Evaluasi sistem aplikasi cukai sentralisasi sebagai upaya optimalisasi penerimaan cukai dan ppn hasil tembakau di kantor pengawasan dan pelayanan bea dan cukai tipe madya pabean Surakarta

Oleh :
Rully Anggraini - F3407116 - Fak. Ekonomi dan Bisnis

ABSTRACT The objectives of research are to find out the application of centralization Toll Application system (SAC) in Madya (medium) type of KPPBC in Surakarta Pabean, to study the factors affecting the Centralization SAC application on the attempt of optimizing the toll revenue and value-added tax from the tobacco product, and to find out the obstacle the KPPBC encounters in implementing this system as well as the measures taken to cope with such obstacle. The procedure of research is to analyze the application of Centralization SAC in the service flow given to KPPBC. The writers also analyze the realization of toll revenue and value-added tax from the tobacco product during 2006-2009 to find out its development. The result of research shows that the application of Centralization SAC in toll service flow and value-added tax of tobacco product is implemented based on the standard service established by DJBC. The revenue of toll and value-added tax of tobacco product during 2006-2009 always shows improvement and always occupies the highest rank compared with other objects. The internal factor highly affecting the application of SAC is SAC technical condition. One of obstacle encountered in the system application is the less agile officers in operating it. The measure taken to cope with such obstacle is to improve the quality of officers by conducting socialization and training of SAC use. The conclusion of research is that the application of Centralization SAC of Medium Type of KPPBC Pabean Surakarta belongs to good category and has been implemented consistently. The revenue of value-added of tobacco product has no target; it is different from the toll revenue that has been determined for its target annually. Considering the conclusion of research, the writer recommends that the value-added tax collection for the tobacco product in the next years should be determined for its target so that the revenue can be maximal and easy to find out the performance of KPPBC in collecting the value-added tax. Key Word: System, Service, Toll, Value-added tax, Tobacco, KPPBC Surakarta