Analisis Pengenaan Pajak Atas Penjualan Barang Impor melalui Jastip terhadap Pelaku Jastip di Kota Medan (Studi Kasus pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Kuala Namu)

Abstract

The jastip phenomenon is growing rapidly in upper and middle class society. Jastip products/goods themselves are categorized as non-personal use goods. where non-personal use goods are subject to import dutyfies. Meanwhile, personal use goods up to an FOB customs value of USD500 per person are granted import dutyfies exemption. This research aims to determine the provisions for tax imposition on the sale of imported goods through jastip, how many cases and nominal amounts have been handled and secured by Kualanamu Customs and Excise for tax evasion committed by jastip owners , and what efforts are being made by Kualanamu customs to increase the compliance of jastip owners in Medan City in complying with applicable import regulations. The research method applied in this research is a descriptive qualitative method. This method was chosen as one of the writing methods to get an overview of the imposition of tax on the sale of imported goods through Jastip in Medan city (Study at Kualanamu Customs and Excise Service And Monitoring Medium Type B Office). The results of this research are that Kualanamu Customs and Excise uses PMK No. 203 tahun 2017 as their guideline in imposing tax on the sale of imported goods through jastip. The number of cases of tax evasion by jastip owners that have been handled by Kualanamu Customs and Excise has decreased every year. This can be a good sign for economic growth in the city of Medan and in Indonesia. Also, the efforts made by Kualanamu Customs and Excise to increase the compliance of jastip owners in Medan City in complying with applicable import regulations are quite good and informative. However, regarding compliance and understanding of jastip owners, it goes back to individual awareness.