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This aricle elaborates on tax incentive for research and development area. In recent government policy of the Republic Indonesia has governed under the Government Regulation number 35 year 2007. The author deems that the regulation has some fundamentals weakness. The policy toward tax incentive commonly should make corporation can save in huge amount. That aspect is also contained disadvantage to be abused. Hence abuse through duty free privilege could happen like on imported goods selling which is imported by that privieledge abuse in domestic market. Under the author sights then government ought to launch any exclusive policy for certain company that has significant program to conducting research and development. Then the author advises to protect that policy also must be secured by worthy system of incentive's application will be approved to the right one only. Kata kunci: hukum bisnis, perpajakan, kepabeanan, penyalahgunaan.

PROSPEK PENERAPAN PP NO. 35 TAHUN 2007 SEBAGAI PENGATURAN INSENTIF PERPAJAKAN UNTUK MENDORONG PENINGKATAN R&D