Ikhwanul Muslim, Mohamad (2024) KEWENANGAN KANTOR PELAYANAN UTAMA BEA CUKAI SOEKARNO HATTA DALAM RESTITUSI BEA MASUK KESALAHAN TATA USAHA BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR 274 TAHUN 2014 TENTANG PENGEMBALIAN BEA MASUK, BEA KELUAR, SANKSI ADMINISTRASI BERUPA DENDA, DAN/ATAU BUNGA DALAM RANGKA KEPABEANAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Restitution of import duties due to administrative errors is the refund of import duties resulting from overpayment due to administrative errors. The authority for restitution of import duties due to administrative errors is held by the Main Customs Service Office at Soekarno Hatta Airport. The process of restitution of import duties due to administrative errors are complex, including the receipt of applications, checking processes, and the actual refund of import duties. The identified issues in this research are, firstly, the authority of the Main Customs Service Office at Soekarno Hatta Airport in the restitution of import duties due to administrative errors based on the Minister of Finance Regulation Number 274 of 2014 and secondly, the obstacles in the restitution of import duties due to administrative errors. The theories used are the Theory of Authority and the Theory of Law Enforcement. The research method used is both normative and empirical. Data were obtained through literature review and interviews with relevant parties. The results show that the Main Customs Service Office at Soekarno Hatta Airport has broad authority in refunding import duties in accordance with the provisions regulated in the Minister of Finance Regulation. Data were collected through a combination of extensive literature review and interviews with stakeholders. The analysis reveals the extent to which authority is granted to the Main Customs Service Office, explaining its role in facilitating the refund process and ensuring compliance with the regulatory framework. In conclusion, although the Main Customs Service Office at Soekarno Hatta Airport has clear authority in refunding import duties, efforts are needed to improve administrative processes to ensure efficiency and speed in the refund process for applicants. Suggestion for these challenges, the Main Customs Service Office can effectively carry out the authority of restitution of import duties due to administrative errors, thereby facilitating trade and creating a conducive business environment.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Restitusi bea masuk kesalahan tata usaha adalah pengembalian bea masuk yang disebabkan kelebihan pembayaran dengan kesalahan tata usaha. Kewenangan restitusi bea masuk kesalahan tata usaha dimiliki oleh Kantor Pelayanan Utama Bea Cukai Bandara Soekarno Hatta. Proses dari restitusi bea masuk kesalahan tata usaha yang rumit seperti penerimaan permohonan, proses pengecekan, sampai penerimaan resituti bea masuknya. Identifikasi masalahnya yaitu, pertama bagaimana pelaksanaan kewenangan Kantor Pelayanan Utama Bea Cukai Bandara Soekarno Hatta dalam restitusi bea masuk kesalahan tata usaha berdasarkan Peraturan Menteri Keuangan Nomor 274 tahun 2014 dan yang kedua bagaimana hambatan pelaksanaanya. Teori yang digunakan yaitu Teori Kewenangan dan Teori Penegakan Hukum. Metode penelitian yang digunakan adalah normatif dan empiris. Data diperoleh melalui tinjauan pustaka dan wawancara dengan pihak terkait. Hasil penelitian menunjukkan bahwa Kantor Pelayanan Utama Bea Cukai Bandara Soekarno Hatta memiliki kewenangan yang luas dalam melakukan pengembalian bea masuk sesuai dengan ketentuan yang diatur dalam Peraturan Menteri Keuangan tersebut. Data dikumpulkan melalui kombinasi tinjauan pustaka yang luas dan wawancara dengan pemangku kepentingan terkait. Analisis mengungkapkan sejauh mana kewenangan yang diberikan kepada Kantor Pelayanan Utama Bea Cukai, menjelaskan perannya dalam memfasilitasi proses pengembalian dan memastikan kepatuhan terhadap kerangka regulasi. Kesimpulannya, meskipun Kantor Pelayanan Utama Bea Cukai Bandara Soekarno Hatta memiliki kewenangan dalam restitusi bea masuk, upaya diperlukan untuk meningkatkan proses administrasi guna memastikan efisiensi dan kecepatan dalam proses pengembalian bagi para pemohon. Penelitian ini menekankan pentingnya menyempurnakan proses administrasi dan memperkuat kapasitas institusi untuk mengoptimalkan mekanisme restitusi bea masuk kesalahan tata usaha. Saran untuk mengatasi tantangan ini, Kantor Pelayanan Utama harus melaksanakan kewenangan restitusi bea masuk kesalahan tata usaha dengan lebih aktif, efektif dan transparan, sehingga memfasilitasi perdagangan dan menciptakan lingkungan bisnis yang kondusif. | |||||||||
| Uncontrolled Keywords: | Main Customs Service Office, Import Duties, Refund Process, Administrative Procedures Kantor Pelayanan Utama Bea Cukai, Bea Masuk, Proses Pengembalian, Prosedur Administrasi. | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Law Mohamad Ikhwanul Muslim | |||||||||
| Date Deposited: | 10 Aug 2024 08:55 | |||||||||
| Last Modified: | 10 Aug 2024 08:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39104 |
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