TINJAUAN YURIDIS PENGENAAN BEA MASUK DAN PAJAK-PAJAK DALAM RANGKA IMPOR (PDRI) FILM IMPOR
DOI:
https://doi.org/10.31092/jia.v3i0.44Keywords:
Bea Masuk, PPN, PPh, Royalti, Film Impor, Bea dan Cukai.Abstract
Law No. 17 of 2006 on the amendment of Law No. 10 of 1995 on Customs has already accommodated the provisions of the Agreement on Implementation of Article VII of the GATT 1994. One of these provisions is a method that allowed the determination of the customs value rates. owever, in practice often a discrepancy between the rules and the implementation. There are some cases that arise, involving importers rights holders imports from trade associations (representatives of six producer fim Hollywood America (MPAA)), and after conducted audits of customs and excise discovered fact an indication that this time they do not include the value of royalties in the calculation of customs duties movies -film that they imported at the time of giving notice of imported goods and pay off the levies customs duties and taxes on import to the Customs and Excise office.
The term goods or objects in the form of intangible objects, referring to the provisions of civil law can be in the form of copyright which there are royalties manufacturers to publish / distribute content using the film in the form of a roll of film, DVD, or other computer files. Movie content is the intellectual property rights of man in the form of cinematography, and with a certain economic value, can have implications for increasing the value of the object from the original object in the form of an empty movie becomes much more valuable after the content in cinematography.Â
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