Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia
Analisis Persepsi Sistem Harmonisasi: Studi Kasus Sengketa Tarif di Indonesia
DOI:
https://doi.org/10.31092/jpbc.v5i2.1249Abstract
ABSTRACT:
Classifying goods based on the Harmonized System (HS) is practical knowledge in Customs. This study analyzes the Harmonized System's perception differences in tariff disputes. The purpose of this study is to determine and analyze the considerations of the Indonesian Directorate General of Customs and Excise (DGCE) in determining the classification of tariff based on the Harmonized System, the review of the tax court judge in deciding dispute verdict and its overall effect on tax refund. This research is a case study with qualitative research methods in the form of document studies and interviews.
Keywords: Harmonized System, HS Code, Import Tax
ABSTRAK
Mengklasifikasikan barang berdasarkan Harmonized System (HS) adalah pengetahuan praktis dalam Bea Cukai. Studi ini menganalisis perbedaan persepsi Harmonized System dalam sengketa tarif. Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pertimbangan Direktorat Jenderal Bea dan Cukai Indonesia (DJBC) dalam menentukan klasifikasi tarif berdasarkan Harmonized System, pertimbangan hakim pengadilan pajak dalam menentukan putusan sengketa dan pengaruhnya secara keseluruhan terhadap pengembalian pajak. Penelitian ini adalah studi kasus dengan metode penelitian kualitatif dalam bentuk studi dokumen dan wawancara.
Kata kunci: Harmonized System, HS Code, Pajak Impor
References
Anwar, Syaiful. 2015. Cara Mudah Belajar Klasifikasi Tarif Bea Masuk Berdasarkan The Asean Harmonized Tariff Nomenclatures System. [An Easy Way to Learn Import Duty Classification Based on The Asean Harmonized Tariff Nomenclatures Systems]. Jakarta: Yogyakarta: Gambang
Creswell, John W. 1994. Research Designs: Quantitative and Qualitative Approaches. New Delhi: Sage Publication
Direktorat Jenderal Pajak [Directorate General of Taxation]. 2018. Laporan Tahunan 2017 [2017 Annual Report]. Retrieved in: https://www.pajak.go.id/id/laporan-tahunan-2017
Direktorat Jenderal Pajak [Directorate General of Taxation]. 2017. Laporan Tahunan 2016 [2016 Annual Report]. Retrieved in: https://www.pajak.go.id/id/laporan-tahunan-2016
Ellet, William. 2018. The Case Study Handbook: A Student's Guide, Harvard Business School Publishing.
Hilala, Adam Syaiful., Lisna, Vera. (2019). Pengaruh Dwelling Time pada Penerimaan Pajak Impor di Indonesia. [The Effect of Dwelling Time on Import Tax Receipts in Indonesia]. Jurnal Ekonomi dan Pembangunan Indonesia [Journal of Indonesian Economy and Development], Vol 19 No. 2, 147–159.
International Monetary Fund. 2013. How Can an Excessive Volume of Tax Disputes Be Dealt With? (2013). retrieved in: https://www.imf.org/external/np/leg/tlaw/2013/eng/tdisputes.pdf
Kansil, CST. 1984. Pengantar Ilmu Hukum dan Tata Hukum Indonesia [Introduction to Indonesian Law]. Jakarta: Balai Pustaka.
Kementerian Keuangan [Ministry of Finance]. 2017. Laporan Tahunan 2016 [2016 Annual Report]. Kementerian Keuangan. Jakarta: Kementerian Keuangan. Retrieved in: https://www.kemenkeu.go.id/media/11141/laporan-tahunan-kementerian-keuangan-2017.pdf
Kementerian Keuangan [Ministry of Finance]. 2018. Laporan Kinerja 2017 [2017 Annual Report]. Kementerian Keuangan. Jakarta: Kementerian Keuangan. Retrieved in: https://www.kemenkeu.go.id/media/14512/laporan-tahunan-kementerian-keuangan-2018.pdf
Komariah, Rukiah and Purwito. 2006. Pengadilan Pajak: Proses Banding Sengketa Pajak, Pabean dan Cukai. [Tax Court: Tax, Customs and Excise Dispute Appeal Process.] Jakarta. Badan Penerbit FHUI
List, Friedrich. 1841. The National System of Political Economy by Friedrich List, trans. Sampson S. Lloyd, with an Introduction by J. Shield Nicholson. London: Longmans, Green, and co.,
Nugroho, Budi; Hikmah, Muhammad. 2014. Faktor Penyebab Kekalahan Direktorat Jenderal Bea dan Cukai Dalam Penyelesaian Sengketa Kepabeanan Melalui Pengadilan Pajak [Directorate General of Customs and Excise Defeat Causative Factors in Settling Customs Disputes through the Tax Court]. Kajian Akademis BPPK Kementerian Keuangan. [Academic Study of Financial Education and Training Board, Ministry of Finance]
Purwito, A. 2008. Kepabeanan dan Cukai (Pajak Lalu Lintas Barang): Teori dan Aplikasi [Customs and Excise (Traffic Tax): Theory and Application]. Jakarta: Kajian Hukum Fiskal FHUI [Study of Fiscal Law, Faculty of Law, University of Indonesia].
Pengadilan Pajak Indonesia. [Indonesian Tax Court]. Risalah Putusan. 2019. Retrieved in: http://www.setpp.kemenkeu.go.id/risalah
Pflüger, M. and Tabuchi, T. 2019. Comparative advantage, agglomeration economies, and trade costs. Journal of Urban Economics, 109, pp.1–13
Black, Henry Campbell. 1981. Black's Law Dictionary (5th ed. Published in 1979). St. Paul: West Publishing Co.
Pusdiklat Bea dan Cukai, Kementerian Keuangan [Customs Education and Training Center]. 2017. Modul Materi Klasifikasi Barang [Harmonized System Material Module]. Jakarta: BPPK Kemenkeu [Financial Education and Training Board, Ministry of Finance]
Santoso, Maulana Budi. 2019. Interview with Head of Appeal Section, Directorate of Appeals and Regulations, Directorate General of Customs and Excise.
Sekaran, U. and Bougie, R. 2016. Research Methods for Business: A Skill Building Approach 7th Edition. UK: John Wiley and Sons Ltd
Stanford Research Institute. 1951. Chemical Economics Handbook. Stanford: Chemical Economics Service, Departement of Business and Industrial Economics
Sugiyono, Prof. Dr. 2017. Metode Penelitian Kebijakan [Policy Research Methods]. Bandung: Alfabeta
The World Bank. 2010. Forms of Import Tariffs. Retrieved in https://wits.worldbank.org/wits/wits/witshelp/content/data_retrieval/p/intro/C2.Forms_of_Import_Tariffs.htm
LIST OF STATUTES AND REGULATIONS
Law Number 16/2000 regarding Second Amendment to Law Number 6/1983 Concerning General Provisions and Tax Procedures
Government Regulation of Republic Indonesia Number 29/2017 concerning Payment Methods and Goods Delivery Methods in Export and Import Activities
Regulation of the Minister of Finance of the Republic of Indonesia Number 51/PMK.04/2017 concerning Customs Objection
Regulation of the Minister of Finance of the Republic of Indonesia Number 225/PMK.04/2015 concerning Amendments to the Regulation of the Minister of Finance Number 139/PMK.04/2007 Concerning Customs Inspection in the Import Sector
¬¬¬¬¬¬¬¬¬¬¬Regulation of the Minister of Finance of the Republic of Indonesia Number 226/PMK.04/2015 concerning Amendments to the Regulation of the Minister of Finance Number 155/PMK.04/2008 concerning Customs Declaration
Regulation of the Minister of Finance of the Republic of Indonesia Number 187/PMK.03/2015 concerning Procedures for Tax Overpayment Refunds That Should Not Have Been Outstanding
Regulation of the Minister of Finance of the Republic of Indonesia PMK 17/PMK.010/2020 concerning Determination of the Harmonized System and Imposing Import Duty Tariffs on Imported Goods
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
