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Hartopo, Wing
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Economics, Econometrics & Finance

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TINJAUAN THIRD PARTY INVOICING - ACFTA PADA KPU BEA CUKAI TANJUNG PRIOK Wahyudi, Imam Tri; Hartopo, Wing
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 3, No 2 (2019)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.524 KB) | DOI: 10.31092/jpbc.v3i2.482

Abstract

Dengan meningkatnya kompleksitas hubungan kerjasama dan perdagangan antar negara ataupun kawasan, terutama kerjasama berdasarkan perjanjian perdagangan preferensial (preferential trade agreements) yang telah diratifikasi pemerintah Indonesia, maka semakin meningkat pula peran rules of origin. Penelitian ini mengunakan metode kualitatif studi kasus untuk menganalisis pemeriksaan third party invocing, sebagai bagian dari rules of origin, pada SKA ACFTA oleh Pejabat Fungsional Pemeriksaan Dokumen (PFPD). Penelitian ini menghasilkan simpulan, yaitu dalam penelitian atas SKA ACFTA Third Party Invoicing, PFPD memerlukan dokumen pendukung tambahan; dalam hal terjadi ketidaksinkronan antara data dalam SKA tersebut dengan data dokumen pendukung, PFPD perlu melakukan retroactive check; dalam hal arsip database rejection dan retroactive check; staf arsip belum melakukan secara terstruktur. Berdasarkan hasil analisis penelitian tersebut, maka disampaikan saran kepada KPU menyusun database rejection atau retroactive check secara terstruktur sehingga mudah untuk dilakukan analisis, kemudian kepada PFPD agar melakukan analisis bisnis menurut Alexandra (2013) dan prosedur penelitian SKA sesuai panduan WCO terutama terhadap SKA dengan skema third party invoicing, dan kepada Direktorat KIAL agar mengkompilasi kasus-kasus SKA third party dari KPU maupun Kantor Bea Cukai lainnya sebagai referensi dan dibahas dalam pertemuan ACFTA.
EXAMINING TAX RECEIVABLES MANAGEMENT PRACTICES IN THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE Ambarwati, Ria Dewi; Andriana, Nina; Aprilia, Rachma; Hartopo, Wing; Iswandy, Iis
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 1 (2025): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i1.3302

Abstract

From the results of the BPK audit of the Ministry of Finance's Financial Report for 2021 to 2023, there are still repeated findings related to the administration of tax receivables at the Directorate General of Customs and Excise. This study examined the practice of tax receivables administration at DJBC. This study is a qualitative study with a descriptive approach. The type of data used is primary data through questionnaires and FGD implementation, and secondary data. The analysis tool in this study uses a rating scale analysis to measure, compare, and evaluate the related tax receivables administration practices. Based on the results and discussion, of all stages of tax receivables administration at the Directorate General of Customs and Excise assessed by respondents, the one that received the highest rating was at the receivables reporting stage, with a rating of 94.83% of the criteria scale or 4.74 (likert scale 5). Meanwhile, the lowest rating of tax receivables administration at the Directorate General of Customs and Excise is at the stage of receivables transfer, with a rating of 88.92% of the criteria scale or 4.45 (likert scale 5). DJBC can use the practical implications of this finding in implementing priority strategies in solving problems in DJBC tax receivables administration.
Co-Authors Ambarwati, Ria Dewi Aprilia, Rachma Iswandy, Iis Nina Andriana, Nina Wahyudi, Imam Tri