ANALISIS PENGARUH PERATURAN MENTERI KEUANGAN NOMOR 102/PMK.011/2011 DAN NOMOR 90/PMK.011/2011 TERHADAP KEGIATAN PERFILMAN DI INDONESIA
ABSTRACT: Taxation issues that
occur between the importer's film and the government about royalty tax rate and
the amount of import duties.The effect of application of PMK No.102/PMK.011/2011 and
PMK No.90/PMK.011/2011 for
import film business. The purpose
of this study to describe the impact of the implementation of the PMK. Increase
in the amount of taxes to be paid by importers of an impact on increasing the
cost of the film and also an increase in cinema ticket rates.
Keywords: Importer
film, Film imports,
Tax rate, PMK
No.102/PMK.011/2011 and PMK No.90/PMK.011/2011
Penulis: SELVIA ARDI
Kode Jurnal: jpakuntansidd130050
