Prosedur Laporan Pajak Penghasilan Pasal 22 (Pph 22) atas Barang Impor Melalui Sentral Pengolahan Pos Tipe A Jakarta 10900

Tellu, Agasy Anggelia (2022) Prosedur Laporan Pajak Penghasilan Pasal 22 (Pph 22) atas Barang Impor Melalui Sentral Pengolahan Pos Tipe A Jakarta 10900. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menjelaskan prosedur penerimaan barang impor dan mengevaluasi penerapan bea masuk dalam rangka impor. Penelitian ini menggunakan studi kasus Sentral Pengolahan Pos Tipe A Jakarta yang sebagian besar kegiatan melakukan pelayanan kepabeanan dan merupakan salah satu kantor yang melayani pelayanan dan pengawasan di bidang kepabeanan di Indonesia. Penelitian ini menggunakan metode kualitatif dan dilakukan selama periode Februari s.d. Mei 2022. Hasil penelitian menunjukkan bahwa prosedur tersebut telah sesuai dengan (PMK) Nomor 199/PMK.010/2019 di lingkungan SPP Tipe A Jakarta dan sudah memiliki pengendalian internal yang baik terkait dengan pengendalian umum dan pengendalian aplikasi. Namun, masih terdapat beberapa kelemahan terkait dengan sistem penempatan pegawai, kecakapan pegawai khususnya di bagian-bagian yang penting, rekonsiliasi data dan update data base yang masih manual dapat mengakibatkan tingkat akurasi data menjadi berkurang. / This study aims to explain the procedures for receiving imported goods andevaluate the application of import duties in the context of imports. This study uses a case study of Central Post Processing Type A Jakarta, which mostly carries out customs services and Central Post Processing Type A Jakarta is one of the offices that provides services and supervision in the customs sector in Indonesia. This study used a qualitative method and was conducted during the period from February to May 2022. The results show that the appropriate procedure (PMK) Number 199/PMK.010/2019 in the SPP Type A Jakarta environment already has good internal controls related to general control and application control. However, there are still some weaknesses related to the employees placement system, employees skill, especially in important parts, data reconciliation and manual database updating which can result in a reduced level of data accuracy.

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