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

Abstract

AbstrakThis article elaborates on tax incentive for research and development area.In recent government policy of the Republic Indonesia has governed underthe Government Regulation number 35 year 2007. The author deems thatthat regulation has some fundamentals weakness. The policy toward taxincentive commonly should make corporation can save in huge amount. Thataspect is also contained disadvantage to be abused. Hence abuse throughduty free privilege could happen like on imported goods selling which isimported by that privilege abuse in domestic market. Under the author sightsthen government ought to launch any exclusive policy for certain companythat has significant program to conducting research and development. Thenthe author advises to protect that policy also must be secured by worthysystem of incentive's application will be approved to the right one only