Abstract
Minister of Finance, Sri Mulyani delivered an update on the realization of the 2019 StateRevenue and Expenditure Budget (APBN) as of August 31, 2019. In terms of state revenue,the figure reached Rp 1,189.3 trillion. To achieve the revenue target, the Ministry ofFinance needs to continuously make efforts to optimize tax revenues. Tanjung PriokCustoms Office as part of the Ministry of Finance is required to take strategic steps inoptimizing its role as revenue collector, technically regarding customs valuedetermination. One of the challenges in customs value is that importers convey transactionprices below the actual transaction price (under invoicing). This of course also results in adecline in state revenue. Based on these conditions, this study will examine how theanalysis of insurance data can be used as an alternative value test tool for importtransaction values. This study will capture an overall picture of the insurance documentexamination process, technical problem and how to make it as an alternative value testtool for import transaction values with a qualitative approach.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
