ANALISIS PEMBAYARAN BEA MASUK SECARA ELEKTRONIK ATAS KEGIATAN IMPOR PADA KANTOR BEA DAN CUKAI CIREBON

Published: 02-05-2020| Version 2 | DOI: 10.17632/z89ytjymg8.2
Contributor:
Abdul Aziz

Description

Import duties are indirect taxes that are levied on the final use of a product, basically, import duties are paid by the users of the product, paid in advance by the importer, that is, when the goods will be removed from the customs area. Furthermore, the importer will calculate the import duty and tax paid as a component of the sale price of the goods within the customs area. Taxes are important for the development of a country, taxes can be used to finance state expenditure, improve infrastructure, provide educational and health facilities and other expenses that cannot be avoided so that tax is used as a source of government funding. Technological progress and development cannot be avoided along with the development of science. the development and application of information and communication technology also reach aspects of government, one of which is taxation. This research will examine the mechanism of payment of electronic import duties on imported goods. payment of import duties electronically has benefits for the community so that it can facilitate providing services to the public

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