Widia, I Nyoman
Badan kebijakan Fiskal

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KAJIAN KEBIJAKAN PPN ATAS BAHAN BAKAR MINYAK UNTUK KAPAL TUJUAN INTERNASIONAL (STUDY ON VALUE ADDED TAX POLICY ON INTERNASIONAL BUNKER FUEL) Widia, I Nyoman
Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 4 (2010)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v14i4.69

Abstract

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.