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Abstrak :
Laporan magang ini membahas prosedur impor yang digunakan perusahaan untuk mengimpor barang mereka. Karena perusahaan biasanya membeli produk dalam jumlah besar, laporan ini secara khusus akan mencakup metode pengiriman Full Container Load atau FCL yang digunakan oleh perusahaan. Laporan ini akan mengungkap proses impor yang harus dilalui perusahaan mulai dari membuat pesanan hingga membongkar peti kemas. Selain itu, prosedurnya akan dibandingkan dengan peraturan perundang-undangan terkait impor yang berlaku di Indonesia. Sebagian besar data yang diperlukan berdasarkan pengalaman dan pengetahuan yang diperoleh selama masa magang di PT ABC. ......This internship report discusses the import procedure that companies use to import their goods. As companies normally buy products in large quantities, this report will specifically cover a Full Container Load or FCL shipping method used by the company. This report will unearth the import process that a company needs to go through starting from creating an order to unloading containers. Also, the procedure will be compared to related import laws and regulations applied in Indonesia. Most necessary data are based on the experience and knowledge obtained during the internship period at PT ABC.

Abstrak :
Penerimaan pemerintah berperan sangat penting bagi keberhasilan pembangunan nasional mengingat kebutuhan pengeluaran rutin dan pembangunan Pemerintah selalu meningkat dari tahun ke tahun. Sebagai ilustrasi, total pengeluaran Pemerintah pada tahun fiskal 1985/1986 yang baru mencapai Rp. 22,8 trilyun telah melonjak menjadi Ro. 354,6 trilyun pada tahun fiskal 2001 atau mengalami pertumbuhan rata-rata 19,5 % per tahun. Kebutuhan anggaran tersebut semakin membengkak pada tahun-tahun terakhir akibat berbagai faktor yang saling berkaitan, mulai dari merosotnya nilai mata uang rupiah, likuidasi dan restrukturisasi perbankan, bencana alam banjir dan kekeringan, serta konflik sosial dan politik, yang kemudian berujung pada krisis multidimensional. Pada masa krisis ekonomi, alokasi pengeluaran pemerintah semakin meningkat tajam guna mengakoniodasi berbagai program untuk mengatasi dampak krisis, seperti kebijakan subsidi, perlindungan terhadap masyarakat miskin, dan pemberian stimulus fiskal bagi pengusaha kecil, menengah dan koperasi. Upaya pemulihan dan perlindungan terhadap masyakat tersebut akhirnya belum dapat dilakukan secara maksimal berkaitan dengan keterbatasan yang dihadapi pada sisi penerimaan negara. Dalam perencanaan anggaran pendapatan dan belanja negara, penerimaan dalam negeri yang berupa hasil minyak bumi dan gas, pajak dan non pajak terutama digunakan untuk membiayai pengeluaran rutin pemerintah yang meliputi: belanja pegawai, belanja barang, subsidi. daerah otonom, bunga dan cicilan utang. Sedangkan untuk pengeluaran pembangunan dibiayai oleh surplus penerimaan dalam negeri yang dikenal sebagai tabungan pemerintah dan penerimaan dari pinjaman luar negeri. Namun yang perlu mendapatkan perhatian adalah jumlah pinjaman luar negeri Pemerintah telah mencapai US$ 70 milliar, sedangkan pinjaman pihak swasta mencapai US$ 80 milliar pada tahun 1999. Sementara itu cicilan bunga dan utang luar negeri pemerintah untuk tahun anggaran 1999/2000 telah mencapai Rp. 44,4 trilyun atau sekitar 31,2°k dari penerimaan dalam negeri yang berjumlah Rp. 142,2 trilyun. Untuk itu maka penerimaan dalam negeri.

Abstrak :
Inspection of goods which are going out and coming in Customs Territory conducted by institution that have been assigned by government, which is Customs or international surveyor. The assignation of inspecting operator depends on the system used by pertinent government. If the government applies a pre-shipment inspection (PSI) system that is inspection of imported goods in a port load provided by independent private company to both exporters and government in order to give assessment of goods to be imported and exported, the operator is an international surveyor. On the other hand, if the government uses an on arrival inspection (OAI) system that is an inspection of imported goods in destination port, the operator is a local Customs. A government can also apply PSI system and OAI system concurrently, for example, Indonesia in 1985 up to 1990. At that period, PSI operator checks importation with value above FOB US$ 5,000.00, and OAI operator checks importation with value until FOB USS 5,000.00, Along with the increasing of commercial activity and market forces demand to enhance Customs service and to fulfill Customs commitment as a member of World Customs Organization (WCO), hence existing Customs procedures and systems continue to develop. Since the launching of Law # 1011995 about Customs, inspection system of imported goods in Indonesia embraces an OAI system which is in Law # 10/1995 gives a larger trust to market forces, but it is without disregarding state's finance security. OAI system is based on a self-assessment implementation, risk management and a post clearance audit. The supervisory of OAI system relied on a post clearance audit, so it doesn't interfere the releasing of imported goods from the port The PCA implementation is a logical consequence of self-assessment implementation and selective physical examination which is embraced by Law # 10/1995 about Customs. In general, advantage of PSI system is to give benefit to exporter and importer to his imported goods, so it can comply with quantity and quality of goods demanding in sales agreement. Besides, PSI can give benefit to government by improving state revenue through evasion of imported goods which are under standard, increasing foreign trade management by providing accurate commerce statistic, and supporting and pushing foreign capital cultivation incentive plan. On the other hand, results of research conducted by Lembaga Manajemen Universitas Indonesia (LM UI) in 1997 indicating that the government have to pay US$1 for each of US$163.63 import value which is done by SGS as The PSI system operator during 1995 - 1997, comparing to USS 1 for each of US$ $ 989,22 import value which is done by Customs as The OAL system operator in the year after SGS implementation. Thereby, the results indicate that The OAI system is more efficient compared to The PSI system. Results of research of LM UI also show that for each of USS 1 fee paid by government to SGS yield by US$ 4.40 of import duty revenue, while for each of US$ 1 fee paid by government to Customs yield US$ 18.68 of import duty revenue. Again, the data indicate that The OAI system is more effective compared to The PSI system. Meanwhile, based on results research conducted by ECONIT Advisory Group, the cost paid by government during implementation of SGS service equal to almost 15% from total import duty in a yearlong. Whereas the cost paid by government to defray DJBC only equal to less than 14° c let %ear from total cost paid to SGS. Farther, cost which is must be paid by government dung import pattern by using PSI system that is executed by SGS indicate that government have to pay 0.6% on average from import value or 23% from collected import duty. Cost Collection equal to 23% is counted very high and above maximum international standard cost collection, which is 5% on average. From system comparison and procedure analysis and cost-benefit analysis between PSI system and OAI system, PSI supporters argument and field facts, deeply interview, and perception participate observation results with some parties who is related to inspection system of imported goods in Indonesia, it can be concluded till now that The OAI system is the inspection system that are cheapest, fastest, simplest, most effective, and most efficient. This matter can be proved from its cost, time, and OAI procedure.

Abstrak :
For the sake of examining the obligation compliance with the customs regulation, the audit of customs to the importers is very important to do. The audit of customs to the importers will mean the law enforcement and meeting the justice sense to all importers before the law. Audit in the field of customs is aimed at see and value the level of company compliance with the regulation of customs and to secure the state income and other regulations whose implementation is charged on the Directorate General of Customs and Taxes and Financial Accounting Standard. The main topic of this research is what is the influence of the audit of customs to importer compliance in fulfilling the income tax (BM) obligation and tax for import (PDRI)? The objective of this research is to describe and explain the implementation of audit of customs to the compliance of the importers in fulfilling the income tax (BM) obligation and tax for import (PDRI) and elucidate and describe the steps in enhancing the customs audit in the future. The methodology of research used in this thesis writing is analysis descriptive method, with the technique of data collecting in the form of library and field study and in dept interview with the concerned parties. The conducted analysis is qualitative analysis. From the result of the analysis, the audit result of customs that was conducted for 3 years found that there are several importers/companies that had no bookkeeping of 17.6%. This heavily disturbs the implementation of customs audit. The audit has resulted the income from BM, sanction, restitution, PPN, PPn BM and PPh of article 22. It means that the influence of audit of custom that has been run has not been able to improve the compliance of the importers in fulfilling their customs obligations. The conclusion of this research is that the influence of the audit of customs is still less dominant toward the compliance because of the low compliance of the importers. It can be seen from the number of importers who have been audited but their error or corrections are not found compared to the number of the audited importers. From the audit, some importers also improve their compliance, that is, from the result of the audit of the final year, there is no finding or correction. The suggestion of this research is that the aspect of the law enforcement in meeting the regulation of customs that represent the basic aspect of the audit should become the main target of the government in this case the Directorate General of Customs and Taxes. The income from the audit is merely the effect of the result or the product of the audit.

Abstrak :
Penelitian ini ditujukan untuk mengetahui faktor-faktor yang mempengaruhi permintaan impor beras di Indonesia. Komponen permintaan impor beras meliputi harga realtif, GDP, jumlah penduduk, dummy tariff, dummy produksi. Teknik analisa yang digunakan adalah uji kointegrasi proedur Johansen untuk melihat hubungan jangka pnajang dan error correction model untuk estimasi jangka pendek dengan menggunakan data tahun 1972-2005. Dari hasiluji kointegrasi terlihat adanya pengaruh komponen jnagka panjang berupa harga relatif berpengaruh negatif, jumlah penduduk berpengaruh positif, GDP berpengaruh positif. Menunjukan bahwa persamaan struktural mempunyai tanda parameter sesuai dengan harapn. Sedangkan dari hasil regresi kesalah, semua variabel bebas memiliki pengaruh yang signifikan terhadap permintaan impor beras Indonesia. ECT yang signifikan secara statistik mwnunjukan ECM yang dibangun adalah model untuk menggambarkan jangka pendek maupun jangka panjang.

Abstrak :
Barang larangan dan pembatasan adalah merupakan barang yang dilarang maupun dibatasi pemasukan (impor) atau pengeluarannya (ekspor) ke/dari daerah pabean. Setiap barang yang di larang atau dibatasi impor atau ekspornya diatur dalam suatu bentuk peraturan larangan dan/atau pembatasan. Kewenangan pembentukan peraturan larangan dan pembatasan impor atau ekspor merupakan kewenangan masing-masing instansi penerbit sesuai tugas dan fungsinya. Direktorat Bea dan Cukai sesuai dengan tugas dan fungsinya, mempunyai kewenangan dalam pengawasan terhadap barang yang keluar-masuk (ekspor-impor) daerah pabean dalam upaya menindaklanjuti peraturan larangan dan pembatasan yang telah diterbitkan oleh instansi teknis terkait. Tesis ini menganalisa dua permasalahan utama yang terbagi dalam dua bab. Penelitian ini menggunakan metode penelitian normatif/penelitian hukum kepustakaan. Sejalan dengan metode di atas, pendekatan yang digunakan dalam penelitian ini adalah pendekatan perundang-undangan (statute approach) dengan maksud untuk meneliti, mendalami, dan menelaah permasalahan yang berkaitan dengan pengaturan larangan dan pembatasan impor atau ekspor. Berdasarkan sifatnya, penelitian hukum ini merupakan penelitian deskriptif karena penelitian ini dimaksudkan untuk menggambarkan serta menguraikan semua data yang diperoleh terkait dengan pengaturan larangan dan pembatasan impor atau ekspor. Sedangkan berdasarkan bentuknya, penelitian hukum ini merupakan penelitian preskriptif. Setelah melakukan analisa, dapat disimpulkan bahwa terdapat kebutuhan yang nyata terhadap penyempurnaan atas ketentuan larangan dan pembatasan impor atau ekspor. Penyempurnaan tersebut dirumuskan dalam bentuk Peraturan Presiden sebagai pengaturan lebih lanjut dari ketentuan Undang-Undang Nomor 17 Tahun 2006 Tentang Perubahan Atas Undang-Undang Nomor 10 Tahun 1995 Tentang Kepabeanan. ...... Restricted and prohibited goods are goods that are restricted or prohibited on importation or exportation to and from Indonesian customs territory. Each of Restricted and prohibited goods that are restricted or prohibited on importation or exportation are regulated in the provisions on prohibition and/or restriction of certain import or export. the Establishment of provisions on prohibition and restriction of certain import or export is the authority of each government agencies according duties and functions. Directorate of Customs and Excise in accordance with the duties and functions, have the authority to control over the goods that entering (import) or leaving (export) Indonesian customs territory in an effort to follow up the provisions on prohibition and restriction which was published by related agencies. This thesis analyzing two main issues that are divided into two chapters. This research uses normative research methods/ literature legal research. In accordance with the method above, the approaches that used in this research is the regulatory approach/statute approach which aims to researching, steeped in, and examines problems relating to provisions on prohibition and restriction of certain import or export. By its characteristic, This legal research is a descriptive study because this research is intended to illustrate and elaborate all of obtained data related to provisions on prohibition and restriction of certain import or export. Whereas based on its forms, this legal research is a prescriptive research. After analyzing, can be concluded there is a definite need to make improvements on provisions on prohibition and restriction of certain import or export. Such improvements is formulated in the form of Regulation of the President as a further regulation from the provisions of Law Number 17 of 2006 on Amendment of Law Number 10 of 1995 on Customs.

Abstrak :
Adanya perjanjian Asean-China Free Trade Area (ACFTA) telah meningkatkan persentase impor produk manufaktur asal Cina di Indonesia. Akibatnya, kompetisi produk yang dihasilkan industri manufaktur domestik dengan produk impor dari Cina semakin meningkat. Persaingan dari produk impor Cina diukur menggunakan penetrasi impor, dimana cara pengukurannya diperkenalkan oleh Bernard, Jensen, & Schott (2006). Tesis ini mengestimasi dampak penetrasi impor dari Cina terhadap upah industri manufaktur di Indonesia dengan menggunakan model fixed effect. Hasil estimasi menunjukkan bahwa penetrasi impor dari Cina berdampak negatif terhadap upah industri manufaktur. ...... The existence of the Asean-China Free Trade Area (ACFTA) agreement has increased the percentage of imports of Chinese manufactured products in Indonesia. Consequently, the competition of products produced by the domestic manufacturing industry with imported products from china is increasing (assuming the products produced by the domestic manufacturing industry may be substituted with imported products from China in the domestic market). Competition from imported products from China is measured using import penetration, where the measurement method is introduced by Bernard, Jensen, & Schott (2006). This thesis estimates the effects of import from China on wages of manufacturing industry in Indonesia by using fixed effect model. The estimation results show that import penetration from China has a negative effect on wage of manufacturing industry.

Abstrak :
ABSTRAK
Hasil kajian yang dilakukan oleh Japan International Cooperation Agency (JICA) pada tahun 2004 dalam studi berkaitan dengan Trade and Related System and Procedure di Indonesia, disebutkan bahwa pelaku bisnis yang terlibat dengan perdagangan internasional membutuhkan administrasi kepabeanan yang memberikan ?pelayanan prima? (excellent service with swift, transparent, and immediate response) dan pelayanan cepat dan murah (faster, cheaper, and better). Direktorat Jenderal Bea dan Cukai (DJBC) sebagai salah satu lembaga pemerintah yang berkaitan langsung dengan dengan perdagangan internasional dituntut untuk dapat senantiasa memperbaharui diri (self-reinventing) sesuai dengan aspirasi masyarakat dan perkembangan mutakhir teknologi keuangan serta administrasi publik. Dari hasil pembahasan terhadap penelitian yang dilakukan ditarik kesimpulan bahwa meskipun tatalaksana impor yang berlaku telah mengalami berbagai penyempurnaan akan tetapi penerapan di lapangan masih menemui beberapa hambatan. Hambatan yang masih terjadi terutama berkaitan dengan jangka waktu pelayanan atas PIB yang melalui Jalur Merah yaitu pada proses pemeriksaan fisik dan proses pemeriksaan dokumen. Selain itu, sistem pertukaran data elektronik yang telah berjalan masih belum menggabungkan semua entitas yang terkait dengan proses importasi barang dalam komunitas jaringan pertukaran data elektronik (PDE) sehingga pertukaran informasi berkaitan dengan penanganan dokumen pabean dan pengeluaran barang menjadi belum optimal. Untuk itu maka saran yang diberikan adalah mendesak integrasi Sistem National Single Window (NSW) dengan Sistem Aplikasi Pelayanan Impor mengingat dengan Sistem NSW maka semua entitas yang terkait dengan lalulintas ekspor dan impor khususnya dengan penanganan dokumen kepabeanan dan pengeluaran barang dapat saling bertukar informasi sehingga akan meminimalisasi waktu dan biaya yang timbul dalam penanganan dokumen kepabeanan dan pengeluaran barang, penyempurnaan sistem aplikasi pelayanan impor, perlunya peningkatan kemampuan dan pengetahuan dari pejabat/petugas yang terkait dengan proses pelayanan impor, perlunya pertemuan rutin dengan pengguna jasa di wilayah pengawasan KPPBC Tipe Madya Pabean Soekarno Hatta untuk menjalin komunikasi antara pihak pabean dengan pengguna jasa, serta melakukan rekayasa ulang terhadap proses pelayanan kepabeanan yang berorientasi kepada proses sehingga dapat tercapai peningkatan signifikan dalam waktu yang diperlukan untuk pengeluaran barang impor tanpa mengorbankan fungsi pengawasan penerimaan negara itu sendiri.

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ABSTRACT
(JICA) in 2004 in a study related to the Trade and Related System and Procedure in Indonesia, mentioned that the business involved with international trade need the customs administration that give a "prime services" (excellent service with swift, transparent, and immediate response) and give services that fast and reasonable (faster, cheaper, and better). Directorate General of Customs and Excise (DGCE) as one of the government relating directly with the international trade are required to be constantly updating themselves (self-reinventing) in accordance with the aspirations of the community and the development of sophisticated technology of finance and public administration. As the results of research conducted, a conclusion is drawn that although the applicable import procedure have experienced various improvement but still encountered some obstacles of implementation in the field. Obstacles that still occur especially in relation to the time period of customs declaration on the Red Channel through the process on the physical examination and document examination. In addition, current electronic data exchange system still has not integrating all entities associated with the process of goods importation within electronic data interchange (EDI) network community so that the exchange of information related to the handling of customs documents and the releasing of the goods not be optimal. To the suggestion that it is urgent given to the integration of National Single Window (NSW) with the current imports application system to take an advantages of NSW system where all entities associated with the import and export activities especially with the handling of customs documents and releasing goods can exchange information so that it will minimize time and costs incurred, improvement of the import applications system, the need to increase the skills and knowledge of the officers/officials associated with the import process, the need for regular meetings with the market forces in the area of supervision of Soekarno Hatta Customs Service Office to establish communication between the customs officer and the market forces, and perform re-engineering that process oriented of the customs procedure so that significant decrease in time required for import of goods can be achieved without compromising the function of supervision of the customs revenue itself.

Abstrak :
Penelitian ini tentang pengaruh pembebasan dan/atau pengembalian bea masuk, serta pajak dalam rangka impor tidak dipungut terhadap nilai ekspor dalam skema fasilitas KITE. Tujuan penelitian adalah untuk mengetahui serta menganalisa pengaruh pemberian fasilitas KITE yaitu bea masuk yang dipungut, bagi peningkatan nilai ekspor yang dihasilkan perusahaan pengguna fasilitas KITE pada kantor wilayah Direktorat Jenderal Bea dan Cukai Jakarta (Kanwil DJBC Jakarta). Selain itu, untuk mengetahui pengaruh nilai tikar riil Yen terhadap rupiah serta produk domestik bruto (Gross Domestic Product) Jepang, sebagai negara tujuan utama ekspor Indonesia, terhadap nilai ekspor yang dihasilkan perusahaan pengguna fasilitas KITE pada Kanwil DJBC Jakarta.

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This research outlines the influence of the exemption and/or restitution of import duties and the exempted import related tax toward the export value within the KITE facility scheme. The objective of this research is to understand and to analyze the impact of awarding KITE facility which is the exemption and/or restitution of import duties and the exempted import related tax to increase of the export value.

Abstrak :
Fokus dalam penelitian ini adalah menganalisis penerapan fasilitas pengembalian bea masuk industri sepeda dengan tujuan untuk diekspor (Studi Kasus PT.ABC). Penelitian ini menggunakan pendekatan penelitian kualitatif deskriptif. Pengumpulan data dilakukan dengan cara melakukan wawancara dengan berbagai pihak yang terkait dan melakukan studi literatur. Hasil dari penelitian ini yaitu perubahan KMK 580/KMK.04/2003 menjadi PMK 253/PMK.04/2011 khususnya persyaratan memiliki reputasi baik dikarenakan semakin tingginya jumlah pengusaha yang menyalahgunakan fasilitas Kemudahan Impor Tujuan Ekspor. Selain itu perubahan tersebut dalam rangka mengembalikan tujuan dari adanya fasilitas Pengembalian Bea Masuk sesuai dengan UU Kepabeanan No. 17 Tahun 2006. Dengan berlakunya PMK 253/PMK.04/2011, PT.ABC tidak dapat menggunakan fasilitas Pengembalian Bea Masuk lagi karena tidak memenuhi syarat sekurang-kurangnya berprofil medium risk. Hal ini membuat PT.ABC menggunakan skema impor biasa dan kehilangan beberapa kerjasama dalam bentuk OEM. ......The focus of this research is to analyze the application of import duty refund facility in bicycle industry for export purpose (Case Study PT.ABC). This study uses a descriptive research with qualitative approach. The data was collected by conducting interviews with various stakeholders and a literature study. The Results from this research is the changes from Decision of the Finance Ministers number 580 (KMK 580/KMK.04/2003) to Regulation of Finance Ministers number 253 (PMK 253/PMK.04/2011) in particular requirement to have a good reputation due to the high number of employers who abuse Facility for Export Purposes. Besides that, the changes in order to restore the purpose of the facility in accordance with the Duty Refund Customs Law Number 17 (Undang-undang Kepabeanan No 17 Tahun 2006). Since the enactment of PMK 253/PMK.04/2011, PT.ABC cannot use the facility because restitution of import duty does not qualify for at least a medium risk profile. This makes PT.ABC use regular import scheme and lose some cooperation in the form of OEM.