FAKTOR-FAKTOR PENYEBAB "IMPOR BORONGAN" DAN POTENSI PENGGELAPAN PAJAK IMPOR DI INDONESIA
DOI:
https://doi.org/10.31092/jpbc.v7i2.2297Keywords:
penghindaran pajak, importir risiko tinggi, motivasi, faktor yang berhubunganAbstract
Impor borongan, di mana pihak ketiga mengimpor barang atas nama pemiliknya, telah menjadi perhatian pemerintah Indonesia karena adanya potensi besar penghindaran pajak dan bea masuk. Pemerintah telah mengambil beberapa langkah untuk mengatasi masalah ini, namun belum sepenuhnya berhasil. Penelitian ini bertujuan untuk mengungkap praktik penggelapan pajak dalam kegiatan impor borongan serta faktor-faktor yang melatarbelakanginya. Penelitian ini menggunakan pendekatan kualitatif dengan analisis tematik dan menggunakan koding data diskusi kelompok terarah (FGD) dengan informan para pejabat yang berpengalaman menangani masalah ini. Penelitian ini menemukan bahwa definisi impor borongan masih belum jelas, dan Pejabat Direktorat Jenderal Bea dan Cukai dan Pejabat Direktorat Jenderal Pajak menggunakan berbagai pendekatan untuk mendeteksi penghindaran pajak dalam impor borongan. Faktor-faktor yang berkontribusi terhadap praktik impor borongan termasuk aturan persyaratan impor yang rumit, motivasi ekonomi, dan moral hazard importir. Berdasarkan temuan-temuan tersebut, penelitian ini merekomendasikan untuk memperjelas definisi, meningkatkan kerja sama di antara otoritas terkait, memberlakukan sanksi yang lebih ketat, pelatihan bagi petugas Bea dan Cukai, kerja sama internasional, mengevaluasi peraturan perpajakan, memonitor aktivitas importir, meningkatkan transparansi, mengidentifikasi importir yang berisiko tinggi, dan mendorong pemilik untuk memberikan informasi yang akurat dalam pemberitahuan impor barang. Impor borongan adalah masalah kompleks yang membutuhkan solusi komprehensif untuk melindungi pendapatan negara dan mendorong praktik perdagangan yang lebih adil.
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