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PROSES PENANGGUHAN BEA MASUK TEMBAKAU PADA KAWASAN BERIKAT KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI MALANG

Priyonugroho, Alkindi Akbar (2019) PROSES PENANGGUHAN BEA MASUK TEMBAKAU PADA KAWASAN BERIKAT KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI MALANG. Associates Degree (D3) thesis, University of Muhammadiyah Malang.

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Abstract

Bonded Zones are Bonded Hoarding Areas to hoard imported goods and / or goods originating from other places in customs areas to be processed or combined before being exported or imported for use. The purpose of this research is to find out the process of suspending tobacco import duty in the Bonded Zone (KB) of the Customs Service and Office of Malang. The type of data used uses qualitative data, the results of research conducted indicate that the suspension of tobacco import duty in Bonded Zones (KB) is in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia number 131 / PMK.04 / 2018 concerning the Management of Bonded Zones. The suspension of tobacco import duty in bonded zones will apply if after being processed in the Bonded Zone the goods are categorized into 2 destinations, if used domestically, the goods pay taxes but if used abroad they are free from tax.

Item Type: Thesis (Associates Degree (D3))
Student ID: 201610190511121
Thesis Advisors: Aris Soelistyo (0020126501), Sri Budi Cantika Yuli (0714097301)
Keywords: Bonded Zone, Bonded Zone, Tobacco Import Duty, Bonded Zone Management, Customs
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: 201610190511121
Date Deposited: 20 Nov 2019 08:08
Last Modified: 20 Nov 2019 08:47
URI : http://eprints.umm.ac.id/id/eprint/56187

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