[ABSTRAKTesis ini membahas tentang aplikasi kebijakan pemberian insentif pajak dankepabeanan terhadap kegiatan penelitian dan pengembangan iptek yang dilakukanoleh badan usaha. Latar belakang masalah adalah bahwa perlu adanya dukunganpemerintah terhadap perkembangan penelitian dan pengembangan iptek di Indonesiayaitu melalui kebijakan yang dikeluarkan oleh pemerintah. Selain itu adanyapengaturan-pengaturan yang berbeda tentang pemberian insentif pajak dankepabeanan yang dibentuk oleh kementerian dan lembaga serta bagaimanakementerian dan lembaga melaksanakan kebijakan pemerintah tersebut.Kegunaan penelitian ini akan memberikan rekomendasi dalam mengaplikasikankebijakan pemerintah dalam hal pemberian insentif pajak dan kepabeanan terhadapkegiatan penelitian dan pengembangan iptek yang dilakukan oleh badan usaha.Penelitian yang dilakukan oleh penulis adalah penelitian hukum normatif.Hasil penelitian ini adalah mendorong pemerintah untuk memberikan kepastianhukum dalam pelaksanaan suatu kebijakan dan mencegah tumpang tindih levelpengaturan peraturan perundang-undangan sehingga memudahkan badan usaha untukmenggunakan fasilitas yang diatur dalam kebijakan ini, dengan demikian jugameningkatkan perkembangan iptek dalam negeri.

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ABSTRACTThis thesis discusses the application of tax policy and customs incentives for scienceand technology research and development activities conducted by enterprises. Thebackground of the problem is that the need for government support for thedevelopment of the research and development of science and technology in Indonesiais through the policies issued by the government. Besides the different arrangementson tax and customs incentives set up by ministries and agencies as well as how theministries and agencies implement government policy.The usefulness of this study will provide recommendations to apply governmentpolicy in terms of tax and customs incentives for science and technology research anddevelopment activities conducted by enterprises. Research conducted by the authorsis a normative legal research.Results of this study are encouraging the government to provide legal certainty in theimplementation of a policy and prevent overlapping levels of regulation of legislationmaking it easier for enterprises to use the facilities set out in this policy, thereby alsoincreasing the development of science and technology in the country, This thesis discusses the application of tax policy and customs incentives for scienceand technology research and development activities conducted by enterprises. Thebackground of the problem is that the need for government support for thedevelopment of the research and development of science and technology in Indonesiais through the policies issued by the government. Besides the different arrangementson tax and customs incentives set up by ministries and agencies as well as how theministries and agencies implement government policy.The usefulness of this study will provide recommendations to apply governmentpolicy in terms of tax and customs incentives for science and technology research anddevelopment activities conducted by enterprises. Research conducted by the authorsis a normative legal research.Results of this study are encouraging the government to provide legal certainty in theimplementation of a policy and prevent overlapping levels of regulation of legislationmaking it easier for enterprises to use the facilities set out in this policy, thereby alsoincreasing the development of science and technology in the country]