ABSTRACT

Devia Oktiani Setiawan. 2016. "Analysis of The Implementation of Import Duty, Value Added
Tax and Article 22 Income Tax on Imports in PT. Super Tata Raya Steel" Thesis. Tangerang :
Accounting Program, Financial Accounting and Taxation, Faculty of Business Budhi Dharma
University.
This study discusses about the analysis of Import Duty, Value Added Tax (VAT) and Article 22
on Imports in PT. Super Tata Raya Steel. This study aims to find out the import process of goods,
the implementation of Import Duty, Value Added Tax and Article 22 Income Tax on Imports,
along with records of transactions related to imports in PT. Super Tata Raya Steel.
The Author conducted field research in the form of observations and interviews to the relevant
authorities within the company to provide information relating to the object of research. The
author also conduct literature review to analyze the necessary data in research.
Import activities conducted by PT. Super Tata Raya Steel must follow procedures that have been
set by laws and regulations. Therefore, the import activities conducted by PT. Super Tata Raya
Steel adapted to prevailing tax regulations both in terms of import process, import duty
calculation, Value Added Tax and Article 22 Income Tax on Imports along with registration
conducted by PT. Super Tata Raya Steel.
Based on the study conducted, it can be concluded that import process conducted by PT. Super
Tata Raya Steel is accordance with a procedure prescribed by Directorate General of Customs
and Excise. Import duty calculation, Value Added Tax (VAT) and Article 22 Income Tax in
accordance with applicable regulations, there are law No. 17 year 2006 on the customs, law No.
42 year 2009 on Value Added Tax of goods and services and tax of luxury goods sale and
Regulation of Minister of Finance No. 175/PMK.011/2013 on Income Tax Collection Article 22
payment in connection with the delivery of goods and activities in the field of import or in other
business activities. Accounting reports in PT. Super Tata Raya Steel is computerized.