Jurnal EVALUASI PELAKSANAAN DAN PEMUNGUTAN CUKAI MINUMAN BERALKOHOL BUATAN DALAM NEGERI BERDASARKAN PER-01/BC/2014 DAN PER-24/BC/2015 PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE PABEAN C MANADO

Jurnal EVALUASI PELAKSANAAN DAN PEMUNGUTAN CUKAI MINUMAN BERALKOHOL BUATAN DALAM NEGERI BERDASARKAN PER-01/BC/2014 DAN PER-24/BC/2015 PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE PABEAN C MANADO

ABSTRACT : In the implementation and
domestic taxation of alcoholic beverages is very suitable
what is collected by the customs and excise office compared to the above
PER-01 / BC / 2014 and PER-24 / BC / 2015 concerning excise duty and adhesion of the excise ribbon
alcoholic beverages. One type of excise tax is beverage excise
domestically made alcoholic beverages which contribute to income
for countries that can continue to increase. The purpose of this study is to
evaluate the implementation and collection
excise of alcoholic drinks made in the country whether it is in accordance with the Act
Excise PER-01 / BC / 2015 and PER-24 / BC / 2014 and this rule is very important in
alcohol tax collection. The type of research used is descriptive research
with a qualitative approach. Research results on implementation and collection
domestically made alcoholic beverages made at the Service Office and
Customs and Excise Supervision of Manado Customs C type has been going well, but
from data obtained in the last 3 years
year 2013-2015 in implementation and
collection based on PER-01 / BC / 2014 and PER-24 / BC / 2015 on excise
alcoholic beverages experience conditions that
was unstable or could be said to be fluctuating because of a lack of approach
against MMEA entrepreneurs in Manado city. The leadership of KPPBC TMP should be better
C Manado more activates activities such as socialization to various agencies
regarding domestic alcoholic excise duty, so that entrepreneurs
can understand and facilitate the implementation and collection of the order so
can be done well. Accuracy in the implementation and collection of MMEA
very necessary because to prevent errors in implementation
and tax collection of MMEA based on PER-01 / BC // 2014 and PER-24 / BC / 2015.

Keywords : evaluation,
implementation, collection, rules, excise duty

Author : Faresz Aldi Syawie,
Jullie J. Sondakh, Sonny Pangerapan

Journal Code: jpmanajemendd161418



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