TA DIGITAL
Prosedur pembebasan PPN dan PPh atas impor pada kantor pelayanan pajak Pratama Semarang Barat
Tax is one of the source of revenue for a state. The kinds of taxes which is drawn for a citizen by the government are Value Added Tax, Tax On Sold Luxurious goods, Income Tax and Tax On Building and Land. In order to help the development of the county, the government gives the tax holiday facility such as Income Tax and Value Added Tax on import.
The aim of this research is, firstly, to describe the cause of Income Tax and Value Added Tax Holiday on Import, secondly, to know the mechanism of Income tax and Value Added Tax Holiday at Kantor Pelayanan Pajak Pratama Semarang Barat.The descriptive method is used in writing the project report.
Not all of the goods or services and income are taxed. Kantor Pelayanan Pajak Pratama Semarang Barat handle tax payers who want to request the tax holiday. In order to get a Recommendation Of Tax Free, the tax payers must meet some requirements.
Tax Holiday of Income Tax and Value Added Tax on import facility provided by the government, helps tax payer in developing their business especially for the new tax payers and those having investment.
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