Implementasi Pajak Pertambahan Nilai (Ppn) Pada Kaset, Cd Dan VCD Menurut Undang-Undang Nomor 18 Tahun 2000 Tentang PPN Dan PPnBM (Studi di Kantor Pajak Kota Malang)

Dini, Fidya (2009) Implementasi Pajak Pertambahan Nilai (Ppn) Pada Kaset, Cd Dan VCD Menurut Undang-Undang Nomor 18 Tahun 2000 Tentang PPN Dan PPnBM (Studi di Kantor Pajak Kota Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The expensive of original cassette, CD and VCD price in Indonesia make people reluctant to buy it, especially for intermediate class and lower; compare with the imitation that, of course, it has cheaper price. Above all, except it is burden by production fee, original product also is burden by tax for additional amount that furthermore would be abbreviated to PPN for about 10% (ten percents). Here, the writer interested to take this topic because by seeing the number of imitator in Indonesia, especially in cassette, CD and VCD. In fact, the imitator would not have the feeling of reluctant to imitate the sticker of LUNAS from PPN 10% on the cassette, CD and VCD. It absolutely very disturbs the copyrights of people who create that whether in musical industry or event movies. This study takes the problems: 1. how is the implementation of tax for additional amount (PPN) on cassette, CD and VCD based on 2000 Law No. 18 about PPN and PPnBM in society? 2. is there any obstacle for implementing PPN on cassette, CD and VCD based on 2000 Law No. 18 about PPN and PPnBM in society? The approach that is used in this study is juridical sociological approach, while data analysis method is descriptive qualitative. Population in this study is all parties related to this profession as the record producers that still active to produce in studied location and to do redemption on Sticker LUNAS from PPN 10%, and the official in Direktorat Jenderal Pajak Kanwil DJP Jawa Timur III Tax Service Department Malang, Merdeka Utara Street No. 3 Malang 65119. The implementation of Tax for Additional Amount on cassette, CD and VCD base on the 2000 Law No. 18 about PPN and PPnBM in society is active and the implementation have been implemented, but the effectiveness of Law maintenance on it is not maximal yet. Beside, the implementation of this tax in society by KPP Malang faces such obstacle. The obstacle in implementing this tax on cassette, CD, and VCD based on the Law is from twelve record industries listed in KPP Malang whether it is still active but not erased yet in master file of tax payer, or even moved record industries that is not changing the address yet that causes it cannot be known is this industry still active or not. Beside, legal record industries that their address listed in master file of tax payer. The other obstacle is that there is free market of cassette, CD and VCD itself and it absolutely gives the disadvantages to the owner of copyright because they will difficult to compete with the imitator because of the difference price. It is also common that naughty producers cooperate with the imitator to manipulate the tax. Based on the explanation above, it can be concluded that the writer recommended that it will good to press on the effectiveness of Law maintenance on Tax for Additional Amount for cassette, CD and VCD based on 2000 Law no. 18 about PPN and PPnBM in practice especially in society. It is because, according to the writer the law is good, remain the effectiveness and the maintenance. Beside, it also press on the effectiveness or maintenance on cassette, CD and VCD based on 2000 Law no. 18 about PPN and PPnBM in practice in society. It is also important to be seen on the effectiveness and maintenance of Intellectual Copyrights (HAKI) based on the 2002 Law no. 19 in practice in society. The purpose, of course, is to protect the owner of copyrights and wipe out the imitator in Indonesia.

Item Type: Thesis (Other)
Subjects: K Law > K Law (General)
Divisions: Faculty of Law > Department of Law
Depositing User: Anwar Jasin
Date Deposited: 20 Mar 2012 13:30
Last Modified: 20 Mar 2012 13:30
URI: http://eprints.umm.ac.id/id/eprint/653

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