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DAFTAR ISI

HALAMAN JUDUL........................................................................................
HALAMAN PERNYATAAN ORISINALITAS .............................................
HALAMAN PENGESAHAN ..........................................................................
KATA PENGANTAR .....................................................................................
LEMBAR PERSETUJUAN PUBLIKASI KARYA ILMIAH ........................
ABSTRAK .......................................................................................................
DAFTAR ISI ....................................................................................................
DAFTAR TABEL ............................................................................................
DAFTAR GAMBAR .......................................................................................

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BAB 1 PENDAHULUAN ..............................................................................


1.1 Latar Belakang Masalah .........................................................................
1.2 Pokok Permasalahan ...............................................................................
1.3 Tujuan Penelitian ....................................................................................
1.4 Signifikansi Penelitian ............................................................................
1.4.1 Signifikansi Akademis ...................................................................
1.4.2 Signifikansi Praktis ........................................................................
1.5 Sistematika Penulisan .............................................................................

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BAB 2 KERANGKA TEORI ........................................................................


2.1 Tinjauan Pustaka .....................................................................................
2.2 Kerangka Teori .......................................................................................
2.2.1 Kebijakan Publik ..........................................................................
2.2.2 Analisis Kebijakan ........................................................................
2.2.3 Kebijakan Pajak ............................................................................
2.2.4 Fungsi Pajak .................................................................................
2.2.5 Pajak Pertambahan Nilai................................................................
2.2.5.1 Fasilitas Pajak Pertambahan Nilai .....................................
2.2.5.2 Legal Character ................................................................
2.3 Kerangka Pemikiran .................................................................................

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BAB 3 METODE PENELITIAN ..................................................................


3.1 Pendekatan Penelitian .............................................................................
3.2 Jenis Penelitian ........................................................................................
3.2.1 Jenis Penelitian Berdasarkan Tujuan Penelitian ...........................
3.2.2 Jenis Penelitian Berdasarkan Manfaat Penelitian .........................
3.2.3 Jenis Penelitian Berdasarkan Dimensi Waktu ..............................
3.2.4 Jenis Penelitian Berdasarkan Teknik Pengumpulan Data ............
3.3 Teknik Analisis Data ..............................................................................
3.4 Informan .................................................................................................
3.5 Proses Penelitian .....................................................................................
3.6 Site Penelitian .........................................................................................
3.7 Batasan Penelitian ...................................................................................
3.8 Keterbatasan Penelitian ..........................................................................

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BAB 4 GAMBARAN UMUM KPAJAK PERTAMBAHAN NILAI


ATAS IMPOR BARANG DI INDUSTRI HULU MINYAK
DAN GAS BUMI ...........................................................................
4.1 Gambaran Umum Industri Hulu Minyak dan Gas Bumi di Indonesia ...
4.1.1 Karakteristik Kegiatan Hulu Minyak dan Gas Bumi ....................
4.1.2 Klasifikasi Kontrak di Industri Hulu Minyak dan Gas Bumi .......
4.1.3 Production Sharing Contract di Indonesia ...................................
4.1.3.1 Latar Belakang Timbulnya Production Sharing
Contract. .......................................................................
4.1.3.2 Konsep Sistem Production Sharing Contract ...............
4.1.3.3 Prinsip-Prinsip Pokok Production Sharing Contract ...
4.1.3.4 Pola Bagi Hasil Production Sharing Contract di
Indonesia .......................................................................
4.1.4 Tahapan Kegiatan Hulu Minyak dan Gas Bumi ...........................
4.2 Dasar Hukum Kegiatan Hulu Minyak dan Gas Bumi di Indonesia .........
BAB 5 ANALISIS KEBIJAKAN TIDAK DIPUNGUT PAJAK
PERTAMBAHAN NILAI ATAS IMPOR BARANGUNTUK
KEGIATAN ELKSPLOITASI HULU MINYAK DAN GAS
BUMI .................................................................................................
5.1 Pemeriksaan Pajak atas Restitusi Pajak Pertambahan Nilai pada
Kantor Latar Belakang Kebijakan Tidak Dipungut Pajak
Pertambahan Nilai atas Impor Barang untuk Kegiatan Eksploitasi
Hulu Minyak dan Gas Bumi ................................................................
5.1.1 Dasar Pertimbangan Dalam Membuat Suatu Insentif Pajak .....
5.1.2 Perubahan Undang-Undang Nomor 8 Tahun 1971 Menjadi
Undang-Undang Nomor 22 Tahun 2001 ....................................
5.2 Permasalahan-Permasalahan dalam Implementasi Pemeriksaan atas
Restitusi Pajak Pertambahan Nilai .......................................................
5.2.1 Konten PMK 70/2013 .................................................................
5.2.2 Penyebab Tidak Bisa Diimplementasikan PMK 70/2013 ..........
5.2.3 Konsekuensi Tidak Bisa Diimplementasikannya
PMK 70/2013 ..............................................................................
5.2.4 Upaya Menyelesaikan Masalah di Industri Minyak dan Gas
Bumi............................................................................................

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BAB 6 SIMPULAN DAN SARAN .............................................................. 102


6.1 Simpulan .................................................................................................. 102
6.2 Saran ....................................................................................................... 103
DAFTAR PUSTAKA
DAFTAR RIWAYAT HIDUP
LAMPIRAN