Jurnal Pajak Vokasi (JUPASI)最新文献_第2页

ANALISIS EFEKTIVITAS PENETAPAN JALUR TERKAIT DENGAN DWELLING TIME DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK 分析了在丹戎普里克类型的海关总局与DWELLING TIME相关线路的建立的有效性

Jurnal Pajak Vokasi (JUPASI) Pub Date : 2019-09-10 DOI: 10.31334/JUPASI.V1I1.506

Sunarmin Sunarmin, Noviandari Sari Utami, Wiwin Eka Yulianita

{"title":"ANALISIS EFEKTIVITAS PENETAPAN JALUR TERKAIT DENGAN DWELLING TIME DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK","authors":"Sunarmin Sunarmin, Noviandari Sari Utami, Wiwin Eka Yulianita","doi":"10.31334/JUPASI.V1I1.506","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I1.506","url":null,"abstract":"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.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126494095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

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 “免税商店”(任务自由商店)的商品支出监督分析，以确保在雅加达海关和海关部门获得税收

Jurnal Pajak Vokasi (JUPASI) Pub Date : 2019-09-10 DOI: 10.31334/JUPASI.V1I1.507

Pebriana Arimbhi, Edy Edy, Gandri Narandu

{"title":"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","authors":"Pebriana Arimbhi, Edy Edy, Gandri Narandu","doi":"10.31334/JUPASI.V1I1.507","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I1.507","url":null,"abstract":"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.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"175 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116534038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EFEKTIFITAS PROSEDUR KEPABEANAN TERKAIT DENGAN DWELLING TIME UNTUK IMPORTASI DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE C SOEKARNO HATTA TAHUN 2017 2017年，csokarno HATTA等海关高级关税部门的招聘过程与DWELLING TIME有关

Jurnal Pajak Vokasi (JUPASI) Pub Date : 2019-09-10 DOI: 10.31334/JUPASI.V1I1.503

Tony Triyulianto, Pebriana Arimbhi, Emanuel Ageng Pratama Labupili

{"title":"EFEKTIFITAS PROSEDUR KEPABEANAN TERKAIT DENGAN DWELLING TIME UNTUK IMPORTASI DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE C SOEKARNO HATTA TAHUN 2017","authors":"Tony Triyulianto, Pebriana Arimbhi, Emanuel Ageng Pratama Labupili","doi":"10.31334/JUPASI.V1I1.503","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I1.503","url":null,"abstract":"This research is intended to discuss the effectiveness of customs procedures related with dwelling time for importation in the Main Service Office of Customs and Excise Type C Soekarno Hatta in 2017. The main problem in this research is how the level of effectiveness of customs procedures and its relation with dwelling time for importation process in KPUBC Type C Soekarno Hatta. With ineffective implementation of customs procedures in the process of imported goods resulted in high dwelling time figures. With the existence of high dwelling time will certainly inhibit the smooth flow of importation process and the release of imported goods.This research is a qualitative descriptive research with data collection techniques in the form of interviews and secondary data. The results of interviews and data are then processed and analyzed to determine the effectiveness of customs procedures related to dwelling time for the importation in KPUBC Type C Soekarno Hatta in 2017.The results of this research, the authors conclude that KPUBC Type C Soekarno Hatta in 2017 seen from the aspect of the plan or program and the rules and regulations included in the category effective, whereas from the duties or functions and objectives or ideal conditions included in the category less effective. Therefore, for the future KPUBC Type C Soekarno Hatta can improve the effectiveness of customs procedures by minimizing the constraining entities that occur by using appropriate entrepreneurs. The author also advises KPUBC Type C Soekarno Hatta to provide performance guidance training to be more effective, to customs service users to learn all the rules and latest information on customs procedures and for DJBC itself is expected to take an active role in it.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124498339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EFEKTIVITAS PENGAWASAN KEPABEANAN IMPOR TERKAIT DENGAN KEBIJAKAN ASEAN-CHINA FREE TRADE AREA DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK 进驻保税监督的有效性与丹戎普里克等海关总局的亚盟自由贸易区政策有关

Jurnal Pajak Vokasi (JUPASI) Pub Date : 2019-09-10 DOI: 10.31334/JUPASI.V1I1.504

Ahmad Djunaidi, Aji Prasetyo, Reza Kurnia Putra

{"title":"EFEKTIVITAS PENGAWASAN KEPABEANAN IMPOR TERKAIT DENGAN KEBIJAKAN ASEAN-CHINA FREE TRADE AREA DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK","authors":"Ahmad Djunaidi, Aji Prasetyo, Reza Kurnia Putra","doi":"10.31334/JUPASI.V1I1.504","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I1.504","url":null,"abstract":"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.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124885790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

IMPLEMENTASI KEBIJAKAN EARMARKING TAX PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI KOTA BEKASI 贝卡西市汽车燃油税耳标税务政策的执行

Jurnal Pajak Vokasi (JUPASI) Pub Date : 2019-09-10 DOI: 10.31334/JUPASI.V1I1.505

Devi Purnama Sari, Taufik Silfian, Septian Khaerul Ghany

{"title":"IMPLEMENTASI KEBIJAKAN EARMARKING TAX PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI KOTA BEKASI","authors":"Devi Purnama Sari, Taufik Silfian, Septian Khaerul Ghany","doi":"10.31334/JUPASI.V1I1.505","DOIUrl":"https://doi.org/10.31334/JUPASI.V1I1.505","url":null,"abstract":"The phenomenon of this study is about implementation Earmarking Tax of Pajak Bahan Bakar Kendaraan Bermotor – Vehicle Fuel Tax having allocation of fund is 70% for reduce of air pollution and environment damage. The purpose of this study is known and analyze of implementation policy earmarking tax vehicle fuels tax in Bekasi City and also entity of support and entity of inhibition on implementation this policy. Method of this study is using qualitative approach with descriptive specificity. The result of this study is implementation policy earmarking tax upon vehicle fuels tax in Bekasi City of West Java to the objective and target policy is as the allocation of funds to pressure the impact of of tax object with target policy is society by focuses to the negative impact of tax object. The activity of the policy on existing tax is in accordance with SOP, but implementation of the allocation fund is not in accordance with regulatations. The result of the activities of the policy of Earmarking Tax PBBKB not yet maximum utilization of allocation funds of activities budgeted. Enity of support has been the use of administrative systems and IT systems in the implementation of the policy of collecting Vehicle Fuel Tax such as Ring Code. While the entity inhibits the policy or rules and organizational structure. Because the Municipal Government of Bekasi has no special regulations governing the allocation of funds. And SKPD associated with the implementation of earmarking tax is still less active and less understanding of the policy.","PeriodicalId":202749,"journal":{"name":"Jurnal Pajak Vokasi (JUPASI)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116913940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1