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. ================================================================== 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 > Naval Architecture > (S1) Undergraduate Theses
Depositing User: Mrs Anis Wulandari
Date Deposited: 08 Sep 2017 06:24
Last Modified: 08 Sep 2017 06:24
URI: http://repository.its.ac.id/id/eprint/48817

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