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1
Manalu, Bagman Roy. "Implementasi Keadilan Restoratif dalam Penegakan Hukum Kepabeanan dan Cukai." Jurnal Indonesia Sosial Sains 3, no. 5 (May 23, 2022): 793–809. http://dx.doi.org/10.36418/jiss.v3i5.581.
Повний текст джерелаАнотація:
The enforcement of criminal law in the field of customs and excise is still focused on imposing criminal penalties or sanctions against perpetrators. Settlement of customs and excise cases should focus on recovering losses in state revenues because Import Duties, Export Taxes (Export Duties), and Excise are the main sources of state revenue. This study aims to examine the concept of criminalizing customs and excise criminals in the perspective of restorative justice and the implementation of restorative justice in customs and excise law enforcement. This study uses a normative juridical approach through the study of legal theories and legislation related to research problems. The results of this study are that the concept of restorative justice has been adopted in Customs and Excise Law but legislation should be issued immediately relating to procedures for stopping investigations in the interest of state finances so that a restorative justice approach can be applied in the settlement of customs and excise cases.
2
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, no. 02 (December 1, 2017): 52–60. http://dx.doi.org/10.21009/ijhcm.01.02.07.
Повний текст джерелаАнотація:
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.
3
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, no. 02 (December 1, 2017): 52–60. http://dx.doi.org/10.21009/ijhcm.012.07.
Повний текст джерелаАнотація:
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.
4
Mansyur, Abbas, and Yulianto Yulianto. "Pengaruh Sistem Pengukuran Kinerja dan Disiplin Kerja terhadap Kinerja Pegawai Bea dan Cukai dalam Pengawasan Rokok Ilegal." Majalah Ilmiah Bijak 17, no. 1 (April 1, 2020): 35–49. http://dx.doi.org/10.31334/bijak.v17i1.824.
Повний текст джерелаАнотація:
According to law enforcement in excise sector, customs and excise officers are supervise on illegal cigarettes. The main purpose is to diminish illegal cigarettes and optimizing revenue in excise from cigarettes sector. Enforcement was intensively on illegal cigarettes throughout 2014-2016, shown by 902 cases increase to 2.409 cases. In contrary, illegal cigarettes increased throughout 2014-2016 from 11,73% to 12,14%. Those illegal cigarettes also causing affect to revenue in excise from cigarettes sector, primarily in 2016 while target realization 100,02% only, because revenue was collecting Rp137.969.225.430.00 from target set at Rp137.935.634.471.520. Discrepancy between sum of cases on illegal cigarettes, illegal cigarettes and revenue in excise from cigarettes sector becomes an interesting research topic. This research employs survey method which population are customs and excise officers work on enforcement unit in Indonesia. Sampling method is probability on cluster sampling to collect quantitative data and analyzed those data summarize using descriptive and verification approach to find out the effect of performance measurement system and work discipline to performance of customs and excise officers in supervision illegal cigarettes. This research concludes performance measurement system and work discipline give a positive and significant effect to customs and excise officers’ performance in supervision and reducing illegal cigarettes and optimizing revenue in excise from cigarettes sector
5
Yulianto, Yulianto, and Abbas Mansyur. "Pengaruh Sistem Pengukuran Kinerja dan Disiplin Kerja terhadap Kinerja Pegawai Bea dan Cukai dalam Pengawasan Rokok Ilegal." Transparansi : Jurnal Ilmiah Ilmu Administrasi 2, no. 2 (December 29, 2019): 126–39. http://dx.doi.org/10.31334/transparansi.v2i2.610.
Повний текст джерелаАнотація:
According to law enforcement in excise sector, customs and excise officers are supervise on illegal cigarettes. The main purpose is to diminish illegal cigarettes and optimizing revenue in excise from cigarettes sector. Enforcement was intensively on illegal cigarettes throughout 2014-2016, shown by 902 cases increase to 2.409 cases. In contrary, illegal cigarettes increased throughout 2014-2016 from 11,73% to 12,14%. Those illegal cigarettes also causing affect to revenue in excise from cigarettes sector, primarily in 2016 while target realization 100,02% only, because revenue was collecting Rp137.969.225.430.00 from target set at Rp137.935.634.471.520. Discrepancy between sum of cases on illegal cigarettes, illegal cigarettes and revenue in excise from cigarettes sector becomes an interesting research topic. This research employs survey method which population are customs and excise officers work on enforcement unit in Indonesia. Sampling method is probability on cluster sampling to collect quantitative data and analyzed those data summarize using descriptive and verification approach to find out the effect of performance measurement system and work discipline to performance of customs and excise officers in supervision illegal cigarettes. This research concludes performance measurement system and work discipline give a positive and significant effect to customs and excise officers’ performance in supervision and reducing illegal cigarettes and optimizing revenue in excise from cigarettes sector.
6
Muhammad Ferdinan Khadafi and 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, no. 1 (June 30, 2022): 15–20. http://dx.doi.org/10.58477/ebima.v1i1.16.
Повний текст джерелаАнотація:
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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Michael, Michael, and David McIntyre. "IV. Excise, Vat And Customs." International and Comparative Law Quarterly 49, no. 1 (January 2000): 234–41. http://dx.doi.org/10.1017/s0020589300064071.
Повний текст джерелаАнотація:
One of the major activities of the European Community for achieving its objectives is to establish an internal market characterised by the abolition, as between member States, of obstacles to the free movement of goods, persons, services and capital.1
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Mufti, Ahmad, and Muhaimin Limatahu. "OPTIMIZATION OF MALUKU'S DIRECTORATE GENERAL OF CUSTOMS AND EXCISE SUPERVISION FUNCTION IN THE ARCHIPELAGIC REGIONS FOR EXCITED GOODS CIRCULATION." Cepalo 6, no. 1 (June 30, 2022): 1–10. http://dx.doi.org/10.25041/cepalo.v6no1.2580.
Повний текст джерелаАнотація:
The Directorate General of Customs and Excise is an institution engaged in customs and excise. Meanwhile, as the technical implementer at the district/city level, the Customs Supervision, and Service Office has the task of carrying out the formulation and implementation of policies in the field of supervision, law enforcement, service, and optimization of state revenues in the customs and excise sector following the provisions of laws and regulations. The general goal of this research is to determine the extent to which the Ternate Office of the Directorate General of Customs and Excise implements the supervisory function in supervising the circulation of excisable goods and other contraband goods in the North Maluku community, while the specific goal of the study is to determine the efforts optimization carried out by the Ternate Office of the Directorate General of Customs and Excise. Furthermore, studies revealed that the Ternate Office of the Directorate General of Customs and Excise continues to improve its performance to optimize the internal control function of excisable goods as measured by Key Performance Indicators and collaboration between institutions such as the Operational Facility Base, the Indonesian Navy, the Indonesian Amy, the Indonesian Air, and Water Police, the National Narcotics Agency or Badan Narkotika Nasional (BNN), the Ministry of Tr, and the Ministry of Tr. The most noticeable obstacle is the number of personnel and facilities considering the vast area being monitored, the strategic area of the North Maluku waters, and community and cultural factors.
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Santosa, Dimas Imam, Supriyono Supriyono, and Mira Meilia Marka. "The Effect Of Exception Rate, And Cigarette Tax On Excise Receiving Through The Retail Price Of Cigarette Companies In Kudus District." Borobudur Management Review 1, no. 1 (June 22, 2021): 32–53. http://dx.doi.org/10.31603/bmar.v1i1.5023.
Повний текст джерелаАнотація:
This research is motivated by excise tax which gives the biggest contribution to local government excise revenue. And excise revenue from 2017 to 2019 at the Directorate General of Customs and Excise, Kudus year after year has decreased in the achievement of excise revenues and is accompanied by excise targets. The determination of this sample used a purposive sampling method with a sample size of 162 companies with the period 2018-2019 which were registered as Offices Supervision and Customs Service Type Intermediate Excise Kudus. This study uses analysis techniques Part analysis and Sobel Test. The results of this study indicate that excise costs and cigarette taxes have a significant effect on the retail price, while excise costs, cigarette taxes, and retail prices have an effect on excise revenue. The retail selling price has a strong mediation between excise tax and excise revenue, while the retail selling price does not have a strong (low) mediation between cigarette taxes and excise revenue.
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Sari, Yolanda, and Nurlia Fusfita. "PERAMALAN PENERIMAAN BEA CUKAI INDONESIA." EKONOMIS : Journal of Economics and Business 2, no. 1 (March 23, 2018): 137. http://dx.doi.org/10.33087/ekonomis.v2i1.38.
Повний текст джерелаАнотація:
The revenue of customs and excise is very important in APBN. By making accurate estimation, target of revenue can be better determined. In addition, the revenue of customs and excise is also influenced by many external factors that are difficult to predict therefore a rational approach is needed to estimate revenue. This research uses Double Exponential Smoothing, Ordinary Least Square (OLS) model and Moving Average in predicting customs and excise revenue. Data used in this research is secondary data in time coherent pattern. The data includes import duty, export duty and excise obtained from the Directorate General of Customs and excise (DJBC) in the form of annual and quarterly data. This data starts from 2002 to 2016 with out of sample from 2017 to 2019. Some of these models are compared to each other to obtain the best model, and from the best model is also obtained estimating results in 3 years ahead. This study shows that the Double Exponential Smoothing model is better for predicting import duties compared to OLS and Moving Average models, which are models that have the smallest Sum Square Error (SSE) value. While the export and excise duty is best estimated by using OLS model which is shown with coefficient of determination value (R2) regression model of export duty is 0.8, while the excise regression model has coefficient of determination of 0.9.Keywords: Customs Estimation, Double Exponential Smoothing, Ordinary Least Square, Moving Average
11
M Nadjhan and Sukesi. "The Effect of Public Service Delivery on Export Import Business Satisfaction Through Customs Declaration Online at The Regional Office of The Directorate General of Customs and Excise Jatim I Surabaya." Sinergi : Jurnal Ilmiah Ilmu Manajemen 12, no. 1 (December 26, 2022): 8–18. http://dx.doi.org/10.25139/sng.v12i1.5689.
Повний текст джерелаАнотація:
The government as state administrator is responsible for the smoothness, safety and comfort of the export and import activities carried out by these importers and exporters. The government forms agencies to manage export-import activities, one of which is the Directorate General of Customs and Excise (DJBC) to be able to provide services in export and import activities properly. The purpose of this study is to analyze The Influence of the Implementation of Public Services on the Satisfaction of Export-Import Entrepreneurs Through Customs Declaration Online At the Regional Office of the Directorate General of Customs and Excise East Java I Surabaya. The population in this study were 112 entrepreneurs using a census sampling technique.Implementation of Public Services direct influence on Customs Declaration Online Office The area of the Directorate General of Customs and Excise East Java I in Surabaya. Based on testing the assumption model which states that the Implementation of Public Services with an estimated regression weights value of 0.0906735, standard error of 0.1093197, critical ratio (t-table) of 2.9991174 then a significance value of probability (P satisfaction of import-export entrepreneurs Office The area of the Directorate General of Customs and Excise East Java I in Surabaya. Based on testing the assumption model states that the Implementation of Public Services with an estimated regression weights value of 0.3349295, standard error 0.1813753, critical ratio (t-table) 1.8466100 then probability significance value (P- .05. Customs Declaration Online has a direct effect on the Satisfaction of Import Export Entrepreneurs Office The area of the Directorate General of Customs and Excise East Java I in Surabaya. Based on the testing of the assumption model, it states that the Implementation of Public Services with an estimate regression weights value of 3.2489903, a standard error of 3.6187443, a critical ratio (t-table) of 2.8978226 then a probability significance value (P-value) of ervices for the satisfaction of import-export entrepreneurs at the regional office of the East Java Directorate General of Customs and Excise I Surabaya through Customs Declaration Online.
12
Kartini, Kartini, Sukaesih Sukaesih, and Agung Budiono. "Kinerja pengelolaan arsip Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok." Jurnal Kajian Informasi & Perpustakaan 7, no. 2 (December 28, 2019): 175. http://dx.doi.org/10.24198/jkip.v7i2.21250.
Повний текст джерелаАнотація:
The dynamic records management of goods import notification documents is an essential activity in storing data on goods entering Indonesia. The Main Service Office for Customs and Excise Type A Tanjung Priok as a government agency is obliged to record incoming goods as trade data. This study aimed to determine the dynamic records management of imported goods notification (PIB) documents on customs activities for the success of dwelling time at the Main Service Office for Customs and Excise Type A Tanjung Priok. The research method used a case study through a qualitative approach. Data collection techniques used were observation, interviews, and document study. The results showed the process of recording imported goods document notifications through the process of creating and receiving import documents began from the delivery of imported goods document notification (PIB) to the Customs Office. Submitting of the notifications was through the Electronic Data Exchange (PDE) system to the determination of the document path for 4 minutes. The organization process of notification documents for imported goods goes through 5 stages, namely, distribution of documents, the process of completing customs administration of imported goods documents, storing the processed documents, rediscovering documents, and maintaining imported goods documents. The process of dissemination at the Customs and Excise agency itself is inseparable from a system called Customs-Excise Integrated System and Automation (CEISA). The system is an integrated system of all Directorate General Customs and Excise services to all public service users. Their can access this system without limited space and place.
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Komar, Irsan. "Relationship between Organizational Culture and Employee Performance through Work Stress at the Regional Office of the East Java I Directorate General of Customs." Journal of Asian Multicultural Research for Economy and Management Study 2, no. 3 (May 4, 2021): 6–15. http://dx.doi.org/10.47616/jamrems.v2i3.122.
Повний текст джерелаАнотація:
This study aims to analyze the Relationship between Organizational Culture and Employee Performance through Work Stress at the Regional Office of the Directorate General of Customs and Excise, East Java I. This research method is an explanatory research, the analysis unit in this study is employees who work in the Directorate General of Customs and Excise Office. East Java I region, which consists of 80 structural officials, 79 functional officials and 1323 executive staff. The method of collecting research data using a questionnaire. The results showed that organizational culture affects the work stress of employees at the Regional Office of the Directorate General of Customs and Excise, East Java I, this shows that organizational culture is able to increase the work stress of employees of the Regional Office of the Directorate General of Customs and Excise, East Java. Organizational culture influences the performance of the employees of the Regional Office of the Directorate General of Customs and Excise, East Java I, this shows that with a good and appropriate organizational culture, it is able to increase the performance of the employees of the Regional Office of the Directorate General of Customs and Excise, East Java I. New organizational culture that also improves Employee stress, namely the imposition of input into daily work activity reports by employees in the daily logbook through an internet-based application with details on the types of activities, time norms, achievement targets and employee daily problems for all levels of employees, both structural, functional and executive.
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Hidayat, Raden Didiet Rahmat, Mohammad Iqbal Firdaus, Lis Lesmini, Endang Sugiharti, and Latifah Dwi Handayani. "PERBEDAAN WAKTU CLEARANCE IMPOR SEBELUM DAN SESUDAH IMPLEMENTASI PUSAT LOGISTIK BERIKAT (PLB)." Jurnal Logistik Indonesia 2, no. 1 (October 22, 2018): 1–8. http://dx.doi.org/10.31334/jli.v2i1.213.
Повний текст джерелаАнотація:
Pusat Logistik Berikat (PLB) or The Bonded Logistics Center is part of the Government's Economic Policy Package issued in September 2015. This clarified by Regulation of the Minister of Finance No. 272 of 2015 on Bonded Logistics Center (PLB) plus the Regulation of the Director General of Customs and Excise No. 1 of 2016, Regulation of the Director General of Customs and Excise No. 2 of 2016 and Regulation of the Director General of Customs and Excise No. 3 of 2016. The Implementation of Bonded Logistics Center (PLB) has managed to reduce the clearance time process from 4 days to 1.8 days.
15
Purnomo, Wisnuaji. "Career Development of Functional Position of Customs and Excise Inspector At The Directoreate General Of Customs and Excise, East Jawa I Regional Office." Airlangga Development Journal 6, no. 1 (June 27, 2022): 66–77. http://dx.doi.org/10.20473/adj.v6i1.36989.
Повний текст джерелаАнотація:
The mandate of the ASN Law shows that the career development of the State Civil Apparatus is an integral part of ASN Management. The purpose of ASN career development is to match the needs and goals of existing employees, with the career opportunities available in the organization concerned. The function of ASN as Public Policy Executor as well as the glue and unifier of the nation requires ASN to have professional and high-performing skills, knowledge and attitudes. One way to achieve this is by choosing a career as a functional official.Directorate General of Customs and Excise (DGCE) as one of the government agencies under The Ministry of Finance of Indonesian Republic that serves the public in the field of customs and excise, also has a functional position in the structure of its employee positions. Based on the data of Directorate General of Customs and Excise strategic plan (Renstra) 2015-2019, DGCE still needs additional new employees as many as 8,298 people, among them from the side of internal factors, among others, to recruit Functional Officials of Customs and Excise Inspectors sub-elements of Customs Audit. In terms of aspects of career management, one of the activities carried out is to appoint and improve the management of functional positions of DJBC. This research is a descriptive qualitative research design in the form of a case study. The selection of the case study research design was based on the fact that the researcher wanted to clarify the career development of the Functional Position of Customs and Excise Inspector at the Directorate General of Customs and Excise (DGCE), East Java I Regional Office, in detail and explore career development problems that exist over time. The framework in this research uses the process flow of career development theory which includes a career planning and career management.
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Gunawan, Rendi, Lia Fadjriani, and Feby Milanie. "JURIDICAL ANALYSIS OF THE ROLE AND FUNCTION OF CUSTOMS TO PREVENT THE Smuggling of Goods to Realize INCREASING STATE INCOME." International Journal of Educational Review, Law And Social Sciences (IJERLAS) 1, no. 1 (September 16, 2021): 26–36. http://dx.doi.org/10.54443/ijerlas.v1i1.8.
Повний текст джерелаАнотація:
In the Juridical Analysis of the Role of Customs and Excise in Supervising and Preventing Crimes of Smuggling of Goods at the Customs Commission Type B Batam, it aims to discuss the legal arrangements for the role of customs in supervising and preventing criminal acts of smuggling of goods and the implementation of obstacle factors, obstacles and solutions for the role of customs in supervising and preventing the crime of smuggling of goods (research study at the Customs and Excise KPU type B Batam). This study aims to determine the Juridical Analysis of the Role of Customs and Excise in Supervising and Preventing the Crime of Smuggling of Goods at the Customs Commission Type B Batam.The research conducted is descriptive research with the method normative legal approach (normative juridical) is carried out by means of study literature. Data collection tools used in this research are data in the form of document studies and literature searches and by using additional data in the form of interviews.The results of the study indicate that the general legal arrangement of Customs and Excise authority according to Law No. 17 of 2006 is, Customs and Excise receives reports or information from someone about a criminal act, summons people to be heard and examined as suspects or witnesses, examines, seeks , and collect information on criminal acts, arrest and detain people suspected of committing criminal acts, request information and evidence from suspects who commit criminal acts.For this reason, it is hoped that with the existence of complete legal rules and firm witnesses related to the crime of smuggling of goods, all related elements are able to understand the legal rules made to protect the public from the threat of danger, and legal rules should be emphasized so that no more criminal acts of smuggling of goods occur.
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Mamuaja, Kirana Falerina. "IPTEKS PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C MANADO." Jurnal Ipteks Akuntansi Bagi Masyarakat 4, no. 1 (October 23, 2020): 24. http://dx.doi.org/10.32400/jiam.4.1.2020.31083.
Повний текст джерелаАнотація:
Budget Realization Report is one component of the government financial statements that presents information about the realization and budget reporting entities in an equal manner for a certain period. Budget Realization Reports can provide information to report users about the indication of the acquisition and use of economic resources that have been carried out efficiently, effectively, accountably, and have been carried out in accordance with the budget and in accordance with statutory regulations. Customs and Excise has duties and functions that are closely related to the management of state finances. Customs and Excise manages state finances and carries out state revenue through import duties and excise. As a government agency that deals directly with export and import activities, Customs and Excise continues to strive to create various facilities in order to boost the pace of the Indonesian economy.
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Rahmawati, Rahmawati, Hardianto Hardianto, and Adinda Cahya. "PENINDAKAN CUKAI ILEGAL PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI TIPE MADYA PABEAN C PAREPARE PERSPEKTIF HUKUM ISLAM." Al-Amwal : Journal of Islamic Economic Law 4, no. 1 (March 17, 2019): 65–87. http://dx.doi.org/10.24256/alw.v4i1.1811.
Повний текст джерелаАнотація:
The results of this study are that the Parepare Customs and Excise Enforcement conducts various strict and massive and continuous supervision including law enforcement efforts on various attempts to smuggle illegal, dangerous goods and captured goods will be destroyed and provide sanctions in the form of fines. The factors that hinder the directorate general of customs against the circulation of illegal excise, the factor of the lack of public awareness that still brings illegal excise goods into the Parepare area, the factor is still weak supervision and enforcement carried out by customs officials, there are several efforts made, namely preventive efforts, namely efforts made for prevention, repressive efforts, namely the form of activities carried out after the existence of preventive supervision, internal factors, namely the submission of additional personnel or employees, external factors, namely free and unclear area boundaries.
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Djaali, Djaali, Maruf Akbar, and Karuna Karuna. "The Effect of Integrity, Work Culture, Knowledge of Audit Techniques, and Task Commitment Toward The Performance of Customs and Excise Auditors." Journal of Business and Behavioural Entrepreneurship 1, no. 1 (December 16, 2017): 27–34. http://dx.doi.org/10.21009/jobbe.001.1.03.
Повний текст джерелаАнотація:
The objective of this research is to get about the effect of integrity, work culture, knowledge of audit techniques, and task commitment toward the performance of customs and excise auditors. The research was conducted using survey method with quantitative approach. The size population in this research is 210 at customs and excise auditors. Research sample were selected as mush as 140 auditors using simple random sampling technique. The data obtained with questionnaires and test. The data analyzed using path analysis technique. The finding show that integrity, work culture, knowledge of audit techniques and task commitment have positive direct effect toward the performance of customs and excise auditors. Integrity, work culture and knowledge of audit techniques have positive direct effect toward the task commitment. Integrity and knowledge of audit techniques have positive direct effect toward work culture.
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Wahyu Hidayat and Aditya Subur Purwana. "Judicial Review of Customs Billing in Bankrupt Debtor." Customs Research and Applications Journal 1, no. 1 (December 10, 2019): 78–97. http://dx.doi.org/10.31092/craj.v1i1.18.
Повний текст джерелаАнотація:
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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Sunarmin, Sunarmin, Noviandari Sari Utami, and Wiwin Eka Yulianita. "ANALISIS EFEKTIVITAS PENETAPAN JALUR TERKAIT DENGAN DWELLING TIME DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK." Jurnal Pajak Vokasi (JUPASI) 1, no. 1 (September 10, 2019): 57–69. http://dx.doi.org/10.31334/jupasi.v1i1.493.
Повний текст джерелаАнотація:
Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. Considering the Directorate General of Customs and Excise, especially Tanjung Priok Customs and Excise KPU is faced with two functions, namely service and supervision, the strategic step taken to answer the problems of both functions is by determining the path. This study aims to discuss the determination of paths associated with dwelling time. The main problem in this research is the extent of the effectiveness of the application of the determination of the path and its relation to the dwelling time which is the loading and unloading time of the container carried from the vessel to the container out of the port. This research is a qualitative descriptive research with data collection techniques in the form of interviews and data secondary. From the results of interviews and data processed by the authors then concluded that with the establishment of a system of determining the path at the Tanjung Priok Customs and Excise KPU has been quite effective in reducing the dwelling time in the port of Tanjung Priok.
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Sunarmin, Sunarmin, Noviandari Sari Utami, and Wiwin Eka Yulianita. "ANALISIS EFEKTIVITAS PENETAPAN JALUR TERKAIT DENGAN DWELLING TIME DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK." Jurnal Pajak Vokasi (JUPASI) 1, no. 1 (September 23, 2019): 57–69. http://dx.doi.org/10.31334/jupasi.v1i1.506.
Повний текст джерелаАнотація:
Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. Considering the Directorate General of Customs and Excise, especially Tanjung Priok Customs and Excise KPU is faced with two functions, namely service and supervision, the strategic step taken to answer the problems of both functions is by determining the path. This study aims to discuss the determination of paths associated with dwelling time. The main problem in this research is the extent of the effectiveness of the application of the determination of the path and its relation to the dwelling time which is the loading and unloading time of the container carried from the vessel to the container out of the port. This research is a qualitative descriptive research with data collection techniques in the form of interviews and data secondary. From the results of interviews and data processed by the authors then concluded that with the establishment of a system of determining the path at the Tanjung Priok Customs and Excise KPU has been quite effective in reducing the dwelling time in the port of Tanjung Priok.
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Sumadi, Tia Rizkya Dilbar, and Muh Nurkhamid. "Pengaruh tarif bea masuk, profil importir, frekuensi impor, fasilitas kepabeanan, dan nilai pabean pada tax evasion di bidang kepabeanan." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 5 (December 25, 2022): 2105–17. http://dx.doi.org/10.32670/fairvalue.v5i5.2376.
Повний текст джерелаАнотація:
Currently, the Directorate General of Customs and Excise (DGCE) is facing challenges in balancing the service and supervisory functions through Post-Clearance Audit (PCA). Through quantitative studies, this research aims to analyze the effect of the criteria for determining the object of the audit: customs duty tariff, importer profile, import frequency, customs facilities and customs value on tax evasion in the customs sector. This study uses secondary data obtained from internal data of DGCE with a sample of 400 companies selected. This research uses multiple regression analysis method with the results showed that the variable import frequency, customs facilities, and customs value individually had a positive and significant effect on tax evasion on customs, while the variable import duty rates and importer profile individually had no significant effect. Simultaneously, the variable customs duty tariff, importer profile, import frequency, customs facilities and customs value have a positive and significant effect on tax evasion in the customs sector. This research is expected to be an input reference for the Directorate Audit of Customs and Excise of DGCE in an effort to improve customs audit performance by focusing on audits on companies that have large tax evasion potential.
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Phillips, MR, LJ Judge, and J. Carnwath. "LINDSAY v COMMISSIONERS OF CUSTOMS AND EXCISE." European Law Reports 6, no. 2 (March 1, 2002): 290–313. http://dx.doi.org/10.5235/elr.v6n2.290.
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Afdhal, Deddy, Ramlani Lina Sinaulan, and Mohamad Ismed. "Tanggngjawab Pidana Pelaksanaan Penyidikan Tindak Pidana Cukai Rokok Atas Pelanggaran Cukai Rokok Ilegal Berdasarkan Undang-Undang Nomor 39 Tahun 2007." SALAM: Jurnal Sosial dan Budaya Syar-i 8, no. 6 (November 10, 2021): 1903–14. http://dx.doi.org/10.15408/sjsbs.v8i6.23093.
Повний текст джерелаАнотація:
Discussion on criminal responsibility for conducting investigations into criminal acts of cigarette excise on illegal cigarette excise violations based on Law No. 39 OF 2007. The approach method used in this legal research is a normative juridical approach which is supported by empirical juridical by detailing the description, namely research that Deductive analysis begins with an analysis of the articles in the laws and regulations governing the issue of conducting investigations into criminal acts of cigarette excise on illegal cigarettes based on Law number 39 of 2007 and legal responsibility for perpetrators of excise crimes for the implementation of law number 39 of 2007. The executor in the field of excise is the Directorate General of Customs and Excise so that the enforcement of the Excise Law is carried out by the ranks of the Directorate General of Customs and Excise, both from the central level and the level of service and supervision in the smallest units in the region. The enforcement of the Excise Law by the Directorate General of Customs and Excise is carried out through two types of sanctions, namely administrative sanctions and criminal sanctions.Keywords: Criminal Liability; Cigarette Excise Violation Abstrak Pembahasan mengenai Tanggungjawab pidana pelaksanaan penyidikan tindak pidana cukai rokok atas pelanggaran Cukai rokok ilegal berdasarkan Undang-undang nomor 39 TAHUN 2007. Metode pendekatan yang dipergunakan dalam penelitian hukum ini adalah metode pendekatan yuridis normatif yang didukung dengan yuridis empiris dengan merinci uraian yaitu suatu penelitian yang secara deduktif dimulai analisa terhadap pasal-pasal dalam peraturan perundang-undangan yang mengatur terhadap permasalahan Pelaksanaan penyidikan tindak pidana cukai rokok atas rokok ilegal berdasarkan Undang-undang nomor 39 tahun 2007 dan Tanggungjawab hukum atas pelaku tindak pidana cukai atas pelaksanaan undang-undang nomor 39 tahun 2007. Pelaksana dibidang cukai adalah Direktorat Jenderal Bea dan Cukai sehingga penegakan Undang-Undang Cukai dilakukan oleh jajaran Diretorat Jenderal Bea dan Cukai, baik dari tingkat pusat maupun tingkat pelayanan dan pengawasan di unit terkecil di daerah. Penegakan Undang-Undang Cukai oleh Direktorat Jenderal Bea dan Cukai dilakukan melalui dua jenis pengenaan sanksi, yaitu sanksi administrasi dan sanksi pidana.Kata Kunci: Tanggungjawab Pidana; Pelanggaran Cukai Rokok; Tindak Pidana Cukai
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Zulkarnain, Novan. "Analysis And Database Design from Import And Export Reporting in Company in Indonesia." ComTech: Computer, Mathematics and Engineering Applications 7, no. 1 (March 1, 2016): 67. http://dx.doi.org/10.21512/comtech.v7i1.2228.
Повний текст джерелаАнотація:
Director General of Customs and Excise (DJBC) is a government agency that oversees exports and imports in Indonesia. Companies that receive exemption and tax returns are required to wipe Orkan activities export and import by using IT-based reporting. This study aimed to analyze and design databases to support the reporting of customs based report format for Director General of Customs and Excise No. PER-09/BC/2014. Data collection used was the Fact Finding Techniques consisted of studying the documents, interviews, observation, and literature study. The methods used for Design Database System is DB-SDLC (System Development Life Cycle Database), namely: Conceptual Design, Design Logical and Physical Design. The result obtained is ERD (Entity Relationship Diagram) that can be used in the development of Customs Reporting System in companies throughout Indonesia. In conclusions, ERD has been able to meet all the reporting elements of customs.
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Putri, Nyoman Dita Ary, I. Nyoman Gede Sugiartha, and Ni Made Sukaryati Karma. "Penegakan Hukum Terhadap Peredaran Rokok Tanpa Cukai di Indonesia." Jurnal Preferensi Hukum 3, no. 1 (February 27, 2022): 171–76. http://dx.doi.org/10.22225/jph.3.1.4679.171-176.
Повний текст джерелаАнотація:
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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Stefani Djong, Selviana, and 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, no. 01 (January 15, 2023): 1343–57. http://dx.doi.org/10.18535/ijsrm/v11i01.sh02.
Повний текст джерелаАнотація:
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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Oliver, Stephen. "HODGSON V THE COMMISSIONERS OF CUSTOMS AND EXCISE." European Law Reports 1, no. 1 (January 1, 1997): 116–35. http://dx.doi.org/10.5235/elr.v1n1.116.
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30
Newman, Karl, and Michael Michael. "I. Customs, Excise Duties and Value Added Tax." International and Comparative Law Quarterly 45, no. 3 (July 1996): 736–40. http://dx.doi.org/10.1017/s0020589300059479.
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Newman, Karl, Michael Michael, and Arnold Ridout. "I. Customs, Excise Duties and Value Added Tax." International and Comparative Law Quarterly 47, no. 3 (July 1998): 699–705. http://dx.doi.org/10.1017/s0020589300062278.
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Fotherby, Gordon. "II. Customs, Excise Duties and Value Added Tax." International and Comparative Law Quarterly 40, no. 3 (July 1991): 720–26. http://dx.doi.org/10.1093/iclqaj/40.3.720.
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Fotherby, Gordon. "II. Customs, Excise Duties and Value Added Tax." International and Comparative Law Quarterly 42, no. 1 (January 1993): 170–80. http://dx.doi.org/10.1093/iclqaj/42.1.170.
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Michael, Michael. "III. Customs, Excise Duties and Value Added Tax." International and Comparative Law Quarterly 44, no. 1 (January 1995): 221–25. http://dx.doi.org/10.1093/iclqaj/44.1.221.
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Anwar, Khoirul, and Muhammad Havidz Aima. "THE EFFECT OF COMPETENCE AND MOTIVATION ON ORGANIZATIONAL COMMITMENTS AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE." Dinasti International Journal of Education Management And Social Science 1, no. 2 (January 2, 2020): 183–96. http://dx.doi.org/10.31933/dijemss.v1i2.74.
Повний текст джерелаАнотація:
The purpose of this study is to find out and explain the effect of competence and motivation on organizational commitment and its implications for employee performance, which in this case is the performance of the PBC Audit Functional Officer at the Directorate General of Customs and Excise, Ministry of Finance of the Republic of Indonesia. The research method uses a quantitative approach, which became the population in this study were 318 PBC Audit Functional Officers of the Directorate General of Customs and Excise. The selection of sample is done by simple random sampling technique (Slovin 10% error tolerance), so that 77 respondents are determined. Data collection techniques that used are interviews and questionnaire instruments. The questionnaire survey instrument was randomly delivered to the PBC Audit Functional Officer at the Directorate General of Customs and Excise. The data is analyzed using structural equation modeling (SEM) with the Smart PLS 3.0 software program. This study revealed that competence, motivation and commitment organizational had a significant positive effect on employee performance, both partially and simultaneously. Besides that, organizational commitment variable does not mediate competence and motivation variables on employee performance.
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CANNON, JOHN D. "Policy planning in HM Customs and Excise Customs Policy Directorate. A trainer's perspective." Public Administration and Development 17, no. 2 (May 1997): 223–34. http://dx.doi.org/10.1002/(sici)1099-162x(199705)17:2<223::aid-pad942>3.0.co;2-z.
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Patricia, Corinna, Yoserwan Yoserwan, and A. Irzal Rias. "Authority of Prosecutor as the Executor of Judge’s Decision Stating That the Evidence Is Confiscated for the State; Criminal Act in the Excise Field." International Journal of Multicultural and Multireligious Understanding 8, no. 9 (September 4, 2021): 131. http://dx.doi.org/10.18415/ijmmu.v8i9.2950.
Повний текст джерелаАнотація:
The objectives of the current study are: 1) to identify and analyze the authority of prosecutor as the executor of judge’s decision on the spoils resulting from criminal act of excise, 2) to find out and analyze the arrangements regarding the coordination of the prosecutor as the executor with the Director of Enforcement and Investigation/ Head of the Regional Office of the Directorate General of Customs and Excise related to the execution of the judge’s decision stating that the evidence is confiscated for the state in criminal act in the excise field. This study applies a qualitative approach and uses secondary and primary data as support. The results of the study show that: (1) the executive authority of the prosecutor to carry out court decisions that have permanent legal force in criminal cases is regulated in Articles 270 to 276 of the Criminal Procedure Code. The provisions of Article 270 of the Criminal Procedure Code are in line with the provisions described in Article 54 paragraph (1) of Law No. 48 of 2009 concerning Judicial Powers that the implementation of court decisions in criminal cases is carried out by prosecutor. Then, the implementation of court decisions in cases of criminal acts in the excise field still refers to the Criminal Procedure Code because the Excise Law does not specifically determine the party authorized to carry out the execution of state booty in excise crimes, (2) the execution of judge’s decision stating evidence confiscated for the state in a criminal act in the excise field does not include regulations regarding the coordination of the prosecutor as executor with the Director of Enforcement/Head of Regional Office of the Directorate of Customs and Excise Enforcement and Investigation.
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Djunaidi, Ahmad, Aji Prasetyo, and Reza Kurnia Putra. "EFEKTIVITAS PENGAWASAN KEPABEANAN IMPOR TERKAIT DENGAN KEBIJAKAN ASEAN-CHINA FREE TRADE AREA DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK." Jurnal Pajak Vokasi (JUPASI) 1, no. 1 (September 10, 2019): 39–49. http://dx.doi.org/10.31334/jupasi.v1i1.491.
Повний текст джерелаАнотація:
The ACFTA policy, which makes it easier for users of imported goods from China, has caused some cases of importers violating the ACFTA policy provisions by smuggling illegal goods from China. This study aims to determine the effectiveness of import kepabenan supervision related to the policy of ACFTA in Main Service Office of Customs and Excise Type A Tanjung Priok related to the number of smuggled goods and illegal goods entering Indonesia utilizing ACFTA policy, inhibiting factors and driving factors what are simultaneously interconnected with the level of effectiveness of import customs supervision related to ACFTA policy. The research approach used is descriptive qualitative. From the research result, it is known that import supervisory supervision related to ACFTA policy in Main Service Office of Customs and Excise Type A Type A Tanjung Priok is still not effective, with inhibiting factor that is inadequate infrastructure and human resources which is not proportional to work volume so that supervision becomes less intensive, namely automatic tracking system and Product Intelligence Result Memorandum in conducting supervision and import standards that have been set by Customs.
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Djunaidi, Ahmad, Aji Prasetyo, and Reza Kurnia Putra. "EFEKTIVITAS PENGAWASAN KEPABEANAN IMPOR TERKAIT DENGAN KEBIJAKAN ASEAN-CHINA FREE TRADE AREA DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK." Jurnal Pajak Vokasi (JUPASI) 1, no. 1 (September 23, 2019): 39–49. http://dx.doi.org/10.31334/jupasi.v1i1.504.
Повний текст джерелаАнотація:
The ACFTA policy, which makes it easier for users of imported goods from China, has caused some cases of importers violating the ACFTA policy provisions by smuggling illegal goods from China. This study aims to determine the effectiveness of import kepabenan supervision related to the policy of ACFTA in Main Service Office of Customs and Excise Type A Tanjung Priok related to the number of smuggled goods and illegal goods entering Indonesia utilizing ACFTA policy, inhibiting factors and driving factors what are simultaneously interconnected with the level of effectiveness of import customs supervision related to ACFTA policy. The research approach used is descriptive qualitative. From the research result, it is known that import supervisory supervision related to ACFTA policy in Main Service Office of Customs and Excise Type A Type A Tanjung Priok is still not effective, with inhibiting factor that is inadequate infrastructure and human resources which is not proportional to work volume so that supervision becomes less intensive, namely automatic tracking system and Product Intelligence Result Memorandum in conducting supervision and import standards that have been set by Customs.
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Kozyrin, Aleksandr N. "Fiscal Consequences of Submission of Goods and Waste to Customs Procedures for Processing." Financial law 10 (October 8, 2020): 30–37. http://dx.doi.org/10.18572/1813-1220-2020-10-30-37.
Повний текст джерелаАнотація:
The development of foreign trade relations of the Russian Federation is due to the constant theoretical and practical interest in the legal regulation of customs relations and the fiscal consequences of placing goods under customs procedures. With the adoption of the Customs code of the Eurasian Economic Union, customs legislation has been updated in terms of customs procedures and customs payments. The article uses the new customs legislation to consider customs processing procedures (on the customs territory, outside the customs territory, for domestic consumption) and fiscal regulation of the main categories of goods placed under these procedures (processed products, waste and residues). The article analyzes the procedure for calculating customs duties, peculiarities of calculating and paying taxes (VAT, excise taxes), special rules for customs assessment of waste, etc.
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Murhaban, Murhaban, and Jufrizal Jufrizal. "ANALISIS PENGGUNAAN BENFORD’S LAW DALAM PERENCANAAN AUDIT DI DIREKTORAT JENDERAL BEA DAN CUKAI CABANG KOTA LHOKSEUMAWE." Jurnal Akuntansi dan Keuangan 5, no. 1 (February 2, 2017): 38. http://dx.doi.org/10.29103/jak.v5i1.1812.
Повний текст джерелаАнотація:
This study aims to analyze the use of Benford's Law in Audit Planning at the Directorate General of Customs and Excise, Lhokseumawe City. The data used in this study are secondary data obtained directly from the Directorate General of Customs and Excise, Lhokseumawe City in 2015-2017. Data analysis methods used in this study are First Digits, Second Digits, and Three Digits. The results show that Benford's Law requirements analysis meet the requirements, and from the results of the Benford's Law data analysis, there are differences in the actual frequency data patterns with the Benford's Law frequency pattern, and also from the differences in frequency patterns that show that Benford's Law is effective and could be used to detect predictions of audit findings appropriately.
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Amin, Gazali. "Impact of Reward and Punishment on Performance Employees." Bongaya Journal for Research in Management (BJRM) 4, no. 1 (March 14, 2022): 34–40. http://dx.doi.org/10.37888/bjrm.v4i1.330.
Повний текст джерелаАнотація:
The aim of this study is to determine if there is an impact of reward and punishment on the performance of employees at the Directorate General of Customs and Excise Type Madya Pabean B Makassar's supervision and service office. The data used in this study are primary data collected directly via the distribution of questionnaires. This study involved 44 employees of the Directorate General of Customs and Excise Type Madya Pabean B Makassar's Supervision and Service Office. Data analysis techniques using multiple linear regression techniques with the SPSS 24 package. The results indicated that the first suggested hypothesis was accepted because the hypothesis test revealed a positive but negligible result. The second hypothesis was accepted because it yielded positive and statistically valid hypothesis test results.
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Habib, Nur, Lela Nurlaela Wati, and Amalia Kusuma Wardini. "Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result." Jurnal Reviu Akuntansi dan Keuangan 12, no. 1 (April 18, 2022): 88–105. http://dx.doi.org/10.22219/jrak.v12i1.17655.
Повний текст джерелаАнотація:
This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.
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Kennedy, LJ, and J. Kay. "R v CUSTOMS AND EXCISE EX P. LUNN POLY." European Law Reports 2, no. 4 (July 1, 1998): 438–55. http://dx.doi.org/10.5235/elr.v2n4.438.
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Newman, Karl, and Gordon Fotherby. "III. Customs and Excise Duties and Value Added Tax." International and Comparative Law Quarterly 39, no. 1 (January 1990): 226–33. http://dx.doi.org/10.1093/iclqaj/39.1.226.
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Pasichnyi, Mykola. "The priorities of the state excise policy." University Economic Bulletin, no. 52 (March 18, 2022): 167–76. http://dx.doi.org/10.31470/2306-546x-2022-52-167-176.
Повний текст джерелаАнотація:
The research subject includes the theoretical basis and mechanism of excise policy formation and realization. The study aims to determine the priorities of excise policy development in the context of developing its regulatory impact on economic processes and increasing the fiscal potential of excise duty. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are applied. Results. The fiscal significance of the excise tax in the OECD countries and Ukraine for the last two decades has been determined. The main stages of excise policy development in 2001–2021 are systematized. The volumes of illegal circulation of excisable goods and losses of tax revenues are analyzed. Finally, the priorities of the excise policy are substantiated. Practical implications. Tax policy and instruments of its implementation. Conclusions. Ukraine could use the foreign experience of floating excise tax on fuel in a period of high and rising prices for petroleum products. It is necessary to eliminate the fundamental reason for expanding the illegal tobacco market - a significant difference in the growth rate of cigarette prices (primarily due to the rising tax burden) and household income. Therefore, it is reasonable to change the current schedule of excise duty rates by revising them and slowing down the growth from 20% to 10-12% annually. Furthermore, it is actually to return criminal liability for the illegal movement of tobacco products across the customs border of Ukraine. It is necessary to increase further the institutional capacity of the State Customs and State Border Services. The government should improve the institutional environment for the e-commerce of excisable goods. The priority direction of the taxation development of alcoholic beverages and tobacco products is introducing an automated control system over their production and circulation (electronic excise stamp). A further increase in the tax rate on alcohol should be taken with caution, understanding the potential threats to reduce legal production, and replacing this niche with counterfeiting, which will lead to lower revenues or a tiny increase. The main criterion for collecting excise tax for cars should be technical and operational characteristics related to fuel efficiency.
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Suryanto, Fajar, Budi Hartono, and Ressi Dwiana. "Implementasi Kebijakan Asean-China Free Trade Area (ACFTA) dalam Meningkatkan Kualitas Pelayanan Kepabeanan Belawan, Sumatera Utara." Journal of Education, Humaniora and Social Sciences (JEHSS) 5, no. 2 (November 21, 2022): 1597–608. http://dx.doi.org/10.34007/jehss.v5i2.1423.
Повний текст джерелаАнотація:
This study aims to determine the implementation of the ACFTA policy and the factors that influence the implementation at the Medium Customs Type, Customs and Excise Controlling and Servicing Office of Belawan, North Sumatra. The method used is descriptive qualitative with data collection is done through observation, interviews and documentation. Meanwhile the data analysis techniques used are data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it is known that the implementation of the Asean-China Free Trade Area (ACFTA) Policy in Improving the Quality of Services for Medium Customs Type, Customs and Excise Controlling and Servicing Office of Belawan, North Sumatra, North Sumatra still need improvement because communication and bureaucratic structure have not gone well, which is influenced by This is due to the absence of Standard Operating Procedures (SOP), wide fragmentation, different understandings between employees, the absence of special channels related to handling COO constraints, limited socialization and competence of Information Services officers. Meanwhile, those that support implementation are Disposition and Resources which are influenced by organizational culture factors, incentives, infrastructure, internal control, age, information disclosure and performance contracts.
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Gevers, Bert, and Levi Goossens. "Feasibility of Harmonizing Customs Sanctioning Systems in the European Union: Some Considerations from a Belgian Point of View." Global Trade and Customs Journal 13, Issue 7/8 (July 1, 2018): 329–34. http://dx.doi.org/10.54648/gtcj2018038.
Повний текст джерелаАнотація:
The Belgian customs sanctioning system is hard and can feel oppressive since nearly all violations of customs (and excise) legislation are criminally sanctioned, rather severe (prison) sanctions can be imposed and offenders can be sanctioned for the mere violation of the law even if such violation only was caused by negligence without the intention to be non-compliant. A full harmonization of customs sanctions on the EU level could tone this down. Although EU Directive 2017/1371 will install an ‘approximation’ of the customs sanctioning systems of the EU Member States, the question remains whether the political will is present for full harmonization.
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Sriyanto, Agus. "TINJAUAN YURIDIS PENGENAAN BEA MASUK DAN PAJAK-PAJAK DALAM RANGKA IMPOR (PDRI) FILM IMPOR." INFO ARTHA 3 (May 23, 2017): 90–108. http://dx.doi.org/10.31092/jia.v3i0.44.
Повний текст джерелаАнотація:
Law No. 17 of 2006 on the amendment of Law No. 10 of 1995 on Customs has already accommodated the provisions of the Agreement on Implementation of Article VII of the GATT 1994. One of these provisions is a method that allowed the determination of the customs value rates. owever, in practice often a discrepancy between the rules and the implementation. There are some cases that arise, involving importers rights holders imports from trade associations (representatives of six producer fim Hollywood America (MPAA)), and after conducted audits of customs and excise discovered fact an indication that this time they do not include the value of royalties in the calculation of customs duties movies -film that they imported at the time of giving notice of imported goods and pay off the levies customs duties and taxes on import to the Customs and Excise office. The term goods or objects in the form of intangible objects, referring to the provisions of civil law can be in the form of copyright which there are royalties manufacturers to publish / distribute content using the film in the form of a roll of film, DVD, or other computer files. Movie content is the intellectual property rights of man in the form of cinematography, and with a certain economic value, can have implications for increasing the value of the object from the original object in the form of an empty movie becomes much more valuable after the content in cinematography.
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Budiman, Arif. "PENGATURAN PENGAWASAN LALU LINTAS BARANG KENA CUKAI PADA KAWASAN PERDAGANGAN BEBAS (Studi Pencabutan Fasilitas Cukai Pada Kawasan Perdagangan Bebas)." UNES Law Review 3, no. 4 (August 1, 2021): 392–405. http://dx.doi.org/10.31933/unesrev.v3i4.202.
Повний текст джерелаАнотація:
Based on Article 17 section (2) of Government Regulation Number 10 of 2012 Excisable Goods in Free Trade Zone (FTZ) can be granted exemption. However, after the issuance of Government Regulation Number 41 of 2021 the duty-free facility is revoked, the Excisable Goods in FTZ is charged to excise duty. Formulation of the problem in this thesis is how to regulate and supervise the excisable goods traffic at the FTZ and how to implicate the juridical of the official note issued by the Director General of Customs and Excise regarding the Revocation of Duty-Free Facilities at the FTZ. This is a legal research with descriptive specifications. The approach used is a normative juridical approach. It is used secondary data collected through literature research and analyzed the data qualitatively to be presented in a qualitative descriptive form. Based on the results of the study, it is known that the Regulation of the Traffic of Excisable Goods at the FTZ in Indonesia before the Memorandum of the Directorate General of Customs and Excise number 466/BC/2019 used the CK-FTZ document. Following the Government Regulation Number 41 of 2021, the arrangement was the same as the excise document in other customs areas. The supervision of the traffic of excisable goods at the FTZ in Indonesia carried out by DJBC is a form of prevention and repressive (action). The Juridical Implications of the Official Memorandum number ND-466/BC/2019 revoke the duty-free facility at the FTZ indirectly. Government Regulation Number 41 of 2021 has been issued to answer the Official Memorandum, but it is necessary to review it if it is related to the above regulation, Law Number 44 of 2007 so that in the formation of a legislation in accordance with the hierarchy and in line "lex superior" principle. derogat legi inferior".