change in the VAT incentive policy on the purchase of ships to VAT was not collected, in accordance with the neutral VAT characteristics. The results of the principle of ease of administration analysis show that the change in the implementation of the VAT incentive administration policy does not only burden national shipping companies but also the Government (Directorate General of Taxes).

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: vat incentives ship purchase neutral ease of administration
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 06 May 2021 09:45
Last Modified: 06 May 2021 09:45
URI: https://eprints.eudl.eu/id/eprint/3008

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