“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

Pebriana Arimbhi, Edy Edy, Gandri Narandu
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摘要

一篇论文讨论了监督他们在推特的一个设施上的商品费用,商店是免费的,关税是在雅加达海关办公室,即pt sj印度尼西亚/乐天免税店,以确保税收收入。他做这项研究的目的是找到一个监控系统,他们的消费商品适用于PT SJ印尼/乐天免税店,以努力税收收入和障碍方面的监督。研究是基于定性的描述性的研究应用技术的收集数据的形式采访和辅助数据的目的后,面试的结果和数据,处理和分析,以了解商品的监督他们的费用将被应用他会做印尼PT SJ /乐天免税,以保障国家税收收入。通过本研究的结果,笔者得出的结论是,对其消费商品的监管适用于PT SJ印尼/乐天免税店,以确保税收收入,一直按照适用的规则运行。但是,其实施过程中出现的障碍既有内部的,如监管部门之间的协调障碍,也有外部的,如利用相关公司的机会进行违规行为的障碍,而且还没有建立一个技术体系和信息集中。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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
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.
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