Sumadi, Tia Rizkya Dilbar (2024) Pelaksanaan kewenangan Direktorat Jenderal Bea dan Cukai dalam penetapan atas pajak pertambahan nilai terhadap impor bahan pakan ternak. Masters thesis, Universitas Pelita Harapan.
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Abstract
Direktorat Jenderal Bea dan Cukai adalah instansi di bawah Kementerian Keuangan yang mempunyai tugas dan fungsi untuk melakukan pengawasan lalu lintas barang dan pemungutan bea masuk, bea keluar, dan pajak dalam rangka impor sebagai sumber penerimaan negara, termasuk pada impor bahan pakan. Pentingnya bahan pakan secara tidak langsung merupakan komoditi strategis yang penting bagi keberlangsungan hidup masyarakat Indonesia. Oleh karena itu, Pemerintah memberikan fasilitas berupa Pembebasan Pajak Pertambahan Nilai. Namun demikian, pada saat Pihak Pengguna Jasa Kepabeanan dan Cukai melakukan impor bahan pakan ternak, pihak Dirjen Bea dan Cukai melakukan penetapan dan penetapan kembali terhadap tarif pajak pertambahan nilai atas barang impor bahan pakan ternak, sedangkan Pihak Pengguna Jasa Kepabeanan dan Cukai berpendapat bahwa Dirjen Bea dan Cukai tidak memiliki kewenangan untuk melakukan penetapan dan penetapan kembali terhadap tarif pajak pertambahan nilai atas barang impor bahan pakan ternak. Adanya perbedaan penafsiran tersebut, menimbulkan sengketa pajak yang diselesaikan sampai dengan tingkat Pengadilan Pajak dan Mahkamah Agung. Penelitian ini menggunakan metode yuridis normatif. Hasil dari penelitian ini bahwa pertama kewenangan negara dalam melaksanakan peraturan di bidang kepabeanan dilakukan secara atributif melalui Undang-Undang No. 10 Tahun 1995 tentang Kepabeanan yang kemudian dirubah dengan Undang-Undang No. 17 Tahun 2006 dengan kewenangannya dibatasi sebagai wujud demokrasi, sehingga mencegah terjadinya perbuatan sewenang-wenang kepada warga negaranya. Kedua, kewenangan Direktorat Jenderal Bea dan Cukai dalam penetapan atas tarif pajak pertambahan nilai terhadap impor bahan pakan ternak diberikan secara atributif oleh undang-undang dan peraturan turunannya, yang kriteria dan/atau perincian bahan pakan untuk pembuatan pakan ternak dan bahan baku utama pakan ikan yang mendapatkan fasilitas pembebasan PPN disebutkan dengan jelas dan tegas dalam Lampiran Peraturan Menteri Keuangan Nomor 267/PMK.010/2015 jo. PMK Nomor 142/PMK.010/2017 tentang Kriteria dan/atau Rincian Ternak, Bahan Pakan untuk Pembuatan Pakan Ternak dan Pakan Ikan yang Atas Impor dan/atau Penyerahannya Dibebaskan dari Pengenaan Pajak Pertambahan Nilai. / The Directorate General of Customs and Excise is a government agency under the Ministry of Finance which has the task and function of supervising the movement of goods and collecting import duties, export duties and taxes in the context of imports as a source of state revenue, including imports of feed ingredients. The indirect importance of feed ingredients is a strategic commodity that is important for the survival of the Indonesian people. Therefore, the Government provides facilities in the form of Value Added Tax Exemption. However, when the User of Customs and Excise Services imports animal feed ingredients, the Director General of Customs and Excise determines and re-determines the value added tax rate on imported livestock feed ingredients, while the User of Customs and Excise Services is of the opinion that the Director General of Customs and Excise does not have the authority to determine and re-determine value added tax rates on imported animal feed ingredients. These differences in interpretation have given rise to tax disputes which have been resolved up to the Tax Court and Supreme Court levels. This research uses normative juridical methods with empirical juridical support. The results of this research are that first, state authority in implementing regulations in the customs sector is carried out in an attributive manner through Law no. 10 of 1995 concerning Customs which was later amended by Law no. 17 of 2006 with limited authority as a form of democracy, thereby preventing arbitrary actions against its citizens. Second, the authority of the Directorate General of Customs and Excise in determining value added tax rates on imports of animal feed ingredients is given attributively by laws and derivative regulations, the criteria and/or details of feed ingredients for making animal feed and the main raw materials for fish feed are specified. obtaining VAT exemption facilities is stated clearly and emphatically in the Attachment to Minister of Finance Regulation Number 267/PMK.010/2015 jo. PMK Number 142/PMK.010/2017 concerning Criteria and/or Details of Livestock, Feed Ingredients for Making Animal Feed and Fish Feed whose Import and/or Delivery are Exempt from Value Added Tax.
Item Type: | Thesis (Masters) | ||||||||
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Uncontrolled Keywords: | kewenangan ; Direktorat Jenderal Bea dan Cukai ; Penetapan ; Pajak Pertambahan Nilai ; impor ; bahan pakan ternak | ||||||||
Subjects: | K Law > K Law (General) | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law |
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Depositing User: | Tia Rizkya Dilbar Sumadi | ||||||||
Date Deposited: | 26 Jul 2024 01:11 | ||||||||
Last Modified: | 26 Jul 2024 01:11 | ||||||||
URI: | http://repository.uph.edu/id/eprint/64360 |
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