KAJIAN KEBIJAKAN PPN ATAS BAHAN BAKAR MINYAK UNTUK KAPAL TUJUAN INTERNASIONAL (STUDY ON VALUE ADDED TAX POLICY ON INTERNASIONAL BUNKER FUEL) | Zendy

I Nyoman Widia | Zendy

Open Access

KAJIAN KEBIJAKAN PPN ATAS BAHAN BAKAR MINYAK UNTUK KAPAL TUJUAN INTERNASIONAL (STUDY ON VALUE ADDED TAX POLICY ON INTERNASIONAL BUNKER FUEL)

Author(s) -

I Nyoman Widia

Publication year - 2015

Publication title -

kajian ekonomi dan keuangan

Language(s) - English

Resource type - Journals

eISSN - 2540-9999

pISSN - 1410-3249

DOI - 10.31685/kek.v14i4.69

Subject(s) - bunker , government (linguistics) , value added tax , incentive , value (mathematics) , business , economics , public economics , waste management , engineering , microeconomics , mathematics , coal , philosophy , linguistics , statistics

This study focus on value added tax policy on international bunker fuel. Current regulation in Indonesia describes that government has imposed value added tax 10% on bunker fuel. Qualitative Approach was used in this study. As a result, imposing value added tax on bunker fuel against the international best practice. According to Value Added Tax Law, Government of Indonesia may give an incentive on bunker fuel.

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