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"Skripsi ini membahas kepastian hukum atas dilakukannya audit khusus bagi importir. Banyaknya pengajuan keberatan yang diajukan importir, akibat penerbitan Surat Pemberitahuan Kekurangan Pembayaran Bea Masuk (SPKPBM) yang dilakukan pejabat pabean. Penerbitan SPKPBM karena adanya kekurangan pajak yang belum dibayar oleh importir. Kekurangan tersebut berasal dari penetapan nilai pabean yang berasal dari nilai transasksi.Adanya keberatan tersebut menyebabkan sengketa pabean antara importir dengan pihak pabean. Pokok masalah sengketa adalah perbedaan penetapan nilai pabean dan akibatnya dilakukan audit khusus.Hasil audit khusus tenyata tidak menjamin keberatan importir dikabulkan.Penelitian ini adalah penelitian kuantitatif deskriptif. Hasil penelitian ini menunjukkan belum adanya kepastian hukum bagi importir. Hasil audit khusus belum mencerminkan adanya penegakkan hukum dalam pajak lalu lintas barangkhususnyadan kepabeanan umumnya.

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The focus in this research is analysis law certainty in customs audit. There are many objections has been submitted by importer. This objection are caused by rising SPKPBM (less payment import duty decision letter) by customs officer. Customs officer determine customs value from transaction value. It will cause less payment in import duty.The difference of determination customs value will be caused disputing between importer and customs. For this disputingand objection, customs officer will re-check, re-test value cusoms in PIB (Letter of Import Notice) by special customs audit.This research using quantitave descriptive research. The research result special customs audit doesn?t reflect law certainty for importer and law enforcement in customs."

"Perubahan kebijakan atas ekspor minyak sawit adalah fenomena yang menarik. Hal ini karena kebijakan tersebut berada diantara dua hal yang saling bertolak belakang, pendapatan yang diterima dari ekspor minyak sawit sangat membantu untuk menyeimbangkan penerimaan dan pengeluaran pada anggaran negara. Di sisi lain, persediaan minyak sawit yang sedikit dapat menyebabkan masalah besar yang berdampak pada masyarakat.Penelitian ini bertujuan untuk menganalisis dasar pertimbangan pemerintah menetapkan kebijakan bea keluar sebagai instrumen stabilisasi CPO untuk memenuhi kebutuhan dalam negeri. Untuk menjawab pertanyaan tersebut, pendekatan yang digunakan adalah kualitatif.Berdasarkan penelitian, dasar pertimbangan pemerintah menetapkan kebijakan bea keluar adalah kekokohan dasar hukum, tarif yang situasional dan kondisional, dan sifat kebijakan yang fleksibel. Dikarenakan alasan pengusaha memilih untuk mengekspor daripada memenuhi kebutuhan di dalam negeri adalah harga di luar lebih tinggi dibanding di dalam negeri, peneliti memiliki saran. Pemerintah harus menggunakan pendapatan yang diterima dari ekspor minyak sawit untuk mengembangkan industri di dalam negeri sehingga harga minyak sawit di dalam negeri tidak berbeda jauh dengan harga di luar negeri.

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The changing policy of export on palm oil is an interesting phenomenon. Because of the policy its stand in two different things, the income received from the palm oil export is quite tempting for balancing the revenue and the expense the state budget. On the other hands, the small amount of supply of the palm oil may cause a huge problem that effect to the society.This research is aimed to analyze government consideration base to determine export duties policy as instrument to stabilize CPO domestic needs. To answer that question, the approach used for the research is qualitative.Based on the research, government consideration base to determine export duties policy are a strong law base, situational and conditional tariff, and flexibility nature of policy. Because of the reason entrepreneur choose to export CPO than fulfill domestic needs is CPO price abroad more high than domestic, the researcher have a recommendation. Government must use the income received from palm oil export to develop domestic industry so CPO price abroad to domestic not too different."

"When an exchange of goods and services takes place across national boundaries, it is called international trade. Import is the part of international trade. The focus of this research is only about import. Indonesia has a lot of airport and seaport where the part of controlling by customs. An individual customs officers has limited hours each day in which to do his job. During this time the officer must decide which cargo to search and how detailed the search should be. It is impossible to examine all movements with only the limited resources of manpower and equipment that customs authorities have.The Research Method that used in this research is qualitative method. The data collecting techniques that used are field and library research. While the analyzes technique which the writer used is descriptive technique. Risk from a customs viewpoint, consider what risks would be involved in clearing import consignments based solely on the trader declaration. Risk management is adopted by customs. Analysis of determination risk ranking in import is based on importer profile and goods profile. The Categories of Importer Profile are divided into three groups, which are Hi-Risk, Medium Risk, and Low Risk. Also, The categories of Goods Profile are divided into three groups. They are Very Hi-Risk (which is determined by Government), Hi-Risk and Low-Risk.Based on these two profile, will be applied risk management. The output of risk management is the line which is determined by Customs, they are Red Line and Green Line. For the Red Line which will be applied physics and document examination. For the green line, there will be no physics examination, only document examination. The aim of risk management is to reach an ideal condition from controlling function and service function which was doing by Customs. The Purpose of customs control is to ensure that all movements of goods, vessels, vehicles, aircraft crossing national borders occur within the framework of laws, regulation and procedures that comprise the customs clearance process.In addition, this research is also expected to give suggestions for government to make a transparency of profiling process, socializing goods profile in order to let importer know about the criteria of profiling and also systemic and integrated improvement through National Single Window within another Department."

"Skripsi ini membahas mengenai persiapan penerapan sistem National Single Window di Kantor Pelayanan Utama Tanjung Priok untuk membuat simplifikasi dan harmonisasi proses kepabeanan yang bisa mempercepat proses customs clerance dan release of cargoes. Pokok permasalahan dalam penelitian ini dirinci dalam tiga sub pokok permasalahan, yaitu bagaimana perbandingan antara sistem National Single Window di Indonesia dengan sistem National Single Window di Singapura, persiapan-persiapan yang dilakukan, dan kendala-kendala yang dihadapi. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menyarankan bahwa hendaknya sosialisasi akan penggunaan sistem ini terus-menerus dilakukan, memperketat sistem dari akses dunia luar untuk menghindari terjadinya kejahatan dunia maya, dan penerapan Single Sign On untuk mengakses instansi yang terkait dengan portal National Single Window ini.

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This study is focused on the preparation implementation of National Single Window in Tanjung Priok Customs Main Office to make a simplified and harmonized customs process that could make the process of customs clearance and release of cargoes faster. There are three major problems in this study which are the comparison of Singapore National Single Window and Indonesian National Single Window, the preparation of Indonesian National Single Window, and the obstacles of implementation. This research is qualitative descriptive interpretive. The data were collected by means of deep interview.The researcher suggests keep continuing the socialization of this system, tighten the system from outside access to prevent from cyber crime, and applying Single Sign On to access other Government Agency who are connected with this National Single Window portal."

"Skripsi ini membahas penerapan manajemen risiko dalam sistem dan prosedur kepabeanan di bidang impor, yang diharapkan dapat dilakukan pengawasan secara lebih efektif dalam meminimalkan pelanggaran yang dapat mungkin terjadi. Tujuan penulisan ini adalah untuk mengetahui dan menganalisis tingkat akurasi penetapan jalur impor dalam suatu prosedur kepabeanan dan mengidentifikasi kendala-kendala yang terjadi. Penelitian ini adalah penelitian kualitatif deskriptif.Berdasarkan hasil penelitian dapat dinyatakan bahwa hasil penjaluran dari risk rangking yang ditetapkan sistem komputer dapat dinyatakan tidak akurat. Hal ini dapat dilihat dari tidak efisiennya jalur yang ditetapkan oleh pihak pabean berdasarkan klasifikasi hi-risk dan low-risk, jika dibandingkan dengan notul yang terbit pada jalur merah dan hijau setiap bulannya.

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The focus of this study is implementation of risk management in system and customs procedures in import part, which expected can running monitoring process more effective to minimize error that can be happed. The objectives of this study is to know and analyzing the acuration of determined importing path in customs procedure and identified problems maybe arise. This research is qualitative descriptive interpretive.From this research can assumed that the result of determined importing path from risk rankin which settled by computer system is not accurate. It can be looked from inefficient of the path that settled from the customs based on hi-risk and low-risk classification, if it compared with monthly notes on red line and green line."

"Economic globalization impacts to the increase of international transactions. Countries need each other to market their products and to supply their material resources for industries. Component automotive industry of Indonesia addicted to import their materials because they could?t get those specific kind of materials from domestic market. This condition has been affecting the competitiveness of their products in both domestic and international market because they have to pay customs rate 5-15%. Otherwise component that imported from other countries such as ASEAN countries has no customs (zero rate) because of harmonized system that is free trade agreement among Indonesia and them.Government took actions and used their function to protect components which is produced by domestic component automotive industry. They gave incentives for those industries by customs facilities to improve competitiveness of their products so can be compared with imported product. Custom exemption facility of import material used for production of component for vehicle gave by Regulation of Finance Minester Number 34/PMK.011/2007. Those facility wished to be longer, so it?s so interesting to analize the backgrounds, implementation, and evaluation. Rasearcher analized to gave description by qualitative methods.Before those regulation published there are some background conditions which make government gave the facilities. Those condition was such as addiction of imported materials, policy package for domestic automotive industry to maintain economic growth, and high demand of component automotive. Comparing the situations of domestic component automotive industry, government gave customs exemption facility of the specific materials nedded by component automotive industry.Then the implementation of that regulations mate some factors that could support or interrupt the goal. Evaluation of this facility can be analized by government?s revenue impacted positively from sector of other kind of taxes. Besides improvement of domestic sales and export comodity from company in component automotive industry reflect the good impacts of the facility. After there was the facility, comparisson was proved that component for vehicle of domestic industry has good competitiveness and can be compared from imported product."

"Nowadays, International trading has become more opened, because the reduction of tariff barrier and non-tariff barrier. This situation made a competition between nation become more complex. Many countries use dumping strategic to win the international competition. Dumping actually is a normal strategic in trading world. It?s become unfair when it causes injury to domestic industry. Because dumping categorize as Unfair Trade Practices, many countries (members of World Trade Organization/WTO) used anti dumping action to deal with unfair trade practices being carried out by their trading partners.

Researcher?s main concern is in imposition of anti dumping duties. To know how anti dumping duties can protect the domestic industries. Researcher also want to analyze the problems on anti dumping actions that levies to some imported goods that causes injury to domestic industries. Whether the decision is to impose or not to impose an anti dumping duty to that imported goods. The researcher used qualitative approach and use descriptive method to analyze this report.

The result of this research showed that anti dumping duties act can protect the domestic industries and make competitive price in domestic market. The problems when anti dumping duty imposed to some product are: complain from the exporting country because the price of the product in domestic market will be more expensive than before. And Complain from the domestic consumers because it makes goods used by the domestic consumers more costly. If the decision is not to imposed the anti dumping duty with the ?national interest? reason it also a problems because there?s no clear guidance on national interest test in Indonesian anti dumping legislation. This is why the people said that ?anti dumping is a double edge sword?. But whatever the merits of anti dumping, Indonesia should continue to take their national interest into account before levying these duties."

"Customs Reformation affected DJBC to increasing customs services, especially in import document administration. For this purposes, DJBC used Electronic Data Interchange (EDI) System to satisfy the customs society (exporter and importer). Problem of this research is to estimate the influence of EDI System. EDI is a system that can exchange electronic data between organization that has advantages such as, "just in time", "simple", and "paperless". Independent variable in this research is "the implementation of EDI system", and the dependent variable is "increasing customs services". The independent variable has three indicator, which is: sparepart/component; customs procedure; and human resources. This research has been located at KPPBC Tipe A1 Soekarno Hatta, with population from customs society and customs employee. Sample choosed based on Krejcie Table with 5% degree of mistaken. For data technic analysis, this research used library research, respondent, and in depth interview. The obstacles have been founded in this research was the influence of EDI system showed significant result. Highly recommended as an import for better quality of custom;s services user are:

1. DJBC have to increase their quality by 24 hours operation of EDI system.
2. Certainly need commitment from related instance for maintaining the system, so it can operate well.
3. Suggested to make an continuity evaluation for the growth of organization.

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