Prosedur Memperoleh Fasilitas Penanaman Modal dalam Negeri oleh Badan Usaha dalam Wilayah Juridiski Badan Koordinasi Penanaman Modal Daerah Sumatera Utara

Abstract

 Based on Indonesian Domestic Investment Law, every business or firm which is going to invest its money in this country can apply for PMDN facilities. To obtain these facilities, the company must meet all the requirements, government has passed laws and regulations to make domestic investment more attractive by offering facilities, incentives, etc. This research is intended to examine how application of the laws can help an applicant of a domestic investment obtain his PMDN facilities smoothies and timely. Additionally, this study also analyzes what types of investment facilities are roles and functions of BKPMD-SU with regard to facilitating domestic investment in North Sumatera Province. For the purpose of this research, the methods used are analytical descriptive and normative legal approach. Primary and secondary data are used in this study. The population is all companies which have required domestic investment facilities in North Sumatera BKPMD jurisdiction (N=105). Simple random sampling technique is 20. BKPMD-SU is also included as an additional sample thought is is not drawn through a random sampling procedure. The findings show that there are two types of domestic investment facilities of offered by BKPMD-SU viz government permit and financial facilities. Government permit has three stages namely, temporary permit, permanent permit, and realization permit. Financial facilities include exemption from import duties at the time of entry of basic equipment and supplies, exemption from corporation tax on profit and sales tax of luxurious goods. This research also finds some problems and barriers which, make the process of obtaining the facilities longer, complicated and sometime even costly. The barriers are found both at the central and regional level.