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2021

The Main Partner of Customs

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Penerapan Kebijakan Fasilitas Mitra Utamakepabeanan: Mampukah Menurunkan Cost Of Taxation?, Murwendah Murwendah, Muhammad Raihan Tsanymahdy Jun 2021

Penerapan Kebijakan Fasilitas Mitra Utamakepabeanan: Mampukah Menurunkan Cost Of Taxation?, Murwendah Murwendah, Muhammad Raihan Tsanymahdy

Jurnal Vokasi Indonesia

The Main Partner of Customs, which was implemented in 2015, aims to reduce dwelling-time rates, decrease logistics costs, and appreciate companies with good tax compliance. On the other hand, dwelling-time figures have not shown a significant decline in numbers with all the facilities provided. This study examines the Main Partner of Customs policy regarding the cost of taxation perspective at Tanjung Priok Port. The discussion of this research focuses on the burden carried by both the policymaker and the company. This research was conducted through a quantitative approach with a post-positivist paradigm. The data collection techniques for this research are …