Analysis of Insurance Documents as an Alternative Tool For Testing Transaction Value in Customs Value Determination
| Autor: | null Imam Tri Wahyudi, Asral Efendi |
|---|---|
| Rok vydání: | 2019 |
| Zdroj: | Customs Research and Applications Journal. 1:98-110 |
| ISSN: | 2715-338X 2747-0393 |
| Popis: | Minister of Finance, Sri Mulyani delivered an update on the realization of the 2019 StateRevenue and Expenditure Budget (APBN) as of August 31, 2019. In terms of state revenue,the figure reached Rp 1,189.3 trillion. To achieve the revenue target, the Ministry ofFinance needs to continuously make efforts to optimize tax revenues. Tanjung PriokCustoms Office as part of the Ministry of Finance is required to take strategic steps inoptimizing its role as revenue collector, technically regarding customs valuedetermination. One of the challenges in customs value is that importers convey transactionprices below the actual transaction price (under invoicing). This of course also results in adecline in state revenue. Based on these conditions, this study will examine how theanalysis of insurance data can be used as an alternative value test tool for importtransaction values. This study will capture an overall picture of the insurance documentexamination process, technical problem and how to make it as an alternative value testtool for import transaction values with a qualitative approach. |
| Databáze: | OpenAIRE |
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