02jenis penerimaan djbc

7/25/2019 02JENIS PENERIMAAN DJBC

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OBJEK, SUBJEK, SIKLUSDAN JENIS PENERIMAAN

YANG DIKELOLA DJBC

1


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PENERIMAAN DJBC

Segala pungutan yang diterima oleh DJBC yang dibebankan

pada barang impor, ekspor, dan BKCSerta pungutan lain yang diwajibkan sehubungan dg nTugas DJBC

TAX CIRCLE :

1 !"! #!$% &'$J!D( )BJ'K D!$ S*B#'K "!J!K +

K!"!$ S!!T T'-*T!$% . T(T(K T!$%K!" / +

0 K!"!$ S!!T "'*$!S!$$#! +

2 !D!K!3 4!S((T!S #!$% D(B'-(K!$ +5 B!%!(&!$! &'K!$(S&' "'$!%(3!$$#! +

6 B!%!(&!$! &'K!$(S&' "'$%'&B!(!$$#! +

7 K!"!$ K!D!*!-S!$#! +

*nsur8*nsur "ungutan

yang harus diperhatikan


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BJ'K danSubyek

"!J!K

S'&*! B!-!$% #% D(&!S*KK!$D!!&

D!'-!3 "!B'!$ D'$%!$T*J*!$ *$T*K D("!K!(,

D(&((K(, D(K*!S!( )'3 )-!$%

#% B'-D)&(S(( D( ($D)$'S(!

'KS")-

"!D! S!!T ($( T'-D!"!T 5 )BJ'K

"*$%*T!$ 'KS")- :

1K!#*Biji &inieral

0 C") D!$ T*-*$!$$#!2 Biji Coklat

5 K*(T

C*K!(

T'-D!"!T T(%! BKC :

1 'T( !K)3)9

&&'! K)$S'$T-!T

&'$%!$D*$% 'T(

!K)3) D!$9

0 3!S( T'&B!K!*

; -)K)K, C'-*T*, T'&B!K!* (-(S

D!$ !($8!($ 1.000 > 816 > 9.350

< p. 762.960.000)30


31/66

PENERIMAAN TERHADAP BKC

CUKAI HTCUKAI ETILALKOHOL

CUKAI MMEABUNGA ATAS

KETERLAMBATAN

DENDAADMINISTRASI

BKC

31


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BARANG TERTENTU :A1$h Brn' n'

D%,e,-n O$ehIn!,n!% Te-n%!

Ter-%, Se('%

Brn' n'Pen'n'-#,nn0 D%

D$& DerhP(en hr#!

1%!%

DENDA ADM ATASPENGANGKUTAN

BARANG TERTENTU

P ( h J % 1 T % PNBP DJBC


33/66

DIREKTORAT PENERIMAAN DAN PERATURAN KEPABEANAN DAN CUKAI

Per#(hn Jen%! 1n Tr% PNBP DJBCSe!#% PP N * Th#n 2+*

PNBP Ses3/i 4e%+/% PP T/03%2""

PNBP ses3/iPP N: 1 T/03%

2"1Ke&e6/%+/%

. J! Pe$0nn E-!r 1n I&r(. B%0 Pen'%hn Be M!#- 1n C#-%

*. S#r, P-!4 S,#n PerPe&(er%,h#n4 Tr% R. +.+++"7

2. S#r, Per%n,h Me$-!n-nPen0%,n4 S,#n PerPe$-!nn4 Tr% R. *++.+++"7

. J! Pen'#%n L(r,r%#& Be 1nC#-%. 1,r #!#$n #n'#,n PNBP ,!

en'#%n e-!,ern$ DJBC ,er$&%r

1. Se Pen''#nn A#1%,r%#&e. J! Pen0%n 1,

I&r/E-!r/C#-%. B%0 Penhn Brn' Le$n' 8er ,rn!-!%4 2"3 1r% h!%$ hr'

$e$n'9

D%h#!Te,

D%#n'#,

D%h#!-nD%h#!-n

Te,

PNBP 1%-en-n -e1en'#!h BKC/%&r, %r#n,#- (%0 e$-!nnen'%hn 0%,# en0&%n!#r, -! 1n !#r,en0%,n $eh e(, Be1n C#-%. D!r UU N.

*6/2+++ ,en,n' Pen'%hnP- 1en'n !#r, -! 1nPP */2+++ ,en,n' T, ren0%,n 1$& rn'-Pen'%hn P- 1en'n !#r,-!

Hn0 1%-en-n ,erh1

en'#%n (rn' 0n'1%#-n $eh %h- 1r% $#r$%n'-#n'n DJBC 0n' ,%1-,er-%, $n'!#n' 1en'ne$0nn 1% (%1n' (en1n #-%


34/66

PERHITUNGAN CUKAI

PUNGUTAN CUKAI 5 JUMLAH SATUAN/UNIT XTARIF CUKAI SPESIFIK BKC

S, In%" Tr% C#-% Terh1 Se$#r#h Jen%! BKC8H!%$ Te&(-#" MMEA Dn EA9 D%,e,-n

Ser Se!%)-

AC= -AC *Sesuai "&K 167="&K@11=@11

AC= -AC EA $!n EASesuai "&K 6="&K@11=@1@

34


35/66

CONTOH SOAL MENGHITUNGBEA MASUK, CUKAI DAN

PDRIDIIMPOR DARI PERANCIS

++ (,$ M%n#&n R#& -1r ;3I!% ,% (,$ @++ &$. Hr' CIF er (,$ US= .++

TP 22.+.;+.*+.++4BM R.*2.+++/$,r4 PPN *+34 PPh 2"34 C#-% R.

*+.+++/$,rNDPBM US= *.++ 5 R.*+.+++"7

PERTANYAAN HITUNG PUNGUTAN IMPOR ANG HARUS

DIKENAKAN TERHADAP MINUMAN TERSEBUT

35


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T,$ CIF: ++ > US= .++ 5 US= ;.+++.++ > R. *+.+++"7

NILAI PABEAN 5 R. ;+.+++.+++"7

BM R. *2.+++ > 8++>+"@9 $,r 5 R. NILAI IMPOR 5 R. **.@+.+++"7**.@+.+++"7

PPh 2"3 > NILAI IMPOR 5 R. 2.6*2.++"7

2.6*.+++"7

PUNGUTAN IMPOR : BM CUKAI PPN PPh P!$ 22

5 R. 6*.+@.+++"7

JA?AB

36


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SANKSI

ADMINISTRASI PABEAN

37


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KESALAHANPEMBERITAHUAN

PABEAN

PENGHITUNGANSANKSI ADMINISTRASI

JENIS

KESALAHAN

DIKENAKAKANDENDA

TDK

DIKENAKANKAN

DENDA JIKA

KESALAHAN

JUMLAH, NILAI

PABEAN DANJENIS BARANG YG

MENGAKIBATKAN

KERUGIAN

NEGARA.

KESALAHAN

PEMBEBANAN

DAN KLASIFIKASI

38


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Ni/i 63pi/0 &e6&e%&3

Ni/i 63pi/0 $i%i$3$ s/$p/i 4e%+/% $/ksi$3$

Pe6se%&/se &e6&e%&3 4/6i e/ $/s3k 8/%+se0/63s%8/ 4i/8/6

Pe6se%&/se &e6&e%&3 $i%i$3$ s/$p/i 4e%+/%

$/ksi$3$ 4/6i kek36/%+/% pe$/8/6/% e/$/s3k /&/3 e/ ke3/6

Pe6se%&/se &e6&e%&3 $i%i$3$ s/$p/i 4e%+/%$/ksi$3$ 4/6i e/ $/s3k 8/%+ se0/63s%8/4i/8/6.

KETENTUAN BESARNYA

SANKSI ADMINISTRASI PABEAN

KETENTUAN DENDA YANG DINYATAKAN


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"'!$%%!-!

$* >

2 >7;>

7@

> @>

* 8!,#9-$%

2 81#9-$%

8$%&9-$%

< 8$%&9

-$%* 8!,#9-$%

KETENTUAN DENDA YANG DINYATAKANDALAM

NILAI RUPIAH MINIMUM SAMPAI DENGANMAKSIMUM

DENDAMINIMUM

DENDAMAIMUM

DENDA

ditetapkan seara berjenjang dengan ketentuan, apabiladalam 6 .enam/ bulan terakhir terjadi:


41/66

CONTOH KASUS

Pe%+/%+k3& A $e$:%+k/6 /6/%+ $eei0i4/6i 8/%+ 4ie6i &/03k/% 4//$ pe$e6i&03/%P/e/% , $e%363& ke&e%&3/% 8/%+ e6/k3s/%ksi A4$i%is&6/si 8/%+ 4ike%/k/% /4//0$i%i$/ Rp 2!.""".""" 4/% $/ksi$/ Rp2!".""".""" 4//$ k363%


42/66

PERSENTASE TERTENTUMINIMUM SAMPAI DENGAN MAKSIMUM DARI

KEKURANGAN

PEMBAYARAN BEA MASUK ATAU BEA KELUAR

Kek36/%+/%

B/8/6

23

2 KB +3

*++3

+ KB


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Cnth Perhitungan


44/66

J!!B


45/66

2+3

2+PID;+3

;+PID@+3

@+PID+3

+3

/CEAC

/E/A

*++3

2++3

++3

;++3

++3

DARI

BM

GSEHARUS

NA

E-ADA

EBA?AABEA A-EBEA

DALAM PERSENTASE TERTENTUMINIMUM SAMPAI DENGAN MAKSIMUM

DARI BEA MASUK YANG

SEHARUSNYA DIBAYAR.Dihitung dengan tahapan :1. er,it CnterJ!# /en$! %C/( < %B =!si#it!s +g $is!#!,gn!k!n : ot!# B

+g men$!p!t "!si#it!s( X 100

2. C/ %( I Do#ong!n /en$!

3. /en$! < Do#ong!n /en$! X B/B


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Cnth Perhitungan


47/66

!A"AB


48/66

SANKSI

ADMINSITRASI CUKAI

48

/ t '#ik C $ i


49/66

BentukSanksi

/ep!rtemen e!ng!n ep'#ik Cn$onesi!

/irektor!t en$er!# Be! $!n k!i

De%4/ 4//$ %i/i 63pi/0&e6&e%&3

De%4/ 4//$ keip/&/% &e6&e%&34/6i %i/i =3k/i

Den1 1$& er!en,!e ,er,en,#1r% n%$% #-%4

De%4/ 4//$ %i/i 63pi/0 $i%i$3$s/$p/i 4e%+/% $/ksi$3$

De%4/ 4//$ keip/&/% $i%i$3$

s/$p/i 4e%+/% $/ksi$3$ 4/6i %i/i=3k/i.

S!$KS( !D&($(ST-!S( C*K!(

D'$D! D!!& $(!( -*"(!3 T'-T'$T*


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Be!rn0 !n-!% 1&%n%!,r!% (er#

1en1 !#1h !,%" !eh%n'' 1,

$n'!#n' 1%,er-n !e!#% -e,en,#n

,er!e(#, (%$ ,er1% e$n''rn

Ketentuan "engenaan :

! i P l/ep!rtemen e!ng!n ep'#ik Cn$onesi!


51/66

!enis Pelanggaran/ep!rtemen e!ng!n ep'#ik Cn$onesi!/irektor!t en$er!# Be! $!n k!i

PASAL MATERI SANKSI*@ 0,

8;9

Pen'#!h (r%-" en'#!h ,e&,

en0%&nn" %&r,%r (rn' -en #-%"

,# en0$#r 0n' %( &e&%$%-% %%n" 0n'

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-e%$ 0n' %( &e&%$%-% %%n" 1n en'#!h

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R*+ #,

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Be!rn0 !n-!% 1&%n%!,r!% (er#

1en1 !#1h !,%" !eh%n'' 1,

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,er!e(#, (%$ ,er1% e$n''rn

#$%#A #A&AM K$&IPATA%T$'T$%TU #A'I %I&AI CUKAI



53/66



!enis Pelanggaran

PASAL MATERI SANKSI*@ 0,

8@9

Pen'#!h (r%- 0n' ,%1-

&e&(er%,h#-n (rn' -en

#-% 0n' !e$e!% 1%(#,

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54/66

D'$D! D!!& "'-S'$T!S' T'-T'$T*

D!-( $(!( C*K!(



Ketentuan "engenaanBe!rn0 !n-!% 1&%n%!,r!% (er#

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$n'!#n' 1%,er-n !e!#% -e,en,#n

,er!e(#, (%$ ,er1% e$n''rn



55/66

PASAL MATERI SANKSI


56/66



Be!rn0 !n-!% 1&%n%!,r!% (er#

1en1 1en'n (en,#- (,!n $%n'-e%$ 8&%n9 !&% 1en'n $%n' (e!r8&>9 0n' 1%$-!n-n (er1!r-n(er -$% e$n''rn 1%$-#-n


D'$D! D!!& $(!( -*"(!3 &($(&*&

S!&"!( D'$%!$ &!KS(&*&

C/6/ Pe%+e%//%


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C/6/ Pe%+e%//%

P!$ *; 0, 8 !n-!% &%n%& e$n''rn 5 > !n-!% &%n%&; e$n''rn 5 < > !n-!% &%n%&

e$n''rn 5 !n-!% &>%&

Kh#!#! P!$ *; 0, 8


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!enis Pelanggaran



PASAL

UU

MATERI SANKSI

*; 0,

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59/66

PASAL

UU

MATERI SANKSI

2@ 0,

89

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,e&, en0%&nn 0n' ,%1-

&e$r-n e&%n1hn (rn' -en

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60/66

PASAL UU MATERI SANKSI 0, 8;9 Se,% rn' 0n' &en0e((-n e(, (e 1n

#-% ,%1- 1, &e$-!n-n -eenn'n

#n,#-:

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!enis Pelanggaran

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PASAL UU MATERI SANKSI@ 0,

829

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en0%&nn" %&r,%r (rn' -en #-%"

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Ketentuan "engenaan

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63/66

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!enis Pelanggaran


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PASAL MATERI SANKSI 0, 89

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PASAL MATERI SANKSI

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/ep!rtemen e!ng!n ep'#ik Cn$onesi! !enis Pelanggaran


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PASAL MATERI SANKSI

2 0,829

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02jenis penerimaan djbc

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