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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
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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
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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$0nn 1% (%1n' (en1n #-%
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PERHITUNGAN CUKAI
PUNGUTAN CUKAI 5 JUMLAH SATUAN/UNIT XTARIF CUKAI SPESIFIK BKC
S, In%" Tr% C#-% Terh1 Se$#r#h Jen%! BKC8H!%$ Te&(-#" MMEA Dn EA9 D%,e,-n
Ser Se!%)-
AC= -AC *Sesuai "&K 167="&K@11=@11
AC= -AC EA $!n EASesuai "&K 6="&K@11=@1@
34
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CONTOH SOAL MENGHITUNGBEA MASUK, CUKAI DAN
PDRIDIIMPOR DARI PERANCIS
++ (,$ 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:
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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%
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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
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44/66
J!!B
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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
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47/66
!A"AB
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SANKSI
ADMINSITRASI CUKAI
48
/ t '#ik C $ i
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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!
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!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&%$%-% %%n" 0n'
,%1- &en0e$en''r-n e&(#-#n
R+ #,
8P9
*@ 0,
89
Pen'#!h (r%- !-$ -e%$" en0$#r !-$
-e%$ 0n' %( &e&%$%-% %%n" 1n en'#!h
,e&, en#$n eern 0n' %( &e&%$%-%%%n" 0n' ,%1- &e$-#-n en,,n
R*+ #,
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en0%&nn" %&r,%r (rn' -en #-%"
,# en0$#r 0n' %( &e&%$%-% %%n" 0n'
,%1- &e$-!n-n -e,en,#n 1$& P!$*@A 8e1&n en0e$en''rn e&(#-#n9
R2 #,
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1n #-% ,%1- 1, &en$n-n
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Ketentuan "engenaan :
/ep!rtemen e!ng!n ep'#ik Cn$onesi!
/irektor!t en$er!# Be! $!n k!i
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$n''rn
#$%#A #A&AM K$&IPATA%T$'T$%TU #A'I %I&AI CUKAI
/ep!rtemen e!ng!n ep'#ik Cn$onesi!
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/ep!rtemen e!ng!n ep'#ik Cn$onesi!
/irektor!t en$er!# Be! $!n k!i
!enis Pelanggaran
PASAL MATERI SANKSI*@ 0,
8@9
Pen'#!h (r%- 0n' ,%1-
&e&(er%,h#-n (rn' -en
#-% 0n' !e$e!% 1%(#,
D# -$% n%$%
#-% 1r%
(rn' -en
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1%(er%,h#-n2 0,
8;9
Pen'#!h (r%- ,# en'#!h
,e&, en0%&nn 0n'
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#-%n0 ,%1- 1%(er%,h#-n
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1%$%n1#n'% 1en'n 1-#&en #-%
D# -$% n%$%
#-% 1r%
(rn' -en
#-% 0n'1%-e$#r-n
8P;9
/ep!rtemen e!ng!n ep'#ik Cn$onesi!
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D'$D! D!!& "'-S'$T!S' T'-T'$T*
D!-( $(!( C*K!(
/ep!rtemen e!ng!n ep'#ik Cn$onesi!
/irektor!t en$er!# Be! $!n k!i
Ketentuan "engenaanBe!rn0 !n-!% 1&%n%!,r!% (er#
1en1 !#1h !,%" !eh%n'' 1,
$n'!#n' 1%,er-n !e!#% -e,en,#n
,er!e(#, (%$ ,er1% e$n''rn
/ep!rtemen e!ng!n ep'#ik Cn$onesi!
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PASAL MATERI SANKSI
7/25/2019 02JENIS PENERIMAAN DJBC
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/ep!rtemen e!ng!n ep'#ik Cn$onesi!
/irektor!t en$er!# Be! $!n k!i
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%$-#-n
Ketentuan "engenaan :
D'$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
/ep!rtemen e!ng!n ep'#ik Cn$onesi!
/irektor!t en$er!# Be! $!n k!i
PASAL
UU
MATERI SANKSI
*; 0,
8
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PASAL
UU
MATERI SANKSI
2@ 0,
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,e&, en0%&nn 0n' ,%1-
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/ep!rtemen e!ng!n ep'#ik Cn$onesi!
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PASAL UU MATERI SANKSI 0, 8;9 Se,% rn' 0n' &en0e((-n e(, (e 1n
#-% ,%1- 1, &e$-!n-n -eenn'n
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PASAL UU MATERI SANKSI@ 0,
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p g p
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Ketentuan "engenaan
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Cr Pen'enn
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Cr Pen'enn
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/irektor!t en$er!# Be! $!n k!i
PASAL MATERI SANKSI 0, 89
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PASAL MATERI SANKSI
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