Import Duties Research Articles

Pengaruh Nilai Impor Dan Realisasi Penerimaan Bea Masuk Terhadap Target Penerimaan Bea Masuk Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean A Kota Tangerang Selatan

In the current era of economic development, Indonesia is focused on how the government maximizes state revenues, government agencies or the Directorate General of Customs and Excise need to expand performance or targets in order to face economic competition, that import duty receipts at KPPBC A South Tangerang City in 2020-2022 did not reach the target set by the State Budget which is still increasing and decreasing. This study aims to see how much influence the value of imports and the realization of import duty receipts on the target of partial and simultaneous import duty receipts. The study used a quantitative approach, information in the form of secondary data, namely time series data totaling 36 samples, data collection techniques using obseration and documentation. This study used the classical assumption test analysis method of multiple linear regression with SPSS. The acquisition of research shows that the value of imports has a positive and significant effect on the target of import duty receipts, while the realization of import duty receipts has a positive and insignificant effect on the target of import duty receipts. Simultaneously, the value of imports and the realization of import duty receipts have a significant effect on the target of import duty receipts at KPPBC A South Tangerang City. For future researchers, it is better to conduct studies in more than one region or port so that the results of the study can represent the overall condition in Indonesia in order to obtain accurate, representative and complete data so that the analysis and findings in the study become more valid.

ANALISIS PENGARUH PERTUMBUHAN EKONOMI DAN INFLASI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI PROVINSI NUSA TENGGARA BARAT

Indonesia's financial performance has been weak, largely due to the state of the macro economy. Value Added Assessment represents ±40% of total revenue and expenses in Indonesia, but over the last 10 years, the implementation of Import Duty Value Added in West Nusa Tenggara has varied and will generally decrease in 2017, 2019 and 2020. This study is intended to describe the effect of financial development and expansion on the implementation of various significant value-added levies in the West Nusa Tenggara Region. This study utilizes optional information from the Measurement Agency and inside information from the Directorate General of Taxes' assessment as the quantity of available business substance, quantity of control areas and cost drives from 2011 to 2022 indicated by the ARDL-ECM strategy. method with association test. The results of this study indicate that economic growth and inflation have an impact on the implementation of value added tax collection in the long term and short term. Economic growth has a positive and significant impact while inflation has a negative and significant impact.

Tax policy and economic growth: Evidence from Ghana

The government of Ghana implemented an Economic Recovery Program (ERP) in 1983, aimed at the restoration of fiscal discipline towards increasing revenue and promoting economic growth. In spite of the fiscal reforms’ growth in tax, revenue continues to lag behind that of government expenditure and compares poorly with revenue performance in other parts of the world. Economic growth in the country also settled around 5 per cent level for two decades after the introduction of the fiscal reforms. This paper examined the effect of tax policy measures on economic growth and explored the tax revenue threshold that optimizes economic growth using time series data for the period 1970 - 2020. The data sets involve GDP per capita, stock of human capital, physical capital, growth rate of working population, and six (6) tax indicators namely: import duty, excise tax, company tax, personal income tax, income and property tax, and value added tax. The results of the unit root test reveal that all the variables are stationary at levels and first difference. The bounds test signals the existence of long run relationship among the variables at 1 per cent level of significance. Employing the Autoregressive Distributed- Lag technique, the findings suggested that economic growth benefits from increases in import taxes and company taxes more than the other types of taxes both in the short and long run. However, increases in the share of value added taxes and personal income taxes were found to have deleterious effect on economic growth in Ghana. A threshold level of 14.48 per cent of tax revenue - GDP ratio was found to be optimal level of taxes that impact economic growth. The study recommends that broadening, nurturing and sustaining tax base should be the utmost target of policy to ensure significant increase in the total government revenue to promote economic growth.

Tax Revenue and Economic Development in Nigeria

The study used ARDL model to examine tax revenue and economic development in Nigeria from 1999-2020. Thus, the objective is to determine the impact of indirect tax revenue (import duty and export duty) on economic development in Nigeria. This study employed ex-post- facto research design and used semi-annual data collected from Central Bank of Nigeria (CBN) statistical bulletin. The study adopted the econometric analysis of unit root test and the technique of auto regressive distributed lag (ARDL) model. Based on the empirical results, exports tax revenue positively impacted on economic development, while imports tax revenue has negative and insignificant relationship with economic development in Nigeria during the period of study. The implications of the finding is that the Nigerian government can boost economic growth and development by realizing the need to focus on boosting tax revenue from indirect tax sources while expanding the catchment of those liable to pay indirect taxes. Based on the findings of it was recommended that, government should formulate and implement export policy measures towards exporting goods that are growth and development drivers, particularly, refined goods in the area the nation has comparative advantage in order to make the domestic production viable and compete with the industrialized economy of the world. Also, government should identify administrative loopholes that drain the revenue from custom duties so that import tax revenue will contribute significantly to economic development.

The Impact of Foreign Direct Investment on the Nigeria Economic Growth

The study analyzed the impact of foreign direct investment on Nigeria economic growth over the period of 1987- 2017. The main type of data used in this study is secondary; sourced from various publications of Central Bank of Nigeria, such as; Statistical Bulletin, Annual Reports and Statement of Accounts. The regression analysis of the Augmented Dickey Fuller Unit Root Test (ADF) and Auto-Regressive Distributive Lag (ARDL) were the estimation technique employed in this study to determine the stationarity/order of integration and the relationship between Foreign Direct Investment and economic growth. The findings revealed and concluded that there exists a long run relationship between foreign direct investments on the Nigeria economic growth. That is, economic growth is directly related to inflow of foreign direct investment and it is also statistical significant at 5% level. This implies that foreign direct investment is an engine of economic growth. The paper recommended that government should liberalize the foreign sector in Nigeria so that all barriers to trade such as arbitrary tariffs; import and export duties and other levies should be reduced so as to encourage investors.

INDONESIA'S ECONOMIC DIPLOMACY IN INDONESIA-EFTA COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT (IE-CEPA)

This article aims to analyze Indonesia's economic diplomacy in the Indonesia-EFTA Comprehensive Economic Partnership Agreement (IE-CEPA), which can provide excellent opportunities for Indonesia to increase trade and investment with EFTA countries. The analytical framework used in this article is economic diplomacy with the operationalization of trade diplomacy, according to Okano-Heijmans. The research method in this article uses qualitative methods. The results of this article show that Indonesia's economic diplomacy gives a positive view of IE-CEPA as an important agreement to strengthen economic relations between Indonesia and EFTA countries through reducing import duty rates, eliminating non-tariff barriers, and protecting investment, which is expected to increase the power of competitiveness of Indonesian products in the European market and increase Indonesia's exports to EFTA countries.

Harmonization of Import Duty in the Form of Security Measures for Textile Products

This article aims to determine the principles and regulations of international trade and to analyze the regulation for imposing security measures on imports of fabric products. The method used in this study is a normative juridical legal research type, with a statutory approach or statute approach to analyze legal issues. This research finds that the principle of International Trade adopted by the Indonesian state/Government is essentially aimed at protecting domestic products to maintain a healthy trade climate. International Trade is regulated by General Agreement on Tariffs and Trade, General Agreement on Trade in Services, The Agreement on Trade-Related Aspects of Intellectual Property Rights and Dispute Resolution of the World Trade Organization. Furthermore, in regards to the imposition of security measures on the import of fabric products in Indonesia, it is regulated in the Minister of Finance Regulations and its amendments. However, the Ministerial Regulation felt to be contradictory to the Minister of Trade’s Regulation. So, it is considered less effective because it will only burden local entrepreneurs/companies who need material products from abroad, on one hand the volume of imports has been limited and on the other hand there is an additional imposition of import duty as a result of security measures.

Are electric vehicles economically viable in sub-Saharan Africa? The total cost of ownership of internal combustion engine and electric vehicles in Tanzania

The prevalence of internal combustion engine vehicle (ICEV) fleets globally has resulted in various environmental issues, such as the emissions of greenhouse gases, reliance on imported petroleum products, significant degradation of air quality, and adverse health impacts on people. To address these challenges, the adoption of electric vehicles (EVs) is viewed as a sustainable solution. This study analyzed the Total Cost of Ownership (TCO) of EVs in sub-Saharan Africa to determine if they are viable options for consumers from Tanzania. Contrary to previous studies on the competitive position of EVs that focused on Europe, Asia, and other regions with high EV diffusion, and are more advanced in terms of EV manufacturing capacity and promoting policies, this study focused on Tanzania, a country with low EV diffusion and no EV manufacturing capacity. We compared the economics of electric cars and electric two-wheelers (e2Ws) and their ICE counterparts. The findings show that the TCO per km of electric cars is higher than that of their ICE car counterparts, while the TCO of e2W was less than that of their petroleum counterparts. Importing taxes charged to all vehicles imported into the country significantly hike the upfront cost of EVs. For electric cars, particularly battery electric vehicles, to reach TCO parity with ICE car counterparts, the current import taxes have to be reduced by 40% or more, which is equivalent to removing all import duty or value-added taxes. In this regard, electric cars are still not economically viable for Tanzanian automotive consumers, unless economic incentives are introduced. With EVs being in the early stage in the country, it is recommended to start by promoting e2Ws, which are economically viable for many consumers in the Tanzanian context.

MEASURING THE RELEVANCE OF UMAR BIN KHATTAB'S FISCAL POLICY CONCEPT IN INDONESIA

This study aims to analyze Umar bin Khattab's economic thinking about fiscal policy and determine the extent of its relevance in Indonesia. This type of research is library research using qualitative analysis methods and using a combination of library research techniques and views from informants who share Umar bin Khattab's thoughts on fiscal policy and its relevance in Indonesia. This study uses primary data sources and secondary data. It can be concluded that Umar bin Khattab in setting his policies considered maqashid sharia with the aim of benefiting the Muslim community and the progress of the country he led. State revenues consist of zakat as the largest state income, kharaj, ghanimah (1/5 of the spoils of war), usyr, jizyah, and fa'i. The funds obtained are well managed by Baitul Maal as the State finance/treasury management body. Baitul Maal is also equipped with several departments so that state finances can be managed in a structured and systematic manner. According to Umar bin Khattab, the relevance of fiscal policy to fiscal policy in Indonesia is Baitul Maal and the Ministry of Finance, as well as usyr and import duties. While the irrelevant concepts are Zakat as a fiscal policy, ghanimah and Rupbasan, kharaj and Land and Building Tax, jizyah, and fa'i.

THE RESPONSE OF CROSS-BORDER E-COMMERCE MERCHANTS TO DE MINIMIS THRESHOLDS IN INDONESIA

In four years, Indonesia has changed the de minimis threshold twice. This study aims to describe on how merchants react to tax regulations, especially international trade taxes, when conducting cross-border e-commerce transactions. By using administrative data on imported documents for shipments for the period 2017-2020, which includes the application period of the three de minimis thresholds of USD 100, USD 75 and USD 3, this study found that in each application period of the De -Minimis a bunching behavior gave threshold for exemption from import duties and taxes related to imports. This study also finds a similar phenomenon at the threshold of low-value shipments around the $1,500 value, where merchants are bunching to use simplified declarations and flat-rate pricing with faster procedures and lower costs.

AN ASSESSMENT OF CHENNAI PORT CUSTOMS CLEARANCE OPERATIONS

Customs clearance is a necessary procedure before goods can be imported or exported internationally. If a shipment is cleared, then the shipper will provide documentation confirming customs duties that are paid and the shipment can be processed. The purpose of the article is to study the custom clearance operations in Chennai: to study the challenges faced in the custom clearance; to study the process flow of custom clearance; to study the documents required in the custom clearance. The research design undertaken in this article of descriptive in nature, since it provides a description of the state of affairs as its exists in the organization at performance management. The sample size taken for the study is 100. The instrument used in the present study is Questionnaire. Pilot study were done to test the questions and to make some modifications in the questionnaire. The study concentrated through the analysis of tabulation, comparative percentage, bar diagrams, Chi-square test is used in the appropriate places. Most common customs-related problems are: Misclassification; Duties higher than anticipated; Customs office won't clear the shipment to your buyer/importer; Customs office invoking health, sanitary, or safety issues; Labeling issues involving a certificate of origin, weight, ingredients, marks, etc.; Inadequate documentation provided by the exporter; Issues involving the import or packing regulations of the receiving country. The Present Value of Import duty.

Advertising Blocking and Restricting Cigarette Purchases as a Solution for Reducing Smoking Prevalence in Indonesia

Global Adult Tobacco Survey (GATS) in 2021 reported that Indonesia has the highest number of male smokers and the third largest number of smokers worldwide after India and China. From 2012-2022, the Indonesian government increased the import duty on tobacco products and tried to reduce smokers' growth rate yearly in addition to providing income to the country. However, that has yet to work due to the health care costs of smoking exceeding the national income from cigarettes and tobacco. This paper examines ad blocking and restrictions on purchasing cigarettes as a solution to reducing smoking prevalence in Indonesia. This study employs ethnography, where observations are made on social media, YouTube, and during field research in Semarang. It also conducts online interviews via WhatsApp with cigarette vendors in Semarang who serve as informants. supplementary to secondary data sources found in journals, e-books, and other online resources. This study demonstrates the significant role that cigarette advertising plays in the rise of smokers, particularly among young people. Government Regulation No. 109/2012 on Safeguarding Substances Containing Addictive Tobacco Products for Health forbids smoking, which is considered less desirable. The ramifications of this discovery necessitate and motivate the government to enact laws that immediately prevent commercials while also rigorously regulating and limiting the sale of cigarettes to children and youth, for example, by deploying the PeduliLindungi application, which would be presumed to have been highly successful in containing the COVID-19 in the past 2020–2021.

The Legal Review of the Mechanism for Determining Injury in the Imposition of Antidumping Duties on Uncoated Writing and Printing Paper in Indonesia

The competition among business actors often leads to unfair competition, whether in the form of prices or non-prices. The practice of anti-dumping is an important issue in conducting international trade to achieve fair trade. Anti-dumping import duties are regulated in Article 19 (1) of Customs Law No.10 of 1995 that the anti-dumping import duties imposed on imported goods are at most equal to the difference between the normal value and the export price of the goods with a maximum tariff of 40% (forty percent) of the customs value. Losses only occur when the import of dumped or subsidized goods causes or threatens material injury to an established industry in a country or materially impedes the growth of the industry concerned. The provisions on anti-dumping held by several countries have a valid role in the free trade system, but not if they are misused as a tool of protectionism.

US raises import duty on Russian carbon black, Mg(OH)2 & other chemicals to 35%

US raises import duty on Russian carbon black, Mg(OH)2 & other chemicals to 35%

Tax Analysis And Its Implications For The High Cost Of Education In The Procurement Of Training Aircraft

The purpose of this study is to analyze the imposition of import taxes and import duties for training aircraft procurement and its implications for thehigh cost of education at Indonesian Aviation Polytechnic Curug and Aero Flyer Institute in 2017-2020. This study is a qualitative descriptive study with data collection techniques used are interviews, observations, documents and triangulation, so that the researcher can draw conclusions. The conclusion of import taxes imposition and import duties has a high influence in determining the high cost of flight schools. With the high cost of flight schools, it will affect people's interest in becoming a pilot. However, this is a burden that must be borne by the educational institution itself which in the end causes the high cost of pilot school to be charged to prospective pilot students. The imposition of import taxes includes Sales Tax on Luxury Goods, Income Tax and VAT because aircraft training are subject to these three tax components. These three components cause the high cost of pilot school. In this case, the government must immediately review the taxation policy for the procurement of aircraft training and educational institutions must also cooperate with various airline operators both at home and abroad to attract pilot graduates and this will increase the interest of the Indonesian people to become professional and reliable pilots.

ТОВАРЛАР НОМЕНКЛАТУРАСИГА МУВОФИҚ ТОВАРЛАРНИ ТАСНИФЛАШНИНГ БОЖХОНА ТЎЛОВЛАРИГА ТАЪСИРИ

In the article, the problems arising in the process of classification of goods according to the nomenclature of goods of foreign economic activity are analyzed for some types of goods. Also, it is justified that the customs value of the goods and the customs rates applied to them depend on the correct classification of the goods according to the nomenclature of goods of foreign economic activity. In the research carried out in foreign countries and in the republic, it was found that, for example, the complete classification of foreign economic activity according to the commodity nomenclature based on the chemical composition of perfumery and cosmetic products was not provided. For this reason, the goal of our research is to classify some goods in the nomenclature of foreign economic activity based on their chemical composition, and to assign different duty rates to one group of goods (for example: 10%, 15% and 20%), the same import duty rates. determination is based on expediency. Scientific and practical proposals and recommendations have been developed to eliminate the above shortcomings.

Innovations and Strategies During Online Teaching in an EdTech Low-Resourced University.

The study focused on identifying innovations deployed by lecturers when teaching online during the COVID-19 pandemic at the University of Zambia. The interpretivist worldview anchors the study. Researchers adopted a descriptive qualitative case study design. Purposefully and conveniently sampled lecturers (n = 21) took part in key informant interviews from the university faculties: the school of education, the school of humanities and social sciences and the school of health sciences. Thematic analyses were applied to the data collected using face-to-face and telephone interview schedules. Results show that all lecturers fully know online instruction's possible challenges. Lecturers have devised innovations that are lecturer-oriented, lesson-oriented, resource-oriented and student-oriented in managing online teaching and learning. The success of online teaching in an EdTech low-resourced university depends on the lecturers' desire to learn, the availability of essential ICT devices, the use of open educational resources-OER, the potential of the use of devices and the availability of internet connectivity. However, intermittent internet connectivity, student absenteeism, a lack of primary ICT devices, and EdTech illiteracy persist. External support-such as continuous professional development programs (CPDs), import duty exemptions or corporate sponsorships and donations-should be sought to facilitate online lessons. Innovation in teaching and learning does not only entail high-tech educational technologies but the use of what works best for a community of learners in a particular context. Though focused on Zambia, the study results reflect the situation and experience of universities in other countries with similar characteristics.

PEMAHAMAN PENGGEMAR KOREAN POP ATAS BEA MASUK PEMBELIAN MERCHANDISE

The latest regulatory policies related to import activities are the government's solution to increasing the welfare of domestic entrepreneurs. So with the enactment of a new regulation, namely PMK No. 199/PMK.010/2019, it is hoped that it can reduce the number of imported goods so that people can choose to buy domestic products. In implementing PMK No. 199/PMK.010/2019 pros and cons arise among the public, including Korean POP (Carat) fans. Therefore, the purpose of this study is to find out the understanding of Korean POP (Carat) fans regarding regulations, tax rates, calculations, and import duty payment systems in buying merchandise. As well as, to find out the interest of Korean POP (Carat) fans in buying merchandise after the enactment of new regulations. This type of research is a qualitative research with a phenomenological approach. The type of data used in this research is primary data. The research population is people who have bought Korean merchandise. The sampling method is through the convenience sampling method which is in accordance with the research criteria, namely fans who have purchased merchandise at least once after the enactment of PMK No 199/PMK.010/2019. Data was obtained by distributing questionnaires and conducting interviews with 20 informants. The results of this study indicate that the increase in tariffs raises objections among Korean POP (Carat) fans in buying merchandise because they do not understand the new regulations and official merchandise is only produced in South Korea. However, the increase in import duty rates has not reduced the interest of Korean POP (Carat) fans in buying merchandise. They prefer to buy merchandise through e-commerce or through entrusted services to avoid taxes.

Implementation of Customs, Excise and Tax Provisions on the Import of Consignment Goods in Batam Free Trade Zone Area

Along with the increasing import of consignment goods into Indonesia through online shopping, as well as to protect the domestic small and medium industries, on January 30, 2020, the government issued Minister of Finance Regulation Number 199/PMK0.10/2019 concerning Customs, Excise and Tax Provisions on Import of Consignment Goods. The content of the regulation is a decrease in the threshold for exemption from import duties and taxes in the context of imports from USD75 to USD 3 or around IDR 45,000. Implementation in Batam and other areas is very different, this is because Batam is a Free Trade Zone area, so this regulation is the basis for the people of Batam when they want to send goods from Batam to other areas in Indonesia. Goods above IDR 45,000 when shipped from Batam to other areas in Indonesia will be subject to import duty and tax in the framework of import. The problem approach used is normative-empirical approach, where the activity can be observed clearly, whether the community has behaved in accordance with the rules. For 3 years this regulation has been implemented in Batam, this regulation has been effective in carrying out its tax regulerend function, which is to protect the national interest in connection with the increase of imported goods and encourage the growth of small and medium industries, however, this regulation still experiences obstacles due to the low level of public understanding of the Free Trade Zone area, so that the purpose of implementing this regulation is not clearly conveyed and the public also feels objections when sending goods from Batam to other regions in Indonesia, because the goods sent from Batam are not all imported goods.

Pengembalian Bea Masuk atas Penetapan Pejabat Bea dan Cukai pada Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok

The activity of carrying out import activities of goods subject to service users is to carry out a self-assessment of customs notifications. The Customs and Excise Official determines the tariff and/or customs value upon notification, then informs the service user. Service users can submit objections or appeals to the placement of Customs and Excise Officials in the event of underpayment or overpayment. The purpose of this study is to determine the rate of return that has been made at the Type A Tanjung Priok Customs and Excise Service Office against the determination by Customs and Excise Officials. The data used are receipt reports and Payment Orders (SPM) for returns from 2017 - 2021 at the Main Service Office of Customs and Excise Type A Tanjung Priok. This research uses descriptive analysis. The results of the study show that the number of documents and the value of a cleaning is not directly proportional to the number of documents and the value returned. The increase or decrease in the number of document recoveries is not followed by an increase or decrease in the number of document returns. Whereas in the event of an increase or decrease in value by Customs and Excise Officials, the return of import duties to service users will also experience an increase or decrease