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Analisis meknisme cost recovery dan aspek perpajakan industri migas pada BUT EM
This report analyzes a system of cost recovery in the form of cooperation on oil and gas industry adopted by Indonesia, namely production sharing contract. Furthermore, this report also shows how the components of cost recovery can affect government revenue and contractors. However, cost recovery mechanism is felt not maximized both in terms of regulation and implementation. In terms of taxation, the system provides attractive incentives for the contractor. PPN and PPnBM which was charged to the contractor will be returned through a concept of VAT Reimbursement. In its implementation, collection mechanism and VAT reimbursement process has created several technical problems for BUT EM..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7196 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Taxation Petroleum industry Cost accounting Production sharing contract Cost recovery |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 69 p. : diagr., il. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |