Studi Kebijakan Fiskal Dalam Pengembangan Industri Komponen Kapal Di Indonesia

Haristianto, Iqbal S. (2014) Studi Kebijakan Fiskal Dalam Pengembangan Industri Komponen Kapal Di Indonesia. Undergraduate thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Industri komponen kapal di Indonesia belum berkembang, sehingga mempengaruhi
tingginya harga kapal yang dibangun pada galangan kapal di Indonesia. Untuk
mengembangkan industri komponen kapal di Indonesia dibutuhkan peran pemerintah dengan
mengeluarkan kebijakan fiskal. Tujuan tugas akhir ini adalah untuk melakukan studi tentang
kebijakan fiskal dalam pengembangan industri komponen kapal. Pertama, dilakukan
identifikasi kondisi industri komponen kapal di Indonesia pada saat ini. Pada tahun 2013
terdapat 69 industri komponen kapal dan ditemukan masih sedikitnya jenis variasi produk
komponen kapal yang mampu diproduksi oleh industri komponen kapal di Indonesia. Kedua,
diformulasikan kebijakan fiskal dengan mengadopsi kebijakan fiskal yang pernah diterapkan
pada industri kendaraan bermotor dan kemudian diimplementasikan pada industri komponen
kapal. Kebijakan fiskal tersebut adalah “Pengurangan Tarif Bea Masuk untuk Impor
Komponen Kapal dalam Keadaan Completely Knocked Down (CKD)”, “Penambahan Tarif
Bea Masuk untuk Impor Komponen Kapal dalam Keadaan Completely Built Up (CBU)”, dan
“Bea Masuk Ditanggung Pemerintah (BMDTP) atas Impor Fasilitas Produksi, Barang, dan
Bahan Guna Pembuatan Komponen Kapal di Indonesia”. Ketiga, dilakukan analisa implikasi
kebijakan fiskal yang telah dirumuskan dalam pengembangan industri komponen kapal di
Indonesia. Salah satu kebijakan fiskal yang telah dirumuskan, diperkirakan dapat memberikan
implikasi keringanan biaya pajak rata-rata senilai 19.96% bagi industri komponen kapal
ketika berinvestasi mendirikan perusahaan dan ketika perusahaan komponen kapal beroperasi
rata-rata mendapatkan keringanan biaya pajak senilai 23.84%. Pengurangan biaya pajak
tersebut diharapkan dapat menarik investor untuk mendirikan perusahaan komponen kapal di
Indonesia.

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Ship component industries in Indonesia was not developed. As a result, high price of
ships is incurred by shipyards in Indonesia. The development of ship component industries in
Indonesia needs a role of government by issueing a fiscal policies. The purpose of this final
project is to conduct a study on fiscal policies for development of ship component industries in
Indonesia. Firstly, identification of the existing condition of the ship component industries in
Indonesia was conducted. It was noted that in 2013 there were only 69 industries of ship
component in Indonesia. Secondly, the formulation of fiscal policies was performed by adoption
of fiscal policies that presently applied to the automotive industries and then adapted to be
implemented on the ship component industries. Those fiscal policies were "Reduction of Import
Duty Tax for Ship Components in The Condition of Completely Knocked Down(CKD)", "The
Addition of Import Duty Tax for Ship Components in The Condition of Completely Built Up
(CBU)", and "Import Duties Borne by Government (BMDTP) for The Import of Production
Facilities, Goods, and Materials to Make Ship Component in Indonesia". Thirdly, the analysis of
implications from fiscal policies that has been formulated for development of ship component
industries in Indonesia was performed. The proposed fiscal policies is predicted to have
implications of tax reduction of 19.96 % when the establishment of new component industry.
When the company is in operation, a tax reduction for the import of raw materials is about
23.84%. Reduction in tax expense is expected to attract investors to establish the ship component
industries in Indonesia.

Item Type:	Thesis (Undergraduate)
Additional Information:	RSKe 338.476 238 2 Har s
Uncontrolled Keywords:	Kebijakan Fiskal, Industri Komponen Kapal, Pajak, Bea Masuk, Investasi, Fiscal Policy, Ship Componen Industry, Tax, Impor Duties, Investment
Subjects:	V Naval Science > VM Naval architecture. Shipbuilding. Marine engineering
Divisions:	Faculty of Marine Technology (MARTECH) > Naval Architecture and Shipbuilding Engineering > 36201-(S1) Undergraduate Thesis
Depositing User:	Anis Wulandari
Date Deposited:	08 Sep 2017 06:24
Last Modified:	27 Dec 2017 04:23
URI:	http://repository.its.ac.id/id/eprint/48817

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