TA DIGITAL
Pengawasan Barang Impor di Kawasan Berikat Pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Tanjung Emas Semarang
The purpose of the final project are: first, to find out the facility given to imported goods in bonded zone, second to find out the entrance procedure of imported goods in custom area, and the last is to find out the supervision process of imported goods in custom area.
The method of collecting the data are observation, interview and library study/literature study. The final project is written descriptively.
It is found that the facilities given to imported goods in bonded zone are the income tax deferment, excise relief, free PPn, PPnBM, and PPh. The procedure is started from signing the B.C 2.3 form by company, then the company register to KWBC, KWBC do some experience and the result is sent to company and KPPBC. The supervision process are bookkeeping supervision, audit result supervision.
It is concluded that the company that included in bonded zone is free from some tax. It is recommended that KPPBC Tanjung Emas should notify the company about the facility given in bonded zone.
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