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