rAnalisis kebijakan sistem penetapan harga dan pajak kayu bulat alam

Roundwood pricing and tax policy from natural forest has been a persistent issue. This is due to transferred price practice taking place among logs procedures and wood industry. Illegal logging and industry inefficiency which caused raound wood domestic proce has suffered undervaluation for years. There is no suficiently large domestic market for roundwood from which appropriate price citation for tax purpose can be based. Various approch for tax determmation has been subject of numerous studies. Most approach stemmed from market valuation either from log proces (domestic as well as international proces) or end product such as plywood price. This study is intended to find an approach and formula for log price as well as tax determination. The method is based on production costs of log and end product, log prices and end products. Other approach for tax determination were also reviewed. The result shows that from practical guidance m the short term the amount of tax (royalty) should fall between interval MIN {Potential royalty derived from border price of log, potential royalty derived from plywood product price} and MAX {Potential royalty derived from border price of log, potential royalty derived from plywood product price}. Using the interval, the present tax still lies under the minimum value. In the medium to long run, however, international market price (FOB) of logs should be used as reference for taxation in order the industry to be competitive.

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Judul Seri

null

No. Panggil

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Penerbit

: .,

Deskripsi Fisik

Juranal Sosial Ekonomi : Vol.4 No.1

Bahasa

Indonesia

ISBN/ISSN

1411-7215

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Perpustakaan R.I. Ardi Koesoema

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