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HIMAWAN YUSUF
Kanwil DJBC Maluku
Economics, Econometrics & Finance

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Journal : Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan

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ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR HIMAWAN YUSUF; JAKA ISQIYARTA
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 12 No 1 (2019): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v12i1.361

Abstract

ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.
PENINGKATAN PERAN BEA CUKAI DALAM MENDORONG EKSPOR KOMODITAS PERIKANAN: STUDI KASUS DI WILAYAH MALUKU HIMAWAN YUSUF
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 12 No 1 (2019): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v12i1.363

Abstract

Maluku is a national fish barn, so the low number of fisheries exports from Maluku is of concern to all parties, including Customs. The purpose of this study is to analyze the causes of low fisheries commodity exports from Maluku and the role that Customs can take to increase fisheries commodity exports in Maluku. This research uses qualitative methods, by data and stakeholders’ opinions. The results of the study show that the complexity of licensing and poor service are the main causes. The results also show that Customs can take a greater role to encourage fisheries commodity exports with its resources. The implication of this research is to be a trigger for all Customs Offices to increase their role in intensifying the economy in the regions by followingith their respective regional potential.
Co-Authors JAKA ISQIYARTA