{"title":"Analysis of Insurance Documents as an Alternative Tool For Testing Transaction Value in Customs Value Determination","authors":"I. Wahyudi, A. Efendi","doi":"10.31092/craj.v1i1.15","DOIUrl":"https://doi.org/10.31092/craj.v1i1.15","url":null,"abstract":"Minister of Finance, Sri Mulyani delivered an update on the realization of the 2019 StateRevenue and Expenditure Budget (APBN) as of August 31, 2019. In terms of state revenue,the figure reached Rp 1,189.3 trillion. To achieve the revenue target, the Ministry ofFinance needs to continuously make efforts to optimize tax revenues. Tanjung PriokCustoms Office as part of the Ministry of Finance is required to take strategic steps inoptimizing its role as revenue collector, technically regarding customs valuedetermination. One of the challenges in customs value is that importers convey transactionprices below the actual transaction price (under invoicing). This of course also results in adecline in state revenue. Based on these conditions, this study will examine how theanalysis of insurance data can be used as an alternative value test tool for importtransaction values. This study will capture an overall picture of the insurance documentexamination process, technical problem and how to make it as an alternative value testtool for import transaction values with a qualitative approach.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128455298","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}
{"title":"Judicial Review of Customs Billing in Bankrupt Debtor","authors":"W. Hidayat, A. S. Purwana","doi":"10.31092/craj.v1i1.18","DOIUrl":"https://doi.org/10.31092/craj.v1i1.18","url":null,"abstract":"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.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122228657","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}
Y. D. Nauly, Kamal Harianto, S. Hutabarat, F. Laksana, M. I. Harahap, Juan Binanda Lumbangaol
{"title":"An Analysis on Relaxation of Import Facility For Export Purpose (KITE): A Case Study of PT Indonesia Asahan Aluminium","authors":"Y. D. Nauly, Kamal Harianto, S. Hutabarat, F. Laksana, M. I. Harahap, Juan Binanda Lumbangaol","doi":"10.31092/craj.v1i1.3","DOIUrl":"https://doi.org/10.31092/craj.v1i1.3","url":null,"abstract":"BPS-Statistics Indonesia, noted the value of imports in 2018 grew 20.15% while export values only grew 6.65%.Accordingly, there was a trade deficit of USD 8.57 billion. For boosting export, the government gives exemption or reimbursement of import duty and other import related taxes through the Import Facility for Export Purpose(KITE). PT Indonesia Asahan Aluminum (Inalum) engages in aluminum processing industry. Inalum suppliesintermediate input to third parties such as aluminum extrusion companies which export the end products. So far, imports of Inalum are still subject to import duty and other import related taxes. This study aims to provide an overview of the KITE expansion scheme that can be provided to Inalum. This study uses a descriptive exploratory method, moving from existing data then referring to the relevant provisions and then proposes new provisions plan for the expansion of KITE. This study found there is a great opportunity to overcome this deficit by providing an expansion of KITE. Then, this study discovered the extension of KITE to Inalum and the third parties had a significant impact on increasing exports. And then, from the analysis of the existing KITE provisions, this study found the need for expansion of the facility","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134221799","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}
{"title":"CUSTOMS’ ROLE IN OVERCOMING COVID-19 OUTBREAK: THE CASE OF INDONESIA","authors":"Diyouva Novith, Muhammad Hadiyan Ridho","doi":"10.31092/craj.v2i2.67","DOIUrl":"https://doi.org/10.31092/craj.v2i2.67","url":null,"abstract":"The global pandemic so-called COVID-19 disrupts supply chain and have an impact on numerous sectors. The adversity suffered by most of the countries is severe shortage of medical supply input. In addition, the nuisance on supply chain also affects economic growth and the most affected are firms which operations are related to international trade. Customs as related institution in international trade has a vital role in sustaining the supply chain continuity. This paper is quantitative research with descriptive statistics method. The paper analyses the policies implemented by customs authority and provide the data analysis in statistical form with descriptive narrative. Our findings depict how the preliminary steps that taken affect domestic supply by stimulating cross-border trade. Our result also show that fiscal incentives successfully escalate medical equipment supply via importation and take a role on national balance trade, but procedural support provided can’t handle numerous of importation of medical supplies so there’s no changes in dwelling time. The outcomes and findings of our study can be used by government or researchers as an evaluation for progressing the further support systems guiding supply chain.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130044922","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}
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