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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 Pebriana Arimbhi; Edy Edy; Gandri Narandu
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.807 KB) | DOI: 10.31334/jupasi.v1i1.507

Abstract

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.
EFEKTIFITAS PROSEDUR KEPABEANAN TERKAIT DENGAN DWELLING TIME UNTUK IMPORTASI DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE C SOEKARNO HATTA TAHUN 2017 Tony Triyulianto; Pebriana Arimbhi; Emanuel Ageng Pratama Labupili
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.178 KB) | DOI: 10.31334/jupasi.v1i1.503

Abstract

This research is intended to discuss the effectiveness of customs procedures related with dwelling time for importation in the Main Service Office of Customs and Excise Type C Soekarno Hatta in 2017. The main problem in this research is how the level of effectiveness of customs procedures and its relation with dwelling time for importation process in KPUBC Type C Soekarno Hatta. With ineffective implementation of customs procedures in the process of imported goods resulted in high dwelling time figures. With the existence of high dwelling time will certainly inhibit the smooth flow of importation process and the release of imported goods.This research is a qualitative descriptive research with data collection techniques in the form of interviews and secondary data. The results of interviews and data are then processed and analyzed to determine the effectiveness of customs procedures related to dwelling time for the importation in KPUBC Type C Soekarno Hatta in 2017.The results of this research, the authors conclude that KPUBC Type C Soekarno Hatta in 2017 seen from the aspect of the plan or program and the rules and regulations included in the category effective, whereas from the duties or functions and objectives or ideal conditions included in the category less effective. Therefore, for the future KPUBC Type C Soekarno Hatta can improve the effectiveness of customs procedures by minimizing the constraining entities that occur by using appropriate entrepreneurs. The author also advises KPUBC Type C Soekarno Hatta to provide performance guidance training to be more effective, to customs service users to learn all the rules and latest information on customs procedures and for DJBC itself is expected to take an active role in it.
IMPLEMENTASI KEBIJAKAN PENETAPAN JALUR PENGELUARAN BARANG IMPOR PADA KANTOR PELAYANAN UTAMA BEA CUKAI TIPE C SOEKARNO HATTA TAHUN 2016 Johan Pramudyo; Pebriana Arimbhi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 1: March 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.498 KB) | DOI: 10.31334/reformasi.v5i1.469

Abstract

Implementation of Risk management by the Directorate General of Customs and Excise in the form of inspection by risk-based selectivity is still running not yet optimally. It seen still looks much infraction on the green chanel and hit rate on the red line that is still below the standard. This study aims to know and analizing implementation of channel appointment at the At Soekarno Hatta Prime Customs and Excise Office Type C in 2016, to determine the obstacles of those policy implementation and efforts made in overcoming it. This research uses research method with qualitative approach. The results of the research show the policy are well implemented but still inaccurate. Emerging constraints: lack of human resources, updating of importer profiles that have not been optimal and coordination that has not been maximized
IMPLEMENTASI KEBIJAKAN ACFTA (ASEAN-CHINA FREE TRADE AREA) DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK Pebriana Arimbhi; Yusuf Hutapea
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.842 KB) | DOI: 10.31334/reformasi.v3i1.95

Abstract

The decision issued by the government indicates that the Indonesian government is ready to face ACFTA, but the facts say, Indonesia's domestic market is unable to compete with imported products from China that continue to flood the Indonesian domestic market. This study aims to find out how the implementation of the ACFTA policy in the Tanjung Priok Customs and Excise Service Office is related to the phenomenon of low export performance, push entities and any constraining entities that are simultaneously interconnected with the implementation of ACFTA policies. The research approach used is descriptive qualitative approach. From the result of the research, it is known that the implementation of ACFTA policy in KPUBC Type A Tanjung Priok still has not been implemented significantly, with the pushing entity that is disposition or attitude which includes government support, with the inhibiting entity that is not good communication yet unclear, inconsistency of information, human resources Few with poor competence, industrial competitiveness and low product quality, inadequate infrastructure, bureaucratic structure is still not good, fragmentation or organization is too broad.
PROSES BISNIS DAN ASPEK PEMUNGUTAN PAJAK ATAS TRANSAKSI E-COMMERCE DALAM ERA REVOLUSI INDUSTRI 4.0 Pebriana Arimbhi; Imam Susanto; Septian Khaerul Ghany
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 1: Maret 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1582.484 KB) | DOI: 10.31334/reformasi.v6i1.343

Abstract

Penemuan internet merupakan revolusi besar dalam dunia komputer dan komunikasi. Internet adalah alat penyebaran informasi secara global, sebuah mekanisme penyebaran informasi dan sebuah media untuk berkolaborasi dan berinteraksi antar individu dengan menggunakan alat komunikasi tanpa terhalang batas geografis. Pengaruh dari internet keseluruh lapisan masyarakat sebagai media online untuk menyelesaikan berbagai macam transaksi salah satunya adalah transaksi e-commerce. Revolusi industri 4.0 telah menimbulkan disrupsi pada seluruh aspek kegiatan usaha. Pengaruh disrupsi akan mentransformasikan sistem perpajakan secara global, terutama standar dan norma pemajakannya yang masih konvensional. Hal ini menimbulkan adanya pertanyaan bagaimana proses bisnis dan aspek pemungutan pajak atas transaksi e-commerce dalam era revolusi industri 4.0 di Direktorat Jenderal Pajak, serta kendala dan upaya dalam proses bisnis dan aspek pemungutan pajak tersebut. Metode yang akan dipakai dalam pencapaian tujuan tersebut adalah metode penelitan deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan cara melakukan wawancara mendalam, observasi, studi kepustakaan dan dokumentasi. Hasil penelitian, pertama : Proses bisnis atas transaksi e-commerce dalam era revolusi industri di Indonesia hanya ada 4 (empat) model, yaitu : Online Marketplace, Classified Ads, Daily Deals, Dan Online Retail. Untuk aspek pemungutan pajak atau perlakuan perpajakan yang digunakan masih merujuk pada kebijakan yang sudah ada saat ini yaitu pada peraturan perpajakan PPh dan PPN, belum ada peraturan khususnya. Sementara untuk proses bisnis dan model kebijakan administrasi perpajakan atas transaksi e-commerce terhadap media sosial ditinjau dari konsep Equality belum di desain oleh pihak DJP.. Kedua : kendala yang dihadapi oleh DJP dalam menerapkan pemajakan ekonomi digital di bidang e-commerce, yaitu: kesulitan terkait dengan anonimitas data pelaku e-commerce, sulitnya mendeteksi data transaksi e-commerce, mudahnya pelaku e-commerce menghapus informasi ataupun memberikan informasi yang salah terkait transaksi, dan metode pembayaran. Ketiga : upaya yang telah dilakukan oleh DJP dalam mengatasi kendala tersebut, adalah : memperketat izin perdagangan serta izin pembukaan situs, memonitor data pengiriman serta memonitor transaksi, mengatur adanya kewajiban bagi pelaku e-commerce untuk memastikan data transaksi di situs tetap ada sampai jangka waktu tertentu, dan mengatur kewajiban pembayaran melalui satu payment gateway nasional.
Evaluasi Pemajakan Atas Nilai Tambah dalam Biaya Angkutan Laut dan Udara (Freight) Kargo pada Perusahaan Freight Forwarding di Indonesia Chairil Anwar Pohan; Pebriana Arimbhi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.173 KB) | DOI: 10.31334/trans.v9i2.32

Abstract

Enactment of the application of the tax base in the form of Other Values for Freight Charges has become a smart "breakthrough" of the basic principles and tax characteristics contained in the VAT and VAT mechanism, and this policy is considered "successful" raised a complicated issue contained in the aspect fiscal (theoretical concept to aiming the difference in freight) when in fact there is no urgency or complicated issue from the fiscal aspect that requires to "other value" the freight charges for the calculation/imposition of VAT on freight charges in the delivery transaction of Freight Forwarding Services. Although taxpayers make a "breakthrough" of taxation on freight that has been considered "untaxable" beforehand, but on the other side, it is unfortunately the concept of taxation based on Regulation Finance Minister no. 38 / PMK.011 / 2013 on amendment to Regulation of the Minister of Finance no. 75 / PMK.03 / 2010 concerning other Values may cause losses for state revenues, because the VAT mechanism is disrupted due to theoretical concept of the tax base has not effectively being aiming. From the point of view of revenue productivity principle, the concept raises a new problem that really does not need to happen because basically the realization of the transactions of freight differences that can be "captured" from commercial bookkeeping held based on the applicable Financial Accounting Standard is an indication of the creation of an added value that become the object of VAT imposition. The application of the tax base in the form of Other Values for Freight Charges has "damaged" the value of the basic principles and tax characteristics contained in the VAT and VAT mechanism by means of to "other value" such freight charges for VAT calculation/imposition of VAT on freight charges in delivery transactions of Freight Forwarding Services (JPT / FF).
Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.262 KB) | DOI: 10.52728/ijtc.v3i2.462

Abstract

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).
Analysis of the Quality of Public Services on Imported Consigned Goods for Use in Realizing Excellent Service at KPPBC Type C Intermediate Customs Post Office Pasar Baru in 2018 Eko Tjahjono; Pebriana Arimbhi
Ilomata International Journal of Tax and Accounting Vol 3 No 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.659 KB) | DOI: 10.52728/ijtc.v3i3.534

Abstract

Public services are seen as evidence of a direct relationship between the government and the community in providing the best service following service standards and being able to satisfy the parties served. KPPBC TMP C Pasar Baru Post Office in carrying out its duties and functions to realize its vision and mission is required to realize good governance and continue to maintain and improve service quality to be able to provide excellent service by referring to the provisions of the applicable Customs and Excise Law. The purpose of this study is to analyze the quality of public services for imported goods sent for use in realizing excellent service at KPPBC TMP C Pasar Baru Post Office in 2018. The analytical method used in this study is the descriptive analysis by conducting interviews with various informants such as users services, academics, or tax authorities. The results of the study indicate that there is still a lack of service quality and service performance achievements in realizing excellent service, namely: average service performance achievements, have not achieved very good performance; the quality of physical evidence services is still lacking, among others: there are no facilities for service users with special needs; there is no television monitor in the service room related to the mechanism or methods of managing consignments; less stable internet network facilities; the facilities for implementing PIB PDE (online) are not yet ready; and service rooms that are less clean, tidy and comfortable; the quality of service reliability is still lacking, among others: lack of discipline of officers for absenteeism in the system and being at the place of duty during working hours; have not implemented PIB service by PDE (online); unclear information service telephone number; the quality of responsiveness is still lacking, among others: slow response to questions via email and lack of socialization and education to the public.
Analysis Of The Effectiveness Of Collection Of Value-Added Tax On Trade Through Electronic Systems In Efforts To Optimize Tax Revenue In The Covid-19 Pandemi at The Directorate General of Taxes Dwikora Harjo; Sya’Adan Abdullah; Pebriana Arimbhi
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.27

Abstract

The Covid-19 pandemic has changed the way people carry out their daily activities; almost all activities are carried out online, leading to the increasingly rapid use of digital media, especially in the Trading through Electronic System (Perdagangan Melalui Sistem Elekronik / PMSE) sector. The Indonesian government sees great potential from the development of the digital economy. This is related to the government's efforts to provide equal treatment to conventional business actors and digital business actors. Therefore, the government enforces a policy of collecting Value Added Tax on Trading through the Electronic System. This study was conducted to determine and analyze the effectiveness of the collection of Value Added Tax on Trading through the Electronic System, along with the obstacles that arise and the efforts made to overcome them. In this study, the author uses a descriptive approach with data collection techniques in the form of literature review and field research. The results show that based on the target accuracy indicator, this policy has not run well because the actors of Trading through the Electronic System who have been appointed by the Directorate General of Taxes to deposit and report Value Added Tax on the use of taxable goods do not do so. In addition, there are providers of taxable services in PMSE from outside the Customs Area through who have not deposited the results of their collection. The problem lies in the supervision and lack of data owned by the Directorate General of Taxes. However, the Directorate General of Taxes has made a series of efforts to overcome obstacles in collecting Value Added Tax on Trading through Electronic Systems.