PROBABILITY PUTUSAN SENGKETA BANDING DI BIDANG KEPABEANAN

Authors

  • Aditya Subur Purwana POLITEKNIK KEUANGAN NEGARA STAN
  • Mirza Chaidir Rachman
  • Yonathan Agung Pahlevi
  • Muhammad Anshar Syamsuddin

DOI:

https://doi.org/10.31092/jpbc.v8i1.2798

Abstract

Customs services are self-assessment in nature, but as supervisory authority DGCE carries out official assessments in the form of determining Customs and Excise Officials. Which can be grouped into 2 (two) main categories, namely (i) determination of Customs and Excise Officials which causes underpayment and/or administrative sanctions, and (ii) determination of Customs and Excise Officials regarding provisions on prohibited and/or Restricted goods or on the determination of State Controlled Goods. Legal objections and/or appeals can be made to the customs excise determination. The aim of the research is to measure the probability of legal action decisions in the customs sector, using descriptive statistics and logistic regression. The data used is secondary from 2021 to 2021. May 2024. The research results show that the probability of an appeal decision in the DGCE category winning is greater than that of DGCE losing, while the probability of an appeal decision for DGCE winning and DGCE losing is almost the same.

Keywords : Appeals, Objections, Customs, Legal Remedies

References

Asmadewa, I., & Sukmono, R. (2020). Tinjauan atas Penetapan SPTNP pada KPPBC ABC. Jurnal Perspektif Bea dan Cukai Vol. 4, No. 2, 152-165.

Direktorat KBP, DJBC. (2024). Data Keputusan Keberatan dan Banding. Jakarta: Direktorat Keberatan dan Banding DJBC.

DJBC. (2023). Per-2/BC/2023 tentang Petunjuk Pelaksanaan Pengeluaran Barang Impor untuk di Pakai. Jakarta: Direktorat Jenderal Bea dan Cukai.

DJBC. (2023). Per-9/BC/2023 tentang Tata Laksana Kepabeanan di Bidang Ekspor. Jakarta: Direktorat Jenderal Bea dan Cukai.

DJBC. (2024). Data Keberatan di Bidang Kepabeanan. Jakarta: Direktorat Jenderal Bea dan Cukai.

Jafar, M. (2015). Kepabeanan ekspor-impor. Jakarta: Pro Insani Cendekia.

KBP. (2024, Juli 2). Data Keberatan dan Banding Direktorat Keberatan dan Banding. (Penulis, Intervjuer)

KBP. (2024, Juli 2). Indepth Interview. (Penulis, Intervjuer)

Kemenkeu. (2006). Undang-Undang Nomor 17 Tahun 2006 tentang Perubahan atas Undang-Undang Nomor 10 Tahun 1995 tentang Kepabeanan. Jakarta: Kementerian Keuangan.

Kemenkeu. (2018). Perubahan Ketiga atas PMK Nomor 51/PMK.04/2008 tentang Tata Cara Penetapan Tarif, Nilai Pabean, dan Sanksi Administrasi serta Penetapan Direktur Jenderal Bea dan Cukai atau Pejabat Bea dan Cukai. Jakarta: Kementerian Keuangan.

Kemenkeu. (2022). PMK No 136/PMK.04/2022 tentang Perubahan atas PMK No 51/PMK.04/2017 tentang Keberatan di Bidang Kepabeanan dan Cukai. Jakarta: Kementerian Keuangan.

Kemenkeu. (2022). PMK Nomor 106/PMK.04/2022 tentang Pemungutan Bea Keluar. Jakarta: Kementerian Keuangan.

Kementerian Keuangan. (2024, 06 07). https://setjen.kemenkeu.go.id/in/page/banding-dan-gugatan. Hentet fra https://setjen.kemenkeu.go.id/in/page/banding-dan-gugatan: https://setjen.kemenkeu.go.id/in/page/banding-dan-gugatan

Kementerian Keuangan. (2024, `06 07). https://setpp.kemenkeu.go.id/faq/faqBanding. Hentet fra https://setpp.kemenkeu.go.id/faq/faqBanding: https://setpp.kemenkeu.go.id/faq/faqBanding

Megasari, M., Hariyoko, S., & Jamal, L. (2022). Analisis Putusan Pengadilan Pajak Nomor Put-75158/PP/M.XVIIA/19/2016 Mengenai Keberatan Tarif Bea Masuk Impor. Perspektif Vol. 27 Nomor 3 Edisi September, 147-156.

Pemerintah Republik Indonesia. (2002). Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak. Jakarta: Sekretaris Negara Republik Indonesia.

Soleh, A. M. (2017). Analisis Staitisika: Model Regresi Logistik. Bogor: Departement of Statistics IPB.

Subdirektorat Penerimaan. (2024). Data Penetapan Pejabat Bea dan Cukai Sistem Aplikasi Piutang dan Pengembalian. Jakarta: Subdit Penerimaan Direktorat Penerimaan dan Perencanaan Strategis.

Downloads

Published

2024-06-30

How to Cite

Purwana, A. S., Rachman, M. C., Pahlevi, Y. A., & Syamsuddin, M. A. (2024). PROBABILITY PUTUSAN SENGKETA BANDING DI BIDANG KEPABEANAN. JURNAL PERSPEKTIF BEA DAN CUKAI, 8(1), 87–107. https://doi.org/10.31092/jpbc.v8i1.2798

Issue

Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI

Section

Articles

License

Creative Commons 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:

  1. 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.
  2. 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.
  3. 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.