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All Journal Jurnal Administrasi Perkantoran (JPAP) Paradigma Jurnal Pendidikan Khusus Pondasi Biosel: Biologi Science and Education Jurnal Simbur Cahaya JPPS (Jurnal Penelitian Pendidikan Sains) Jurnal Pendidikan dan Kewirausahaan Konservasi Hayati Journal of Islamic Economics and Finance Elementary School: Jurnal Pendidikan dan Pembelajaran ke-SD-an Komunikasia: Journal of Islamic Communication and Broadcasting Jurnal Penelitian Sains dan Teknologi Indonesia The Impact : Jurnal Pengabdian Kepada Masyarakat
Ayun, Qurrota
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Social Sciences Transportation

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Journal : Jurnal Simbur Cahaya

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Legal Liability Of Inadvertent Customs Documents By Customs In Export Business Ayun, Qurrota; Hapsari, Dwi Ratna Indri
Simbur Cahaya Volume 31 Nomor 1, Juni 2024
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/sc.v31i1.3647

Abstract

The purpose of this study is to investigate the legal consequences that exporters may face when an unintentional error occurs in customs clearance procedures carried out by the Customs. This research applies the normative juridical research method to analyze the legal liability of the Customs in the case of inadvertent customs documents, focusing on the provisions stipulated in PMK 274/PMK.04/2014. Data collection is done through a literature study using primary legal sources, especially related laws and regulations. Data were classified and analyzed normatively to understand the implementation and impact of Customs' legal liability. The results of the study provide an overview of the export duty restitution mechanism and aspects of the legal liability of Customs, focusing on export cancellation, overpayment, and the role of the Tax Court. This research is expected to contribute to a deeper understanding of the customs legal framework in Indonesia and can serve as a reference for relevant stakeholders.
Co-Authors AGUNG LUKITO Akbar Setyo Pambudi Ardiani, Isnain ARIEF SUDRAJAT Bambang Subali Dian Purbasari Dwi Ratna Indri Hapsari Elsinora Mahananingtyas Farudin, Tugiman Hermawan, Dudung Islamy, Athoillah M. Ridlwan, M. Mubtadi, Novendi Arkham Muthiáh, Sari Niswatul Nazua, Karina Sheilla Patra Ritiauw, Samuel Putut Marwoto Rachmat Mudiyono, Rachmat Rohmad Abidin, Rohmad Siti Hardiyanti Hasasiyah, Siti Hardiyanti SITI MAHMUDAH Sujinah Sujinah Sulistyo, Juny Andri Tiara Perdana , Analekta Yosika, Nur Ida Winni