Bea Office Authority And Taxes In Obtaining Access To Financial Information For Customs Value Determination

Abstract

In import activities, importers will submit an Import Declaration of Goods for the imported items based on the documents they possess. They will self-assess the customs tariff and value for calculating the customs duties, as well as calculate and pay the applicable charges, including customs duties, value-added tax, luxury goods tax, and income tax. The Customs and Excise Officer will determine the customs value based on the Import Declaration of Goods submitted by the importer, as stipulated by the Customs Law. On one hand, importers may potentially declare a lower customs value to reduce the charges, while on the other hand, the Customs and Excise Officer may be skeptical and potentially set a higher customs value. The condition can lead to potential unfairness and discrepancies in the determination of customs value. In this thesis, the author uses two theories, namely Plato's theory of justice and Philipus M. Hadjon's theory of authority, to analyze the problem formulation of how the determination of customs value is implemented and how to make it more accurate and objective. The research method used in this study is normative juridical research. The author utilizes secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. Data collection techniques involve the use of documents and library materials for secondary legal data. The legal material analysis used in this research is interpretation, employing juridical methods to discuss legal issues. The research findings indicate that the determination of customs value carried out by the Customs and Excise Officer is regulated by legislation and implemented according to applicable provisions. However, there is a lack of authority to access financial information possessed by the Customs and Excise Officer. This lack of authority has the potential to result in unfair customs valuations and abuse of power. Such conditions can lead to unfair competition and legal uncertainty. Therefore, it is necessary to provide access to financial information for customs officers in the determination of customs value, so that the customs value, which represents the transaction value between importers and exporters, can be accurately determined and encourage a more accurate and objective customs valuation.