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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Hasyim Azhari
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Economics, Econometrics & Finance

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MANAJEMEN PERSEDIAAN JUST-IN-TIME SEKTOR PUBLIK UNTUK LAYANAN PITA CUKAI Ali Tafriji Biswan Biswan; Hasyim Azhari
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 1 (2023)
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

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Abstract

Tuntutan masyarakat terhadap layanan prima membuat organisasi beradaptasi dan bersikap responsif dalam memenuhinya secara cepat dan tepat. Salah satu bentuk adaptasi dunia bisnis ke sektor publik adalah manajemen persediaan dengan sistem just-in-time. Meskipun pada mulanya diterapkan pada sektor bisnis, just-in-time selaras dengan karakter layanan sektor publik terkini. Studi ini bertujuan mengkonfirmasi layanan pita cukai di lingkungan Ditjen Bea dan Cukai berdasarkan karakteristik dan filosofi just-in-time. Metode kualitatif deskriptif digunakan dalam studi ini untuk menelusuri lebih mendalam proses bisnis objek studi. Hasil studi menunjukkan bahwa penggunaan aplikasi P3C dan CK-1 online dalam penyediaan dan pemesanan pita cukai merupakan wujud pull inventory system sebagaimana filosofi just-in-time. Tidak hanya untuk permintaan pokok, permintaan cukai tambahan juga menggunakan asas JIT. Bahkan dalam rangka efisiensi, pita cukai tak terpakai pihak pemesan mengganti biaya, sehingga efisiensi anggaran terjaga. Implikasinya layanan JIT hendaknya terus dikembangkan selaras perkembangan teknologi informasi.
ANALISIS PENERAPAN CUSTOMS VALUATION DAN TRANSFER PRICING DALAM TRANSAKSI PARA PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA Hasyim Azhari; Mohammad Fachrudin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.077 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.977

Abstract

Indonesia is ranked the 9th largest developing country with illicit financial flows with anaverage of USD 18,071 billion per year and ranked 8th with the highest trade missinvoicing over the period 2004 - 2013 with gross trade miss invoicing of USD 590.941billion. (Global Financial Integrity, 2015). The relationship between transfer pricing andcustoms valuation has been discussed in various national and international forums inrecent years. The purpose of this study is to analyze the relationship between customsvaluation for the calculation of import duties and transfer pricing carried out bymultinational companies in Indonesia. This study uses a qualitative method. The type ofdata used in this study is secondary data in the form of books, journals, or written worksthat can be obtained through literature studies and interviews with regulators,practitioners, and academics. The results of the study show that there are similaritiesbetween customs valuation and transfer pricing, namely they both use the concept of thearm's length principle in setting a "fair price" and there are differences in focus andimportance between customs valuation and transfer pricing. The transfer pricingadjustment at the end of the fiscal year can significantly affect the validity of the customsvalue of the goods concerned..
Co-Authors Biswan, Ali Tafriji Mohammad Fachrudin