Research Article
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
@INPROCEEDINGS{10.4108/eai.30-10-2019.2299414, author={Iwan Amisi and Haula Rosdiana}, title={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}, proceedings={Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia}, publisher={EAI}, proceedings_a={ICAS-PGS}, year={2020}, month={8}, keywords={vat incentives ship purchase neutral ease of administration}, doi={10.4108/eai.30-10-2019.2299414} }- Iwan Amisi
Haula Rosdiana
Year: 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
ICAS-PGS
EAI
DOI: 10.4108/eai.30-10-2019.2299414
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).