Manajemen Perpajakan: Analisis Perencanaan Pajak dalam Skema Build Operate Transfer (BOT) di Indonesia
DOI:
https://doi.org/10.35870/jemsi.v11i4.4280Keywords:
Build Operate Transfer, Infrastructure Investment, Tax Holiday, Tax Incentives, Tax PlanningAbstract
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.
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