FUNGSI PENGAWASAN DIREKTORAT JENDERAL BEA DAN CUKAI YOGYAKARTA TERHADAP USAHA JASA TITIP MELALUI BARANG IMPOR BAWAAN PENUMPANG PESAWAT

Gamaitarak, Christiari Gratiani (2021) FUNGSI PENGAWASAN DIREKTORAT JENDERAL BEA DAN CUKAI YOGYAKARTA TERHADAP USAHA JASA TITIP MELALUI BARANG IMPOR BAWAAN PENUMPANG PESAWAT. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

he flow of globalization brings the impact of modernizing human life, activities that are usually carried out conventionally are currently carried out based on technology, including buying and selling imported goods that are used by a handful of people to open a custody services. The method used by entrusting service entrepreneurs is to become an airplane passenger who takes advantage of the import duty exemption on their luggage to carry out trading activities. The Supervision Function of the Directorate General of Customs and Excise on the Business of Custody Services through the Luggage of Airplane Passengers is analyzed using the source triangulation technique. The data obtained will be analyzed with five normative legal tasks. The results of the research conducted, the authors see that the Directorate General of Customs and Excise Yogyakarta has carried out supervision of aircraft passenger luggage in order to thwart the business activities of courier services properly. It can be seen in this study that the implementation of the Customs Law and PMK Number 203/PMK. 04/2017 went well

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