PROSEDUR PENETAPAN NOTA PEMBETULAN (NOTUL) DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK JAKARTA
DOI:
https://doi.org/10.31334/reformasi.v4i1.586Keywords:
Imports, Classification of goods, Tarif Customs ValueAbstract
Cost in is the tax of the country depand from rules constitution for the things that come in to pabean area. From there the subyek of this final duty is How The Prosedure of Confirmatiom Correcting Note (NOTUL) at the Office of First Service Bea and Cukai type A Tanjung Priuk Jakarta. . Achivement from making this materi is to know the Prosedure of Confirmation Correcting Note (NOTUL) at the Office of First Service Bea Cukai Type A Tanjung Priuk Jakarta. The writer using some of the method collecting data with looking for dates from the countries that connacting import. The observation method that to do on this final duty from the study of the closing observation, collecting data method and dooing interview with the subyek. The Conclusion is Based on the Procedure of Stipulation of Notice in the Office of Main Customs and Excise Type A Tanjung Priok Jakarta in the period of 2017 is in accordance with the Law Number 17 of 2006 on the amendment to Law Number 10 Year 1995 About Customs.
References
Abunyamin, Oyok. 2012. Perpajakan Pusat dan daerah. Bandung: Humaniora
Mardiasmo. 2013. Perpajakan Edisi Revisi 2013. Yogyakarta: Andi.
Pohan, Chairil Anwar. 2014. Pengantar Perpajakan. Jakarta: Mitra Wacana
Resmi, Siti. 2011. Perpajakan teori dan kasus buku satu. Jakarta: Salemba Empat
Salim, Agus; Taufik Hidayat dan Eko Susanto. 2014. Panduan Pajak Lengkap 2014. Jakarta: Edu Cipta Solusi.
Sumarsan, Thomas. 2015. Perpajakan Indonesia . Yogyakarta: Indeks
Waluyo. 2013. Perpajakan Indonesia (Buku 1,Edisi 11). Jakarta: Salemba Empat
Undang-Undang Republik Indonesia Nomor 6 Tahun 1983 sebagaimana telah diubah terakhir dengan Undnag-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan
Undang-undang No.12 Tahun 1985 sebagaimana telah diubah dengan undang-undang 12 Tahun 1994 tentang Pajak Bumi dan Bangunan.
Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dan pengelolaan Bea Perolehan Hak atas Tanah dan Bangunan, dan pengelolaan Pajak Bumi dan Bangunan sektor Perdesaan dan Perkotaan.
Keputusan Menteri keuangan No. 201/KMK.04/2000 tentang penyesuaian besarnya Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP) sebagai dasar penghitunga Pajak Bumi dan bangunan.
Keputusan Menteri Keuangan No. 1002/KMK.04/1985 tentang Tata Cara Pendaftaran Objek Pajak Bumi dan Bangunan.
Pergub No. 259 Tahun 2015 tentang pembebasan pajak bumi dan bangunan perdesaan dan perkotaan atas rumah, rumah susun sederhana sewa dan rumah susun sederhana milik dengan nilai jual objek pajak sampai dengan Rp.1.000.000.000,
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy.
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.
5. Miscellaneous
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
