ANALISIS PENGAWASAN PENGELUARAN BARANG PADA TOKO BEBAS BEA DALAM KOTA (DUTY FREE SHOP) DALAM UPAYA MENGAMANKAN PENERIMAAN PAJAK DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA
DOI:
https://doi.org/10.31334/jupasi.v1i1.507Keywords:
Supervision, Customs, Duty Free ShopAbstract
A Thesis discussed supervision to their expense of goods on one of the tweeps facilities the store is free the duties is under office customs jakarta, namely pt sj indonesia / lotte duty free in a bid to secure tax revenue.The purpose of he did this study is to find a monitoring system to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in an effort to tax revenues and the obstacles with respect to the supervision. The research is based on the qualitative research descriptive by applying a technique the collection of data in the form of the objective of the interview and secondary data .The results of the interviews and the data on after that it is processed and analyzed in order to understand the supervision to their expense of goods which will be applied is he would do to PT SJ Indonesia / Lotte Duty Free in a bid to secure the country tax receipts. The result of this research, the author concluded that the supervision to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in a bid to secure tax revenue has been running in accordance with the rules applied apply. But, its implementation happened obstacles is internal, like a coordination between supervision office, and obstacles which are external, as an opportunity used company related for committing a foul and have not the construction of a technological system and information centralized.References
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Dokumen:
Undang-Undang Nomor 17 Tahun 2006 tentang Perubahan Atas Undang-Undang Nomor 10 Tahun 1995 Tentang Kepabeanan.
Peraturan Pemerintah Nomor 32 Tahun 2009 tentang Tempat Penimbunan Berikat
Peraturan Pemerintah Nomor 85 Tahun 2015 tentang Perubahan Atas Peraturan Pemerintah Nomor 32 Tahun 2009 tentang Tempat Penimbunan Berikat
Peraturan Menteri KeuanganNomor 37/PMK.04/2013 tentang Toko Bebas Bea.
Peraturan Menteri KeuanganNomor 207/PMK.04/2017 tentang Toko Bebas Bea.
Peraturan Menteri Keuangan Nomor 225/PMK.04/2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 139/PMK.04/2007 tentang Pemeriksaan Pabean Di Bidang Impor.
Peraturan DirekturJenderal Bea dan CukaiNomor P-22/BC/2009 tentang Pemberitahuan Pabean Impor
Peraturan DirekturJenderal Bea dan Cukai Nomor 26/BC/2016 tentang Tatalaksana Pengeluaran Barang Impor dari Tempat Penimbunan Berikat ke Tempat Penimbunan Berikat Lain.
Peraturan DirekturJenderal Bea dan Cukai PER-19/BC/2013 tentang Toko Bebas Bea.
Peraturan DirekturJenderal Bea dan Cukai PER-01/BC/2018 tentang Toko Bebas Bea
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