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All Journal JEMMA | Journal of Economic, Management and Accounting Jurnal Media Ekonomi (JURMEK) Journal of Trends Economics and Accounting Research Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Jurnal Penelitian dan Pengabdian Masyarakat
Syafitri, Twenty Mariza
Universitas Pat Petulai
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : Journal of Trends Economics and Accounting Research

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Pengembalian Bea Masuk atas Penetapan Pejabat Bea dan Cukai pada Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok Nanang Kurniawan; Twenty Mariza Syafitri; Maya Novianti
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.554

Abstract

The activity of carrying out import activities of goods subject to service users is to carry out a self-assessment of customs notifications. The Customs and Excise Official determines the tariff and/or customs value upon notification, then informs the service user. Service users can submit objections or appeals to the placement of Customs and Excise Officials in the event of underpayment or overpayment. The purpose of this study is to determine the rate of return that has been made at the Type A Tanjung Priok Customs and Excise Service Office against the determination by Customs and Excise Officials. The data used are receipt reports and Payment Orders (SPM) for returns from 2017 - 2021 at the Main Service Office of Customs and Excise Type A Tanjung Priok. This research uses descriptive analysis. The results of the study show that the number of documents and the value of a cleaning is not directly proportional to the number of documents and the value returned. The increase or decrease in the number of document recoveries is not followed by an increase or decrease in the number of document returns. Whereas in the event of an increase or decrease in value by Customs and Excise Officials, the return of import duties to service users will also experience an increase or decrease
Co-Authors Bayu Cahya Ningrat Darwan Effendi Elia Fahmi Sella Hafiz Nurkholis Herawansyah Herawansyah Husaini Husaini Intan Anbare Keri Boru Hotang Lisa Martiah Nila Puspita Maya Novianti Maya Novianti Nabila Dhia Rahmah Sultanah Nanang Kurniawan Nurjanah Setia Wangi Rhamos Fransisco Rike Purnama Sari Rozie Meidy Sri Wulandari