ANALISIS PUTUSAN PENGADILAN PAJAK NOMOR PUT-75158/PP/M.XVIIA/19/2016 MENGENAI KEBERATAN TARIF BEA MASUK IMPOR
DOI:
https://doi.org/10.30742/perspektif.v27i2.829Keywords:
Putusan Pajak No. 75158/PP/M.XVIIA/19/2016, Keberatan, Tarif Bea Masuk Impor, Tax Decision Number 75158/PP/M.XVIIA/19/2016, Objection, Import Duty TariffAbstract
Sejarah kepabeanan di Indonesia dimulai pada tahun 1873 dengan terbitnya Indische Tarif Wet Staatsblad Nomor 35. Pada masa itu, bila importir dikenakan tambah bayar atas bea masuk, maka tidak ada kesempatan untuk mengajukan keberatan. penelitian ini bersifat normatif dengan pendekatan peraturan perundang-undangan dan konseptual. Hasil dari penelitian ini untuk mengetahui mengenai penyelesaian sengketa dalam pengajuan keberatan importir terhadap tarif bea dan cukai masuk atas barang impor berdasarkan aturan dan ketentuan yang terkait. Adapun penyelesaian dari dualisme tarif tersebut, pengadilan pajak tetap berpedoman pada HS atau BTKI 2012 sebagai acuan untuk mengambil keputusan ataupun penyelesaian terhadap sengketa tersebut, dan juga tetap mempertimbangkan peraturan-peraturan yang terkait dalam sengketa yang diperkarakan. Sebaiknya dibuat aturan atau sistem yang lebih efisien dalam penentuan atau pengklasifikasian barang atas penetapan tarif bea masuk agar dapat diteliti lebih cermat lagi dan tidak menimbulkan dualisme penetapan tarif antara pihak importir dan DJBC untuk kedepannya.
The history of customs in Indonesia began in 1873 with the publication of Indische Tariff Wet Staatsblad Number 35. At that time, if importers were charged with additional fees for import duties, there was no opportunity to apply. The approach used in this paper is a normative research method with a statutory and conceptual approach. The results of this study provide information about disputes in filing objections by importers against duties and duties and duties on imported goods based on the relevant rules and regulations of dualism. The tax court is still guided by the HS or BTKI 2012 , as a decision to make a decision on the dispute and also continue to consider the regulations related to the dispute in question, a more efficient rule or system can be made in making or classifying goods on the determination of incoming tariffs so that they can be investigated more carefully and do not cause dualism in setting tariffs between importers and DJBC for the future.
References
Peraturan Perundang-undangan:
Peraturan Menteri Keuangan Nomor 213/PMK.011/2011 tentang Penetapan Sistem Klasifikasi Barang dan Pembebanan Tarif Bea Masuk atas Barang Impor.
Peraturan Menteri Keuangan Republik Indonesia Nomor 117/PMK.011/2012 tentang Penetapan Tarif Bea Masuk dalam Rangka Asean-China Free Trade Area.
Buku:
Irwan. (2012). Sengketa Pajak dan Proses Penyelesaiannya. Warta Bea Cukai Edisi 456.
Eddhi Sutarto. (2009). Rekonstruksi Sistem Hukum Pabean Indonesia. Jakarta: Penerbit Erlangga, Jakarta.
Adrian Sutedi. (2012). Aspek Hukum Kepabeanan. Cetakan Pertama. Jakarta: Sinar Grafika.
Ahmad Dimyati. (2014). Pengajuan Keberatan, Banding, dan Peninjauan Kembali Tagihan Bea Masuk. Jakarta: Widyaiswara Pusdiklat Bea dan Cukai.
Direktorat Jenderal Bea dan Cukai Indonesia. (2012). Buku Tarif Kepabeanan Indonesia. Jakarta.
Direktorat Teknis Kepabean. (2010). Klasifikasi Barang Berdasarkan Harmonized System. Kuala Namu.
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