Analisis Penerapan Pengenaan Tarif Bea Materai pada PT Pelindo Multi Terminal

Abstract

In connection with the fact that the tax sector is the biggest source of revenue for the State, the types of the tax sector have begun to develop along with advances in technology and information, one of which is Stamp Duty. The aim of this research is to find out how the mechanism for implementing, calculating and paying stamp duty is with computerized system at PT Pelindo Multi Terminal and how much contribution that PT Pelindo Multi Terminal has been given through the stamp duty. Researcher used primary and secondary data through documentation, observation and interview methods. At the time of this research, PT Pelindo Multi Terminal was in the process of taking over the ports included in its cluster, which is the multipurpose terminal, due to a merger between Pelindo I-IV based on PP No. 101 of 2021. Therefore, the calculation of stamp duty in this study is not constant for every month because the company still continues to add ports (profit center). The results of the study show that the application of Stamp Duty with a Computerized System is considered more efficient and as Profit Centers increase, the contribution through Stamp Duty paid by PT Pelindo Multi Terminal increases, which affects state revenues that can be used to carry out government activities.