Artykuły w czasopismach na temat „Collector of Excise”
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Muslim, Hafizh Adam. "Time Series Analysis for Customs Revenue Prediction using Arima Model in Python". Journal of Information Technology and Its Utilization 5, nr 2 (28.12.2022): 47–55. http://dx.doi.org/10.56873/jitu.5.2.4927.
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The Directorate General of Customs and Excise (DJBC) serves as a revenue collector in the field of customs and excise. This revenue plays an essential role in supporting infrastructure development. Predictions are needed to plan a good State Revenue and Expenditure Budget (APBN). Predictions serve as a tool for revenue optimization and control. However, forecasting is problematic because unpredictable external factors also influence these receipts. A logical and accountable approach is needed to predict acceptance to overcome this problem. The prediction method used is Autoregressive Integrated Moving Average (ARIMA). According to the computations, the Root Mean Square Percentage Error (RMSPE) value is less than 10%, indicating that the ARIMA model estimation is excellent
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Muslim, Hafizh Adam. "NAIVE BAYES ALGORITHM IN HS CODE CLASSIFICATION FOR OPTIMIZING CUSTOMS REVENUE AND MITIGATION OF POTENTIAL RESTITUTION". Journal of Information Technology and Its Utilization 5, nr 1 (30.06.2022): 1–9. http://dx.doi.org/10.56873/jitu.5.1.4740.
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The Directorate General of Customs and Excise, as a government revenue collector, must maximise import duty receipts each year. One common issue is the return of unpaid import duty and/or administrative punishments in the form of fines based on the objection judgement document. The Tax Court could help you minimise your gross receipts at the Customs Office. Data mining techniques are intended to provide valuable information regarding the HS Code classification technique, which can assist customs agents in determining duties and/or customs values. This study makes use of data from the Notification of Import of Goods at Customs Regional Office XYZ from 2018 to 2020. The Cross-industry Standard Process for Data Mining (CRISP-DM) model is used in this study, and the Naive Bayes Algorithm in Rapidminer 9.10 is used for data classification. According to the model, the calculation accuracy is 99.97 percent, the classification error value is 0.03 percent, and the Kappa coefficient is 0.999..
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Kallarackal, Tomy. "An Insight Into the Value Added Tax System Detailing Its Origins, Impact, Provisions and Regulations With Reference to India". Ushus - Journal of Business Management 3, nr 1 (10.01.2004): 19–29. http://dx.doi.org/10.12725/ujbm.4.2.
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The Value Added Tax was first introduced in France in 1954. It was the resultant effort of France and members of the European Economic Community (E.E.C) during the 1950s aimed at the simplification of commodity taxes. Currently more than 130 nations in the world have adopted the VAT system. In the last decade alone over 50 nations have introduced VAT. This includes implementation in China and most recently the addition of Australia to the list of VAT nations. The world over, VAT is payable on both goods and services as they constitute a part of the national GDR Excise duty and sales taxes are merged into the singularity of VAT. No tax is levied on exports with full input tax credit made available.
The scheme of taxation adopted by most nations is very simple. The seller of goods and the service provider charge tax on sales, avail input tax credit and pay the difference as VAT to the goVernment treasury. The compliance system in VAT nations is also very simple. There is very less interface between the tax collector and the tax payer. However there are provisions for heavy penalization of VAT defaulters. VAT is administered nationally and is also levied on imports.
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Naveed-ul-Haq, Naveed-ul-Haq. "Understanding the Nitty-Gritty of Up-to-Date of Pakistan’s Customs Act, 1969". Frontiers in Law 2 (2.08.2023): 72–81. http://dx.doi.org/10.6000/2817-2302.2023.02.09.
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Pakistan’s Customs Act, 1969 was enacted consolidating and amending the various laws on Customs. There are mainly six methods of valuation of goods including transaction value method, identical goods method, similar goods method, deductive methods, computed method and fall back method. Under Section 79 of the Act, Goods Declaration is filed duly supported by various documents for assessment of leviable duty and taxes. In case of misdeclaration, untrue statement or error etc. section 32 comes into play. Search Warrant is to be obtained by the Gazetted Officer of Customs from the Judicial Magistrate to recover the secreted goods under Section 162 of the Act, Seizure of things liable to confiscation is made under Section 168 of the Act. Section 156 provides the scope of offence(s), nature of breach and penalty thereof. Section 187 of the Act fixes initial burden of proof upon the person involved, which may be rebutted by the Customs authorities. The purpose of adjudication includes confiscation of goods, recovery of duty and other taxes not levied or short levied, recovery of erroneously refunded amount and imposition of fine. An option to fine in lieu of confiscation of goods can be given under Section 181 of the Act. The pecuniary power of adjudication is provided under Section 179 of the Act, whereas there are Appellate forums available in the form of Collector Appeals, Customs Appellate Tribunal and High Court. In addition to this, another mechanism under Alternate Dispute Resolution (ADR) is available under Section 195-C of the Act. In case of commission of cognizable offence, a FIR is lodged and a Special Judge takes cognizance of the offence(s) under the Code of Criminal Procedure, 1989. An appeal or Revision can be filed before the Court having the Powers High Court. The main challenge before the Customs is determination of value of goods paid or payable in relation to the item being valued. In case inaccurate value, either it is the business class who suffers or the state’s fiscal interests are jeopardized on account of lack of requisite capacity of the Customs Officer to successfully address the issue of value of goods and pass the buck onto the importer for charging misdeclaration and a lengthy process of adjudication is initiated against the importer and exporter as well as Clearing Agent as this value holds good for the imposition of Sales Tax, Income Tax and Federal Excise duty.
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Novak, Natalia, Mikhail Kotsupatryi i Mykola Kucherenko. "Accounting, functions and features of excise collection in Ukraine". University Economic Bulletin, nr 46 (1.09.2020): 89–94. http://dx.doi.org/10.31470/2306-546x-2020-46-89-94.
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The subject of research is theoretical, methodological and practical aspects of accounting, defining the functions and collection of excise duty in the system of taxation of socio-economic and economic activities. The purpose of the work is to identify the features of collection and accounting of excise duty in Ukraine, as well as its functions in filling the local and state budgets, development of areas for improvement. The methodological basis of the article were both general and special methods of scientific knowledge. In the process of writing the article methods were used: monographic, system-structural analysis and synthesis, statistical and economic, accounting. Results of work. The paper reveals that the excise duty occupies a special place in the taxation system, performing fiscal and regulatory functions. However, it does not have fixed accrual rates. It varies according to the products or product groups to which it is charged. It also noted its leading role in filling the local and state budgets of the country. Field of application of results. The conclusions of the article can be used in the educational and scientific process of higher education institutions, the work of rural communities, local governments, fiscal services. Conclusions. The analysis of the process of formation of excise taxation in Ukraine and the application of this tax allows us to conclude that the issue of improving the system of excise administration remains relevant. The fundamental principle of developing a new, optimal concept of taxation should be the establishment of such rules for determining and paying excise duties, which would limit the possibility of tax evasion by both legal and illegal methods.
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Fuerstenau, D. W. "Excess nonequilibrium collector adsorption and flotation rates". Mining, Metallurgy & Exploration 18, nr 2 (maj 2001): 83–86. http://dx.doi.org/10.1007/bf03402876.
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Mariskin, Oleg I. "Tax Regulation of the Brewing Industry in Russia in the First Half of the 19th Century". Economic History 18, nr 2 (30.06.2022): 113–18. http://dx.doi.org/10.15507/2409-630x.057.018.202202.113-118.
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Introduction. In article influence of the excise taxation on development of the brewing industry and business during early industrial changes of Russia in the first half of the 19th century is investigated. Direct dependence of brewing production on the size of excises duties: low profitability and an inefficiency of plants were caused both high rates of an excise, and ways of its collection. Results and Discussion. The abolition of farming and the transition to state-owned sales since 1819 had a positive impact on the brewing industry. This was the period of the rise of brewing, the formation of the national brewing industry in the form of a manufactory. The return in 1827 to farming again led to the restriction of the beer trade and, ultimately, to a reduction in the volume of the brewing industry. In order to further increase income in 1847, excise-farm commission was introduced, combining the methods of state-owned and farmed-out sale of vodka and beer. After the introduction of the excise commission, private brewing began to decline significantly. The characteristic features of the regional brewing industry were the widespread use of manual labor, low productivity and the predominance of small enterprises. Conclusion. In the first half of the 19th century in Russia brewing, in terms of the volume of production and consumption of beer, and state revenues, was by no means as important as the distillery industry. The low profitability and inefficiency of small and medium-sized plants were due to both high excise rates and the methods of its collection.
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Chansamut, Artaphon. "Supply Chain Information Model for Revenue Collection of the Excise Department in Thailand". International Journal of Supply Chain Management 12, nr 1 (27.02.2023): 90–92. http://dx.doi.org/10.59160/ijscm.v12i1.6098.
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The purpose of this research aim to develop supply chain information model for Revenue collection of the excise department in Thailand. Theresearch was conducted with research and development method using questionnaires, and the model was assessed by experts. The research found there were four type the supply chain information model for Revenue collection of the excise department in Thailand namely main elements , Supplier, the excise department, and Customers. The data analysed by using arithmetic mean and standard deviation . supply chain information model for Revenue collection of the excise department in Thailand using Back-Box technique. The results from experts have evaluated the model and commented that the model is high level and can be used to develop information system.
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Wahyu Hidayat i Aditya Subur Purwana. "Judicial Review of Customs Billing in Bankrupt Debtor". Customs Research and Applications Journal 1, nr 1 (10.12.2019): 78–97. http://dx.doi.org/10.31092/craj.v1i1.18.
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Research aims to determine the position privilege of Indonesian Customs and Excise to be fulfilled first thanother debts, Indonesian Customs and Excise’s as a Preferred Creditor for bonded zone companies that havebankrupt and define effectiveness of the confiscation process as the Commercial Court Decision on bondedzone companies that have assets outside Indonesia. Research method that is being used is juridical normativemethod. The results showed that Indonesian Customs and Excise position as preferred creditor remained inaccordance with the Customs Regulations. However along with the breakthroughs in legal issues and legaldevelopments, the state's position as the preferred creditor is no longer a priority. Legal issues arising relatedto the implementation of confiscation of debtors who have assets abroad will be constrained by the principleof state sovereignty which can impact on the portion of Indonesian Customs and Excise’s debt collectionobligations. Based on the results of the study it was concluded that Indonesian Customs and Excise has thepreferential right to fulfill bankruptcy debtors even with the shift in priority payments by labor wages, so theeffort that must be done is to mitigate risks before bankruptcy and the maximum collection. The universalprinciple in implementing bankruptcy decisions will make it difficult for the execution of debtor assets outsideof Indonesian jurisdiction.
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Baladiah, Riza Sitanala Putra, i Anna Silviana. "Peran Direktorat Jenderal Bea dan Cukai Bandar Lampung Terhadap Larangan Impor Pakaian Bekas". Jurnal Ilmiah Universitas Batanghari Jambi 23, nr 1 (28.02.2023): 900. http://dx.doi.org/10.33087/jiubj.v23i1.2905.
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Imported used clothing is a big problem for the Unitary State of the Republic of Indonesia, there are many factors that make used clothing illegal, ranging from harming domestic clothing producers to threatening public health because it contains various kinds of bacteria and infectious diseases. This study will examine the role of the Directorate General of Customs and Excise against the ban on the import of used clothing and the obstacles in implementing the ban on imported used clothing in Bandar Lampung. The type of research used in this research is normative-empirical legal research and descriptive research type. The problem approach used is normative-empirical. The data used are primary data and tertiary legal materials. Data processing is carried out by examining data, reconstructing data, and data systematics. The collected data was then analyzed qualitatively. The results of the research and discussion show that the Directorate General of Customs and Excise at the Bandar Lampung Regional Office has an important role in supervising imported goods entering the Lampung area, this is stipulated in the Regulation of the Director General of Customs and Excise Number 53 of 2010 concerning Management of Supervision of the Director General Customs and Excises. The obstacles faced by the Directorate General of Customs and Excise in carrying out the task of supervising imported goods that are prohibited from entering are 1. high demand; 2. lack of socialization of regulations; 3. geographic location; 4. Human resources that do not support. These factors make it difficult for the Directorate General of Customs and Excise to supervise. This shows that the role in carrying out supervision carried out by the Directorate General of Customs and Excise is still not effective and has been realized until now.
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Chansamut, Artaphon. "Digital Supply Chain Model for Revenue Collection Management for the Excise Department in Thailand". International Journal of Supply Chain Management 12, nr 1 (27.02.2023): 42–44. http://dx.doi.org/10.59160/ijscm.v12i1.6099.
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The objective of this research were to study and to evaluate digital supply chain model for Revenue Collection of the Excise Department in Thailand. The samples in the research study consisted of ten purposively selected experts consisted of five experts on supply chain management, five experts on Digital Technology, Data were analysed by arithmetic mean and standard deviation. The research findings model five elements namely main components, Supplier, the excise department, and Customers and Return. The ten experts agree that digital supply chain model for Revenue Collection of the Excise Department in Thailand was high suitability that show the model is appropriate and can be appropriately applied in actual work settings.
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Solov’ev, A. M. "Analysis of the Collection of Excise Taxes on Alcoholic Beverages in Europe". Studies on Russian Economic Development 32, nr 2 (marzec 2021): 199–205. http://dx.doi.org/10.1134/s1075700721020118.
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Ghorbani, Karim, Aimrun Wayayok, Masumeh Abbaszadeh i Ahmad Fikri. "The effect of pipe collectors in reducing the drainage coefficient rate". Water Supply 15, nr 4 (4.02.2015): 675–82. http://dx.doi.org/10.2166/ws.2015.014.
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A high groundwater table and soil salinity, especially in arid regions, often cause serious problems for agriculture. In irrigated areas the subsurface drainage can be an effective technique to lower the depth of the groundwater table and reduce soil salinity. In drainage systems, lateral pipes are designed to collect the free water from soil and convey it into collectors. In other words, collectors are commonly designed to convey drainage water from laterals downstream, while the laterals play an additional role in removing excess water from irrigated land. The present research was conducted to investigate the effects of collectors in discharging excess water from soil using a laboratory-tank model. The results indicated that on average 24% of drainage water was directly discharged through the collector pipe when the hydraulic gradient of the flow was sloped toward the collector pipe. Hence, it was concluded that, with proper monitoring, collectors were capable of reducing the drainage coefficient from an average of 32.5 to 24.5 mm/day, while drain spacing of the laterals can increase the results by about 15% in comparison with the present situation.
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Lysiak, Liubov, Oksana Grabchuk, Svitlana Kachula i Hlib Shchyryi. "RESEARCH OF DYNAMICS AND FORECASTING THE BUDGET INCOMES FROM EXCISE TAXATION: THE UKRAINE EXPERIENCE". Financial and credit activity problems of theory and practice 3, nr 44 (10.07.2022): 51–62. http://dx.doi.org/10.55643/fcaptp.3.44.2022.3799.
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The purpose of the article is to determine the priority methods of forecasting the number of tax revenues from excise taxation as a source of formation of budgetary resources, taking into account the patterns of their dynamics. A methodical approach of determining the general patterns of the dynamics of the number of tax revenues from the collection of excise taxes to the budget of Ukraine has been developed. On the basis of this approach, it was established that the formalized description of the patterns of dynamics of tax revenues from the collection of excise taxes to the budget of Ukraine has significant differences depending on the scale of measurements. The usage of time series to forecast the number of tax revenues from the collection of excise taxes is also not appropriate due to their anti-persistence and fractal similarity. The study of the uncertainty of the dynamics of tax revenues from the collection of excise taxes makes it possible to predict the onset of periods of crisis reduction, with high convergence of results, regardless of the scale of measurement.Parametric forecasting of the number of tax revenues from the excise tax to the budget of Ukraine is carried out by taking into account the inertia of the dynamics of factors of influence, confirmation of causality between factors of influence, factors of influence and forecast indicators, determination of lag of causality, research of persistence of dynamics of the factors of influence. Due to the anti-persistence of the dynamics of some of the factors of influence, the forecasting of the number of tax revenues from the collection of excise tax was carried out using a set of parametric and scenario models. The results of forecasting the number of tax revenues from the excise tax on goods produced in Ukraine were lower than the official forecast by 10-12%. The results of forecasting the number of tax revenues from the collection of excise tax on goods imported to the territory of Ukraine coincided with the official forecast.
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Sygut, Edyta. "Fiscal Aspects of the Principle of Excise Duty Collection in the Country of Destination". Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 83 (2016): 55–64. http://dx.doi.org/10.18276/frfu.2016.5.83/1-05.
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Cremonesi, F., K. Anderson i A. Lange-Consiglio. "Efficacy of Tuohy Needle in Oocytes Collection from Excised Mare Ovaries". Veterinary Medicine International 2010 (2010): 1–4. http://dx.doi.org/10.4061/2010/102591.
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Two methods have been described to recover oocytes from equine follicles in excised ovaries: aspiration and scraping. Aim of this work was to develop an effective method for collecting equine oocytes using Tuohy needle and comparing this technique to aspiration and scraping, with or without tunica albuginea removal. This hollow hypodermic needle, usually employed for inserting epidural catheters, is designed with a slightly curved tip, shaped similar to a small curette. In unpeeled ovaries, the recovery rates of Tuohy needle group was higher () than in the 16 g needle aspiration and in the scraped ovaries (57% versus 36% and 47%) while the rate of cumulus-intact oocytes was higher than aspiration (46.9% versus 39.36%) but lower than scraping (46.97%) (). In unpeeled ovaries there was significant difference in maturation rate of oocytes recovered by Tuohy needle in respect to peeled ovaries (58.54% versus 50.17%, resp.). Combination of aspiration and scraping by Tuohy needle allows a faster and reliable collection of oocytes suitable for horse IVM.
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A, Kumudha. "Pros and cons of indian gst to society". Journal of Management and Science 7, nr 2 (30.06.2017): 272–76. http://dx.doi.org/10.26524/jms.2017.37.
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GST will narrow economic distance between producers and consumers as itwill be imposed only value addition. The dream of one country, one act and one taxwill be observed. It is expected that, it will help to improve the productivity in thecountry as well as will be benefited to the consumers, as maximum rate of GST ispredetermined. It will also help to avoid the multiple taxation, processes, tax evasionetc. Government proposed Central GST and States GST. CGST will subsume centralexcise duty, excess central excise duty, service tax, excess custom duty and specialexcess custom duty. SGST will subsume sale tax/ VAT, entertainment tax (other thanlocal bodies),sale tax which is imposed by Centre Government and collected by states,purchase tax, luxury tax and lottery tax and more significantly octroi which is a majorsource of revenue of the Municipal Corporations. Already there is vertical imbalanceof resources and responsibilities among Governments in India. Therefore, in thisresearch paper probable pros and cons about upcoming are discussed.
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Muhammad Ferdinan Khadafi i Erni Wiriani. "Prosedur Pengawasan Lalu Lintas Barang Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean C Langsa". Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi 1, nr 1 (30.06.2022): 15–20. http://dx.doi.org/10.58477/ebima.v1i1.16.
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This study aims to determine the Procedure for Supervision of the Traffic of Goods at the Customs and Excise Supervision and Service Office of Type C Langsa Customs and to find out the obstacles in supervising the Traffic of Goods in the Langsa City Region, East Aceh Regency and Tamiang Regency by the Customs Supervision and Service Office. And Customs Intermediate Excise C Langsa. Data collection techniques used are observation, interviews, literature study and documentation. The data collected was processed and analyzed descriptively qualitatively. The research informants in this study consisted of 4 employees from the Customs and Excise Office of Middle Type Customs C Langsa and 2 people from the community. From the results of the study, it was concluded that: First, the Office of Supervision and Service of Customs and Excise Intermediate Customs Type C Langsa has carried out the procedures for controlling goods in accordance with the provisions of Customs and Excise in the Langsa City area to the maximum. However, the implementation has not been optimal because there are still factors that hinder the implementation of the supervision. Second, the size of the customs area under the authority of the KPPBC TMP C Langsa supervision area is not proportional to the number of employees or apparatus owned by KPPBC TMP C Langsa. With a total of 45 employees and officers, they have not been able to reach the specified supervision.
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O’Connor, Cyril, i Kirsten Corin. "On using excess Gibbs energy as an indicator of hydrophobicity in the flotation process". SUSTAINABLE EXTRACTION AND PROCESSING OF RAW MATERIALS 3, nr 3 (30.08.2022): 56–60. http://dx.doi.org/10.58903/c16182119.
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It has been shown that the partial molar excess Gibbs energy (G̅ex) can be used as an indicator of hydrophobicity and hence contributes to explaining the behaviour of collectors in the recovery of minerals by flotation. This is because hydrophobicity of a mineral particle on which a collector is adsorbed is related to the fact that the alkyl chain associated with the collector behaves in the same way as any hydrocarbon would in a non-ideal mixture with water. Such mixtures are quantified thermodynamically by determining the activity coefficient of the hydrocarbon moiety of the collector and hence its G̅ex in the mixture. The present paper is aimed at extending the above concepts in two different ways. Firstly, an investigation is made of the relationship between G̅ex and contact angle and/or recovery for systems such as ionic liquids and aminothiophenols. Secondly, on the basis of the observation that increases in G̅ex are indicative of increases in the hydrophobicity of the mineral particle-collector aggregate, a study was undertaken to examine, respectively, the effects of the presence of electrolytes or alcohols in the system, of pH and changing concentrations of the collector, on G̅ex of the collector alkyl group and hence its hydrophobicity. In the first instance, the relationship between G̅ex and contact angle and recovery is sustained. With respect to the latter, the absence of any correlation between G̅ex and recoveries supported the proposition that the major effect of electrolytes and added alcohols is rather on particle – bubble attachment. Similarly, it is also indicated that since the change in G̅ex is minimal when collector concentration or pulp temperature is increased these changes do not significantly affect the hydrophobicity of the collector-mineral particle and hence also the recovery in a microflotation.
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Shabpareh, V., E. L. Squires i D. J. Jasko. "Collection and in vitro maturation of equine oocytes from excised mare ovaries". Theriogenology 37, nr 1 (styczeń 1992): 296. http://dx.doi.org/10.1016/0093-691x(92)90365-x.
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KAMIO, Takashi, i Hitoshi TOKURA. "Observation of Collected Fragments Generated by Excimer Laser Ablation." Journal of the Japan Society for Precision Engineering 66, nr 11 (2000): 1812–16. http://dx.doi.org/10.2493/jjspe.66.1812.
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Tambunan, Maria R. U. D., i M. Nova Nurvrianto. "Government Challenges in Simplifying Tobacco Excise Rate Structure to Minimize Excise Avoidance of Cigarette Manufacturer in Indonesia". JKAP (Jurnal Kebijakan dan Administrasi Publik) 24, nr 1 (20.05.2020): 43. http://dx.doi.org/10.22146/jkap.47731.
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The aim of this research is to analyses the government challenge to simplify tobacco excise rate structure to minimize excise avoidance potentially performed by Cigarette Manufacture in Indonesia. Indonesia government manages to simplify the structure of tobacco excise rate from previously 12 layers into 5 layers as planned in 4 years roadmap (2018 - 2021). The aim of this initiative is to minimize excise avoidance practices, that is expected to optimize tobacco excise revenues. This policy involves various actors and gets the pros and cons of stakeholders. Basically, simplifying tobacco rate structure objective should be to discourage cigarettes consumption. This research is descriptive qualitative research, data was collected through desk study and field study through in-depth interview with key informants. The results showed that consumption control before and after the initiatives (regulated by 146 /PMK.10 /2017) did not show a positive trend. Meanwhile, there was an intervention from the tobacco industry on the process of policy formulation and the difficulty of getting agreement in the policy formulation process from related stakeholders. Finally, the initiative to further simplifying the layers has been decided to postpone in 2019.This research clearly shows that competition among stakeholders exists. The government even on the difficulty and dilemma situation to make policy decision on what priority it should undertake firstly.
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Susilawati, Neni, Daffa Abyan, Sabrina Cristalia Aruan i Marcel Angwyn. "Does the increase in the cigarette excise tax affect cigarette consumption?" International Journal of Public Health Science (IJPHS) 11, nr 4 (1.12.2022): 1537. http://dx.doi.org/10.11591/ijphs.v11i4.21887.
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<p>The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author identified numerous variables that contributed to the tobacco excise tax increase's ineffectiveness as a policy.</p>
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van der Zee, Kirsten, Nicole Vellios, Corné van Walbeek i Hana Ross. "The illicit cigarette market in six South African townships". Tobacco Control 29, Suppl 4 (11.03.2020): s267—s274. http://dx.doi.org/10.1136/tobaccocontrol-2019-055136.
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BackgroundWe estimate the size of the illicit cigarette market in low socioeconomic areas in South Africa before and after a tax increase. In 2018, the real excise tax increased by 3% and the value-added tax (VAT) rate increased from 14% to 15%. Thus, the real tax on cigarettes increased by 4%.MethodsA total of 2427 smokers were interviewed over two rounds of data collection (1234 before the tax increase and 1193 after). Data were collected in six townships across four of South Africa’s nine provinces. Smokers were asked about their most recent cigarette purchase. Cigarettes purchased for R1 (US$0.08) or less per stick are presumed illicit, based on a threshold price, which includes production costs and taxes.ResultsIn 2017 and 2018 respectively, 34.6% and 36.4% of smokers in the sample purchased illicit cigarettes. The increase in the proportion of illicit purchases was not statistically significant. Smokers with relatively low socioeconomic status, those who have low levels of education and those who are older or unemployed are most likely to purchase illicit cigarettes.ConclusionsThe illicit cigarette trade in South African townships is widespread. The government should implement an independent track and trace system to curb tax evasion. This would reduce the availability of illicit cigarettes, improve public health and increase excise tax collection.
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Engler, George N., i Daniel V. Considine. "EXCESS COLLECTION DAYS: A NEW CONCEPT IN MONITORING ACCOUNTS RECEIVABLE". Financial Review 20, nr 3 (sierpień 1985): 37. http://dx.doi.org/10.1111/j.1540-6288.1985.tb00215.x.
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Rahmi, Notika, i Selvi Selvi. "Pemungutan Cukai Plastik Sebagai Upaya Pengurangan Sampah Plastik". Jurnal Pajak Vokasi (JUPASI) 2, nr 2 (1.04.2021): 66–69. http://dx.doi.org/10.31334/jupasi.v2i2.1430.
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This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.
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Rinaldi, Destiko Teguh, Mudiyati Rahmatunnisa i Arianis Chan. "The SWOT AHP Analysis of Mitra Utama Kepabeanan Policy in Directorate General of Customs and Excise". Publica: Jurnal Pemikiran Administrasi Negara 14, nr 1 (30.06.2022): 20–36. http://dx.doi.org/10.15575/jpan.v14i1.16617.
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The Mitra Utama (MITA) Kepabeanan Policy implemented in the Directorate General of Customs and Excise aims to reduce logistics costs in order to improve Indonesia's economic competitiveness, as well as give appreciation to compliant importers and exporters. However, the implementation of the policy has not been optimal because of the high logistics costs, and lagging ranking of Indonesia's Logistic Performance Index in the Southeast Asia region, as well as policies that have not been able to reduce the overall dwell time for imported goods. Recommendations for improving policy performance will be drawn up using a mixed method of exploratory sequential models. Qualitative data collection techniques are carried out through literature studies, observations, interviews, while quantitative data collected through questionnaire filling. Qualitative data analysis uses a hierarchical linear approach, while quantitative data analysis uses a combined method of SWOT and AHP. Policy recommendations will be selected based on the highest-score strategy. Based on the results of the study, the strength factor is considered the most important thing of this policy. The main recommendation is encouraging the integration of risks between government agencies involved in the import and export process.
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Putri, Nyoman Dita Ary, I. Nyoman Gede Sugiartha i Ni Made Sukaryati Karma. "Penegakan Hukum Terhadap Peredaran Rokok Tanpa Cukai di Indonesia". Jurnal Preferensi Hukum 3, nr 1 (27.02.2022): 171–76. http://dx.doi.org/10.22225/jph.3.1.4679.171-176.
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Indonesia as a developing country, one of whose income is through Customs and Excise levies, the responsibility of which will be borne by the apparatus of the Directorate General of Customs and Excise, such as cigarettes. However, there are still many cigarette factories or entrepreneurs who commit violations in the form of distributing cigarettes without excise in Indonesia. The purposes of this study are to analyze the legal regulation of the circulation of excise-free cigarettes in Indonesia and law enforcement efforts against the distribution of excise-free cigarettes in Indonesia. This research method is a normative legal research method with a conceptual approach. The technique of collecting legal materials used in this research is by recording in the documentation. Sources of legal materials used in the form of primary, secondary, and tertiary legal sources. After the data was collected, then analyzed systematically, the results of the study revealed that the circulation of cigarettes without excise in Indonesia is regulated in Article 4 which states that cigarettes are excisable goods because they are processed tobacco products and Article 29 of Law Number 39 of 2007 which states that goods are subject to excise. must be attached with excise stamps or affixed with other signs of payment of excise duty to be offered, delivered, sold, or made available for sale. Law enforcement efforts against excise-free cigarettes in Indonesia include preventive (prevention) and repressive (enforcement) law enforcement efforts. Law enforcement against the distribution of cigarettes without excise may be subject to criminal penalties in the form of imprisonment and fines which are cumulative (combined) criminal penalties.
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de la Feria, Rita. "Non-(Fully) Harmonized Excise Taxes and Irrebuttable Presumptions". EC Tax Review 33, Issue 3 (1.06.2024): 98–108. http://dx.doi.org/10.54648/ecta2024013.
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The global growth of excise taxes as regulatory taxes is arguably one of the most significant taxation developments of the last two decades. Not only their importance in terms of revenue collection may be increasing, reverting a long decline trend of excise taxation, but more importantly, the number of products subject to excise taxes in many EU Member States has also expanded well-beyond the traditional excisable goods. Yet EU tax law has not kept pace with these changes, with potential significant consequences for the functioning of the Internal Market. The aim of this article is to consider the compatibility of excise taxes rules not fully harmonized under the Excise Duties Directive, such as motor vehicle taxes, with EU law. It first argues that, whilst these taxes are not subject to full harmonization, they must nevertheless be compatible with EU primary law, namely Treaty provisions and general principles of EU law. Second, it argues that the Court of Justice case law as regards free movement and the use of irrebuttable presumptions in other non-fully-harmonized taxes, such as income taxes, should apply mutatis mutandis to excise taxes. It concludes that, the use of irrebuttable presumptions in excise taxes not fully harmonized under the Excise Duties Directive, such as motor vehicle registration rules, is contrary to general principles of EU law, and may constitute a restriction to free movement rules.
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Krenzke, John Robert. "Resistance by the Pint: How London Brewers Shaped the Excise and Created London’s Favorite Beer". Journal of Early Modern History 23, nr 6 (5.11.2019): 499–518. http://dx.doi.org/10.1163/15700658-12342640.
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Abstract This study focuses on the methods that brewers in London employed to mitigate the increasing burden of taxation from the state in the late seventeenth and early eighteenth centuries and how those methods came to shape the collection of the excise. Brewers employed a multitude of strategies to mitigate their tax burden, from hiding raw materials and products, to bribing excise officials, to the most successful strategy used by brewers, brewing an extremely strong beer concentrate that would be watered-down by consumers. It argues that the resistance of brewers and consumers in London to the state’s ability to interfere in the industry through excise taxation was vital to the creation of a professionalized excise establishment in the early eighteenth century and helped to shape the preference for eighteenth-century London’s preferred beverage, porter.
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Mulyono, Hartoyo. "Implementasi Reformasi Birokrasi, Kepemimpinan Transformasional, Pelatihan Dan Kompetensi Pegawai Terhadap Kinerja Pelayanan Di KPPBC Tipe Madya Bea Cukai Kediri". Otonomi 22, nr 2 (19.11.2022): 445. http://dx.doi.org/10.32503/otonomi.v22i2.3068.
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The purpose of this study was to determine the factors that influence service performance at KPPBC Type Madya Excise Kediri, measured by the variables of Bureaucratic Reform Implementation, Transformational Leadership, Training and Employee Competence on Service Performance.
Data collection was carried out through distributing questionnaires to employees of the Kediri Excise Office of Intermediate Type KPPBC, either directly or indirectly. The sample used was 84 respondents. Data analysis in this study used multiple regression analysis with the help of SPSS version 20. The results of this analysis indicate that the variables, Transformational Leadership, Training and Competence of Employees have a positive and significant effect on Service Performance at KPPBC Intermediate Types of Excise, Kediri, Implementation of Bureaucratic Reform has no positive and significant effect on Service Performance at KPPBC Type Madya Excise Kediri.
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Gordon, J. M., i C. Saltiel. "Analysis and Optimization of a Multi-Stage Solar Collector System". Journal of Solar Energy Engineering 108, nr 3 (1.08.1986): 192–98. http://dx.doi.org/10.1115/1.3268092.
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We present an analytic method for predicting the long-term performance of solar energy systems with more than one collector brand (“multi-stage” systems). This procedure enables the designer to determine the most cost-effective method of combining different collector brands for a given load. Although our derivations pertain to solar systems for constant load applications and/or near constant collector operating threshold, they can also be used for conventional multi-pass designs. The problems of excess energy delivery, and of various collector on/off control strategies, are taken into account. Our results are simple closed-form expressions whose evaluation requires readily-available average climatic data, and load and collector characteristics. The analytic method is illustrated by a solved example which shows that significant savings can be realized by combining different collector brands for a given application (multi-staging).
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Anshar, Muhammad. "THE IMPACT OF VISIONARY LEADERSHIP, LEARNING ORGANIZATION AND INNOVATIVE BEHAVIOR TO PERFORMANCE OF CUSTOMS AND EXCISE FUNCTIONAL". IJHCM (International Journal of Human Capital Management) 1, nr 02 (1.12.2017): 52–60. http://dx.doi.org/10.21009/ijhcm.01.02.07.
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This research aims to determine the impact of visionary leadership, learning organization, and innovative behavior on the performance of Functional Officers of Customs and Excise Inspectors at Tanjung Priok Customs and Excise Main Service Office. The research was conducted at Tanjung Priok Customs and Excise Service Office using the number of samples of 78 Functional Officers of Customs and Excise Inspectors. The sample was selected using simple random sampling technique. Data collection was done by using questionnaire and data analysis using path analysis. The results showed that 1) visionary leadership, learning organization and innovative behavior have a direct and positive impact on performance, 2) visionary leadership, and learning organization have a direct and positive impact on innovative behavior and 3) visionary leadership have a direct and positive impact on learning organization. The conclusion of this research is to improve the performance of Functional Officer of Customs and Excise Inspectors at TanjungPriok Customs and Excise Main Service Office, it is necessary to increase the aspect of visionary leadership from Head of Main Service Office, learning organization at Main Service Office and innovative behavior at Functional Officers of Customs and Excise Inspectors.
Keywords : visionary leadership, learning organization, innovative behavior, and Performance.
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Anshar, Muhammad. "THE IMPACT OF VISIONARY LEADERSHIP, LEARNING ORGANIZATION AND INNOVATIVE BEHAVIOR TO PERFORMANCE OF CUSTOMS AND EXCISE FUNCTIONAL". IJHCM (International Journal of Human Capital Management) 1, nr 02 (1.12.2017): 52–60. http://dx.doi.org/10.21009/ijhcm.012.07.
Pełny tekst źródłaStreszczenie:
This research aims to determine the impact of visionary leadership, learning organization, and innovative behavior on the performance of Functional Officers of Customs and Excise Inspectors at Tanjung Priok Customs and Excise Main Service Office. The research was conducted at Tanjung Priok Customs and Excise Service Office using the number of samples of 78 Functional Officers of Customs and Excise Inspectors. The sample was selected using simple random sampling technique. Data collection was done by using questionnaire and data analysis using path analysis. The results showed that 1) visionary leadership, learning organization and innovative behavior have a direct and positive impact on performance, 2) visionary leadership, and learning organization have a direct and positive impact on innovative behavior and 3) visionary leadership have a direct and positive impact on learning organization. The conclusion of this research is to improve the performance of Functional Officer of Customs and Excise Inspectors at TanjungPriok Customs and Excise Main Service Office, it is necessary to increase the aspect of visionary leadership from Head of Main Service Office, learning organization at Main Service Office and innovative behavior at Functional Officers of Customs and Excise Inspectors.
Keywords : visionary leadership, learning organization, innovative behavior, and Performance.
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Ramjani, Jani, Fitri Kurnia Rahim, Icca Stella Amalia i Wahyu Manggala Putra. "Implementation of Cigarette Excise Policy against Cigarette Consumption Reduction among Adolescent in Kuningan, Indonesia". Kesmas: National Public Health Journal 12, nr 2 (30.11.2017): 67. http://dx.doi.org/10.21109/kesmas.v0i0.1690.
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Indonesia has the highest prevalence of smoking (50.68%) compared to other ASEAN countries. On January 1st, 2017, the Indonesian government raised cigarette excise taxes. The purpose of this study was to analysis the impact of cigarette excise increase on cigarette consumption among adolescents aged 17 to 25 years. The study design used cross-sectional survey. A total of 153 adolescents were recruited in this study through simple random sampling technique. Questionnaires and observation papers were used in this study. A face-to-face interview was conducted to fulfill the data collection through home visit for each respondent. The data were obtained during May – June 2017. This study used paired t test analysis. The number of cigarettes consumed by adolescent decreased significantly by two cigarettes per day after the increase in cigarette excise tax. There is a significant difference of the average cigarettes price based on the brand after the implementation of cigarette excise tax increase, the difference of cigarette price is IDR 200 per stick of cigarettes after excise tax increase. Increased cigarette excise taxes may affect the increasing of cigarette prices. Threfore, it could reduce the number of cigarette consumption.
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Sharma, Jyotsna, i William R. Graves. "Germination of Leitneria floridana Seeds from Disjunct Populations". HortScience 39, nr 7 (grudzień 2004): 1695–99. http://dx.doi.org/10.21273/hortsci.39.7.1695.
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Attributes of Leitneria floridana Chapman have been recognized, but this North American shrub remains rare in commerce, and little information on propagation is available. We studied germination of seeds collected from several disjunct populations of L. floridana in 2002 and 2003. In 2002, ≤5% germination occurred when ripe drupes from Missouri and Florida were sown soon after collection. Effects of GA3 (750 mg·L-1 for 24 hours) were assessed on stored drupes leached with water and on seeds excised from stored drupes. Germination percentages were 21 and 32 for leached drupes and excised seeds from Florida, respectively, but ≤5% germination occurred among germplasm from Missouri and among untreated drupes from both provenances. Viability of ungerminated seeds among treatments ranged from 0% to 7%. In 2003, fleshy, apparently unripe drupes from Texas, which were scarified with H2SO4 and then treated with 1000 mg·L-1 GA3 showed 48% germination (germination value = 3.9). Up to 29% germination (germination value = 2.7) occurred when seeds were excised from unripe drupes from Arkansas and Missouri and then were treated for 24 hours with 750 or 1000 mg·L-1 GA3. We conclude that provenance, developmental stage of drupes when collected, storage, and pregermination treatments influence viability and germination of seeds of L. floridana. Barriers to germination may be avoided by collecting drupes when they are green and fleshy.
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Yu Wu, K. O. Sin, Bao-Wei Kang, Zhi-Tao Guo i Xu Cheng. "Determination of the excess carrier lifetime in the collector region of silicon power bipolar transistors". IEEE Transactions on Electron Devices 46, nr 8 (1999): 1782–87. http://dx.doi.org/10.1109/16.777170.
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Wei, A., S. L. Kosier, R. D. Schrimpf, W. E. Combs i M. DeLaus. "Excess collector current due to an oxide-trapped-charge-induced emitter in irradiated NPN BJT's". IEEE Transactions on Electron Devices 42, nr 5 (maj 1995): 923–27. http://dx.doi.org/10.1109/16.381989.
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Saputra, Agustinus Imam. "PAJAK KARBON SEBAGAI SUMBER PENERIMAAN NEGARA DAN SISTEM PEMUNGUTANNYA". Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 3, nr 1 (14.06.2021): 56–71. http://dx.doi.org/10.33827/akurasi2021.vol3.iss1.art96.
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The study aims to elaborate on carbon taxes as a potential source of state revenue. This study also provides an overview of the imposition of excise rates that can be applied in Indonesia. Besides, this study tries to look deeper into the procedures for reporting and monitoring excise tax paid by taxpayers. This research uses descriptive qualitative research methods. A review of documents and regulations related to carbon emissions in Indonesia and other countries is an important source. The study was conducted by comparing best practices in several countries with Indonesia regarding government policies regarding carbon tax policies. The study results show that there is potential for state revenue from carbon taxes. On the other hand, the collection of carbon taxes requires a system-integrated procedure between the Ministry of Finance and the Ministry of Environment and Forestry. Therefore, digitizing the system and establishing a data warehouse is important to support the Directorate General of Customs and Excise (DGCE) as the excise collection authority. An important finding in this study's conclusion is the urgent need for regulations to implement a carbon tax in Indonesia. In the future, this research is expected to trigger further research on carbon taxes and their effects on national economic growth.
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Sandoval, Rosa Carolina, Maxime Roche, Itziar Belausteguigoitia, Miriam Alvarado, Luis Galicia, Fabio S. Gomes i Guillermo Paraje. "Excise taxes on sugar-sweetened beverages in Latin America and the Caribbean". Revista Panamericana de Salud Pública 45 (12.03.2021): 1. http://dx.doi.org/10.26633/rpsp.2021.21.
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Objective. To characterize the design of excise taxes on sugar-sweetened beverages (SSBs) in Latin America and the Caribbean and assess opportunities to increase their impact on SSB consumption and health. Methods. A comprehensive search and review of the legislation in effect as of March 2019, collected through existing Pan American Health Organization and World Health Organization monitoring tools, secondary sources, and surveying ministries of finance. The analysis focused on the type of products taxed, and the structure and base of these excise taxes. Results. Out of the 33 countries analyzed, 21 apply excise taxes on SSBs. Seven countries also apply excise taxes on bottled water and at least four include sugar-sweetened milk drinks. Ten of these excise taxes are ad valorem with some tax bases set early in the value chain, seven are amount-specific, and four have either a combined or mixed structure. Three countries apply excise taxes based on sugar concentration. Conclusions. While the number of countries applying excise taxes on SSBs is promising, there is great heterogeneity in design in terms of structure, tax base, and products taxed. Existing excise taxes could be further leveraged to improve their impact on SSB consumption and health by including all categories of SSBs, excluding bottled water, and relying more on amount-specific taxes regularly adjusted for inflation and possibly based on sugar concentration. All countries would benefit from additional guidance. Future research should aim to address this gap.
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Yolanda, Ismi Rania, i Acwin Hendra Saputra. "PENERAPAN KEBIJAKAN EKSTENSIFIKASI BARANG KENA CUKAI TERHADAP PRODUK PLASTIK DI INDONESIA". JURNAL PERSPEKTIF BEA DAN CUKAI 5, nr 2 (30.11.2021): 290–305. http://dx.doi.org/10.31092/jpbc.v5i2.1309.
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ABSTRACT: The increase in plastic consumption per capita in Indonesia by 17 kilograms per year and consumption growth reaching 6%-7% per year have re-ignited discussions about the plan to expand excisable goods on plastics. Previously in 2016 the government had discussed the imposition of excise on plastic consumption which had been approved by the House of Representatives. This study seeks to explore how the plastic excise tax collection scheme plan will be implemented in Indonesia and the extent to which the discussion process has been carried out. This study uses a descriptive qualitative approach which is carried out by describing and interpreting the collected data and finds that the delay in implementing the plastic bag excise policy is caused by several factors, namely the misalignment of perspectives between internal government units and the unstable economic situation, especially due to the impact of the COVID-19 pandemic. Thus, it is a challenge for the government to determine the right time and the next single-use plastic object that will be subject to excise. The government should also maintain accountability by continuously providing information on the amount of excise levy and its allocation, while still paying attention to the development of the national economic recovery and excise policies for plastic products to reduce the impact of negative externalities on single-use plastic consumption. Keywords: excisable goods, plastic excise, extensification, negative externalities, plastic bags ABSTRAK: Peningkatan konsumsi plastik per kapita di Indonesia sebesar 17 kilogram per tahun dan pertumbuhan konsumsi mencapai 6%-7% per tahun memantik kembali diskusi tentang rencana ekstensifikasi barang kena cukai atas plastik. Sebelumnya pada tahun 2016 pemerintah telah mewacanakan pengenaaan cukai konsumsi plastik yang telah disetujui oleh Dewan Perwakilan Rakyat. Penelitian ini berusaha menggali kembali bagaimana rencana skema pemungutan cukai plastik yang akan diterapkan di Indonesia dan sejauh mana proses pembahasan yang sudah dilakukan. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilakukan dengan penggambaran dan penginterpretasian atas data yang terkumpul dan mendapati bahwa penundaan penerapan kebijakan cukai kantong plastik disebabkan oleh beberapa hal, yaitu ketidakselarasan perspektif antarunit internal pemerintah dan keadaan ekonomi yang belum stabil terutama karena dampak pandemi Covid-19. Oleh karena itu, menjadi tantangan bagi pemerintah dalam menentukan waktu yang tepat dan objek plastik sekali pakai selanjutnya yang akan dikenakan cukai. Pemerintah juga harus menjaga akuntabilitas dengan terus memberikan informasi besaran pungutan cukai dan peruntukannya, dengan tetap memperhatikan perkembangan pemulihan ekonomi nasional dan kebijakan cukai produk plastik untuk mengurangi dampak eksternalitas negatif atas konsumsi plastik sekali pakai. Kata Kunci: barang kena cukai, cukai plastik, ekstensifikasi, eksternalitas negatif, kantong plastik
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Syaifudin, Noor. "Potential Incentive for Green Product: Imposing Excise on Hybrid Car in Indonesia". Journal of Social and Development Sciences 5, nr 1 (30.03.2014): 34–42. http://dx.doi.org/10.22610/jsds.v5i1.803.
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By 2012, the Government committed to provide incentive for hybrid car which able to consume 1 liter gasoline for 30 km trip. The incentive will be applied on two steps; the first step is on the import of completed built up (CBU) hybrid car and the second pace is on the assembling (manufacturing) of the hybrid car. Thus, this paper aims to study the possibility of providing incentive to hybrid car by imposing excise. The study will be mainly discussing the existing regulations on taxation on hybrid car and excise imposition in Indonesia, how the literature talks about excise, and how the incentive could be applied for hybrid car particularly. The data was collected from literature study, best practices, regulations review, focus group discussions and in-depth interview. The study found that excise has several merit to provide incentive for green product and hybrid car particularly. In order to minimize the potential extra taxation, the government may switch the Luxury Goods Tax (LGT) to excise. The incentive itself can be applied with discriminations on tariff with several purposes.
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Kuźniacki, Błażej, i Jeroen Lammers. "The EU Solidarity Contribution and a More Proportional Alternative: A Study Under EU and International Investment Law". Intertax 51, Issue 6/7 (1.05.2023): 451–71. http://dx.doi.org/10.54648/taxi2023040.
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This paper reviews the EU Solidarity Contribution that was recently introduced by the Council Regulation on Emergency Intervention to Address High Energy Prices and proposes a more proportional alternative. It is argued that the legitimacy of the EU Solidarity Contribution might be disputed. The role that Member States have played in driving up energy prices by filling their natural gas storages much more than the EU’s filling trajectory prescribes raises questions as to whether the EU Solidarity Contribution could be in conflict with the proportionality principle and whether all formal requirements of Article 122(1) Treaty on the Functioning of the European Union (TFEU) have been fulfilled. Furthermore, it is argued that the EU Solidarity Contribution may compromise protection of investments under international investment agreements (IIAs) as the current design might entail elements that violate fair and equitable treatment (FET). As an alternative to the EU Solidarity Contribution, the article proposes the following. First, a legal commitment should be introduced for fossil fuel companies to invest 100% of their realized excess profit for decarbonizing the economy under the threat of taxing away those excess profits in their entirety should it become apparent that the investments are not actually realized. Second, in lieu of the EU Solidarity Contribution, the incidental financial support measures for vulnerable households could be financed with the excess (windfall) revenue collected from Value Added Tax (VAT) and excise due to the high inflation in the EU in 2022. EU tax policy, EU law, international investment law, EU solidarity contribution, proportionality, emergency intervention, energy prices, fair and equitable treatment
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Hamid, Abdul, i Samuel Samuel. "CUSTOMS AND EXCISE OFFICERS AUTHORITY ON ILLEGAL CIGARETTE IN INDONESIA". Kanun Jurnal Ilmu Hukum 24, nr 3 (1.12.2022): 326–38. http://dx.doi.org/10.24815/kanun.v24i3.28774.
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Tobacco excise is the largest contributor to revenue in the state budget collected by the Directorate General of Customs and Excise (DGCE). On the other hand, the largest prosecution carried out by DGCE from the top 10 (ten) prosecutions is the prosecution of tobacco products (cigarettes), the success of these prosecutions is inseparable from the administrative authority specifically granted by the Law to the DGCE. This study aims to find out wheter the DGCE authotiy has been exercised with the correct authority. In this study, researchers used doctrinal legal research with qualitative method with primary data. The research shows that law enforcement carried out by customs and excise officials is the administrative authority and this authority is not unlimited. It is appropriate for policy makers to harmonize the procedures for prosecution with limits of authority owned and to provide in-depth understanding thus customs and excise officials.
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Nasseriyan, Pouriya, Hossein Afzali Gorouh, João Gomes, Diogo Cabral, Mazyar Salmanzadeh, Tiffany Lehmann i Abolfazl Hayati. "Numerical and Experimental Study of an Asymmetric CPC-PVT Solar Collector". Energies 13, nr 7 (3.04.2020): 1669. http://dx.doi.org/10.3390/en13071669.
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Photovoltaic (PV) panels and thermal collectors are commonly known as mature technologies to capture solar energy. The efficiency of PV cells decreases as operating cell temperature increases. Photovoltaic Thermal Collectors (PVT) offer a way to mitigate this performance reduction by coupling solar cells with a thermal absorber that can actively remove the excess heat from the solar cells to the Heat Transfer Fluid (HTF). In order for PVT collectors to effectively counter the negative effects of increased operating cell temperature, it is fundamental to have an adequate heat transfer from the cells to the HTF. This paper analyzes the operating temperature of the cells in a low concentrating PVT solar collector, by means of both experimental and Computational Fluid Dynamics (CFD) simulation results on the Solarus asymmetric Compound Parabolic Concentrator (CPC) PowerCollector (PC). The PC solar collector features a Compound Parabolic Concentrator (CPC) reflector geometry called the Maximum Reflector Concentration (MaReCo) geometry. This collector is suited for applications such as Domestic Hot Water (DHW). An experimental setup was installed in the outdoor testing laboratory at Gävle University (Sweden) with the ability to measure ambient, cell and HTF temperature, flow rate and solar radiation. The experimental results were validated by means of an in-house developed CFD model. Based on the validated model, the effect of collector tilt angle, HTF, insulation (on the back side of the reflector), receiver material and front glass on the collector performance were considered. The impact of tilt angle is more pronounced on the thermal production than the electrical one. Furthermore, the HTF recirculation with an average temperature of 35.1 °C and 2.2 L/min flow rate showed that the electrical yield can increase by 25%. On the other hand, by using insulation, the thermal yield increases up to 3% when working at a temperature of 23 °C above ambient.
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Rusdiono, Leander Resadhatu. "The Urgency Of Imposing Excise On Sugar-Sweetened Beverages". Jurnal Pajak dan Keuangan Negara (PKN) 5, nr 1 (4.09.2023): 154–62. http://dx.doi.org/10.31092/jpkn.v5i1.2203.
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In Indonesia, one of the causes of obesity and diabetes is the high consumption of sugar-sweetened beverages with a high sugar content. The high incidence of obesity and diabetes has made it imperative for the Indonesian government to impose an excise tax on these sugary beverages in order to reduce sugar consumption and prevent the spread of disease in the country. This study aims to analyze the urgency of imposing excise duty on sugar-sweetened beverages, which has been implemented in a number of other countries. For the purpose of comparing current conditions to those of previous studies, qualitative data collection techniques and library research were employed to gather the necessary information. In several countries that have implemented the SSB Tax (Sugar-Sweetened Beverage Tax), the application of an excise duty on sugar-sweetened beverages has been associated with a reduction in consumption, as determined by the results of the analysis. Reducing consumption will have an effect on reducing the number of cases of disease attributable to excessive sugar consumption and will become an alternative means of achieving the state's revenue goals. However, prior to implementing an excise tax on sugar-sweetened beverages, the government must conduct a thorough analysis of the potential consequences.
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Stefani Djong, Selviana, i Angel Damayanti. "The Roles of Atambua Customs and Challenges in Dealing with Garment Smuggling in Indonesia-Timor Leste Border Area". International Journal of Scientific Research and Management 11, nr 01 (15.01.2023): 1343–57. http://dx.doi.org/10.18535/ijsrm/v11i01.sh02.
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Border areas are often the center of crime and tend to be dominated by issues of transnational crimes, including garment smuggling, mainly used clothes. This study aims to examine the strategy of the Indonesian government in dealing with garment smuggling at the border area between East Nusa Tenggara (NTT) and Timor Leste. The Directorate General of Customs and Excise (DJBC) accordingly exercises its essential role in supervising goods in and out of the border area between Indonesia and other countries. This article discloses that although Atambua Customs and Excise agency has conducted preventive and repressive approaches mainly by carrying out operations, patrols, and surveillance activities at the border area, the used clothes smuggling remains problematic due to officials’ practices of bribery and residents’ permissive actions. The authors use the concepts of transnational crime, garment smuggling, and border security by utilizing a qualitative method with a case study model. Primary data is collected from interviews with the Atambua Customs and Excise agency, and secondary data is collected from documents, books, and websites.
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Graciella Puasa, Inggriani Elim i Syermi Mintalangi. "Evaluation of Cigarette Tax Revenue in Northern Province (Case Study at the Regional Revenue Agency of North Sulawesi Province)". Formosa Journal of Applied Sciences 2, nr 12 (5.01.2024): 3663–72. http://dx.doi.org/10.55927/fjas.v2i12.7215.
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Tax revenue is important for a region, moreover tax revenue is used to support development in the region. Cigarette tax is a levy on cigarette excise collected by the central government. The aim of this research is to evaluate cigarette tax revenue at the Regional Revenue Agency of North Sulawesi Province. The research method used is descriptive qualitative. Data collection methods are interviews and documentation. The results of the research show that the implementation of cigarette tax revenues by BAPENDA of North Sulawesi Province is in accordance with North Sulawesi Governor Regulation number 4 of 2017 concerning Guidelines for Implementing Provincial Tax Profit Sharing and Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments.
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Hutagalung, Hendrik Paulus Dewantara. "Budaya Kerja Dan Disiplin Pengaruhnya Terhadap Kinerja Pegawai Pada KPPBC Tipe Madya Pabean B Medan". JOURNAL ECONOMICS AND STRATEGY 4, nr 2 (8.10.2023): 10–18. http://dx.doi.org/10.36490/jes.v4i2.879.
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This research aims to determine the influence of work culture and work discipline on the performance of employees of the Medan Customs and Excise Supervision and Service Office, Type B Medan, partially and simultaneously. The method used is descriptive statistical research with the population being all 110 employees at the Customs and Excise Supervision and Service Office of Customs and Excise Type B, and the sample is the entire population, namely 110 employees. The data used is primary data collected using a questionnaire. Data is processed using SPSS. The results obtained are that both partially and simultaneously the variables of work culture and work discipline have a positive and significant effect on organizational culture with a sig value <0.05.
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Ross, Hana, Nicole Vellios, Tsetsegsaikhan Batmunkh, Myadagmaa Enkhtsogt i Laura Rossouw. "Impact of tax increases on illicit cigarette trade in Mongolia". Tobacco Control 29, Suppl 4 (19.06.2019): s249—s253. http://dx.doi.org/10.1136/tobaccocontrol-2018-054904.
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BackgroundThe Mongolian government increased import tobacco tax by 30% in May 2017 and excise tobacco tax by 10% in January 2018. To assess the impact of these tax increases on illicit cigarette trade, we estimate illicit trade before and after tax increases.MethodsDiscarded cigarette packs were collected in the capital city and in two provinces near China, the Russian Federation and Kazakhstan. Tax increases occurred between all three rounds (April 2017, August/September 2017, May/June 2018). Cigarette packs are identified as illicit if there is evidence that tax was not paid. This is deduced from the absence of the Mongolian excise tax stamp, or the absence of traces of a tax stamp (glue residue). Data are weighted to represent the areas sampled.ResultsIn round 1, 15.4% (95% CI 14.6% to 16.2%) of the 7494 collected packs were illicit. This estimate decreased to 13.6% (95% CI 12.7% to 14.5%) in round 2 (5852 collected packs) and to 6.3% (95% CI 5.7% to 6.9%) in round 3 (6258 collected packs). Illicit cigarettes originated primarily from the Republic of Korea and Ukraine, but some were manufactured in Mongolia. While the majority of illicit products are supplied by global companies (Korea Tobacco & Ginseng, Imperial Tobacco and Philip Morris Kazakhstan), one local company, Mongol Tobacco SO, is also implicated.ConclusionsThe share of illicit cigarettes declined between rounds 1 and 2 despite the import tax increase, and this trend continued in round 3 despite the excise tax increase.