Analisis penetapan harga barang impor sebagai upaya Meningkatkan penerimaan negara pada kantor Pengawasan dan pelayanan bea dan cukai Tipe madya pabean juanda
Daftar Isi:
- Tax is a source of revenue of a State, one of which produces tax, that is import activity, where the import activity is supervised by Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Juanda (KPPBC TMP Juanda) and directly by Direktorat Jenderal Bea dan Cukai. This research to determine how to calculate import duties and taxes in the framework of imports conducted KPPBC TMP Juanda as well as to know the impact arising from the determination of tariffs and prices of imported goods. The data in the form of 2 (two) letter of payment of import duty, excise, and tax (SPPBMCP), 2 (two) billing, 2 (two) pieces of data request note and shipment documents (NPDBK), 1 (one) letter of approval of the dispatch of goods of consignment. The results of the analysis of the letter of determination of payment of customs and tax duties (SPPBMCP) indicates that underpayment can increase state revenues, if the importer can not pay off the deficiency can file an objection in accordance with established procedures. Keywords: Taxes, imports, import duties, taxes in the framework of other imports, shipment.