MEKANISME PENGAWASAN PENGOLAHAN KEMBALI BARANG KENA CUKAI HASIL TEMBAKAU PADA KANTOR DIREKTORAT JENDERAL BEA DAN CUKAI JAWA TIMUR II
| Main Author: | Nur Istichomah, Choriya |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/50141/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/50141/2/BAB%20I.pdf http://eprints.umm.ac.id/50141/3/BAB%20II.pdf http://eprints.umm.ac.id/50141/4/BAB%20III.pdf http://eprints.umm.ac.id/50141/5/BAB%20IV.pdf http://eprints.umm.ac.id/50141/6/BAB%20V.pdf http://eprints.umm.ac.id/50141/7/LAMPIRAN.pdf http://eprints.umm.ac.id/50141/ |
Daftar Isi:
- This research aims to know the mechanism supervision of processing stages back goods subject excise tobacco results as well as the constraints and the efforts made by the Regional Office the Directorate General Customs and Excise East Java II in carrying out processing of goods subject to excise return tobacco results. This research includes the types descriptive research using qualitative and quantitative data collection methods in the form of documentation and interviews. The results showed stages for the sakef stages of supervision tax taxable items back processing results tobacco implemented based on PER-34/BC/2013 and Act No. 39 of 2007 Tax Year as for the obstacles faced by Customs and Excise only when etiquette or the packaging was destroyed did not supervise whether tobacco processing results returned has been processed in accordance with number and permission is given, the recommended factory efforts has a tool that can be used to weigh conduct weighing tobacco, so the team of Trustees have liability data in the audit will be held. Conclusion from this research is the Regional Office of the Directorate General Customs and Excise has implemented a supervision the processing of goods subject to excise return tobacco results with appropriate regulation set.