Published: 2025-08-01
Manajemen Perpajakan: Analisis Perencanaan Pajak dalam Skema Build Operate Transfer (BOT) di Indonesia
DOI: 10.35870/jemsi.v11i4.4280
Abstract
Tax planning is a critical strategic component in managing infrastructure project finances, especially in Build Operate Transfer (BOT) schemes. BOT allows the private sector to build, operate, and transfer assets to the government after a certain period. This study aims to analyze tax planning strategies in BOT projects in Indonesia and compare BOT tax policies in several countries. Using literature review and content analysis, findings show that optimal use of incentives such as tax holidays and tax allowances can enhance project profitability. However, effectiveness is limited by bureaucratic and regulatory complexities. Comparative studies suggest the need for procedural simplification and policy reforms to enhance Indonesia’s competitiveness.
Keywords
Build Operate Transfer; Infrastructure Investment; Tax Holiday; Tax Incentives; Tax Planning
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 4 (2025)
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Section: Articles
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Published: 2025-08-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i4.4280
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Ari Permana, Universitas Negeri Jakarta
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta.
Fajar Wahyudi, Universitas Negeri Jakarta
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta.
Puji Wahono, Universitas Negeri Jakarta
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta.
Indra Pahala, Universitas Negeri Jakarta
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta.
Rieswandha Primasatya, Universitas Airlangga
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga.
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