PROSES PENANGGUHAN BEA MASUK TEMBAKAU PADA KAWASAN BERIKAT KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI MALANG
Main Author: | Priyonugroho, Alkindi Akbar |
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Format: | Thesis NonPeerReviewed Book |
Bahasa: | eng |
Terbitan: |
, 2019
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Subjects: | |
Online Access: |
http://eprints.umm.ac.id/56187/33/pendahuluan.pdf http://eprints.umm.ac.id/56187/2/BAB%20I.pdf http://eprints.umm.ac.id/56187/3/BAB%20II.pdf http://eprints.umm.ac.id/56187/4/BAB%20III.pdf http://eprints.umm.ac.id/56187/5/BAB%20IV.pdf http://eprints.umm.ac.id/56187/6/BAB%20V.pdf http://eprints.umm.ac.id/56187/ |
Daftar Isi:
- Bonded Zones are Bonded Hoarding Areas to hoard imported goods and / or goods originating from other places in customs areas to be processed or combined before being exported or imported for use. The purpose of this research is to find out the process of suspending tobacco import duty in the Bonded Zone (KB) of the Customs Service and Office of Malang. The type of data used uses qualitative data, the results of research conducted indicate that the suspension of tobacco import duty in Bonded Zones (KB) is in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia number 131 / PMK.04 / 2018 concerning the Management of Bonded Zones. The suspension of tobacco import duty in bonded zones will apply if after being processed in the Bonded Zone the goods are categorized into 2 destinations, if used domestically, the goods pay taxes but if used abroad they are free from tax.