Tinjauan Yuridis Terhadap Prosedur Impor Sementara: Studi Atas Penahanan Mobil Mewah Milik Pengusaha Malaysia Oleh Bea Cukai Indonesia

Saputro, Rian Ade and , Fahmi Fairuzzaman, S.H., M.H., L.L.M. (2025) Tinjauan Yuridis Terhadap Prosedur Impor Sementara: Studi Atas Penahanan Mobil Mewah Milik Pengusaha Malaysia Oleh Bea Cukai Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Temporary imports provide challenges and ease for business actors in implementing the Minister of Finance Regulation of the Republic of Indonesia No.178/PMK.04/2017 where temporary import players must meet legal provisions to avoid violations and get administrative sanctions. The purpose of the study was: 1).To find out how the administrative procedures for temporary imports are based on Indonesian law. 2)To find out how to resolve temporary import disputes based on Indonesian law. This study is a normative law study. This type of research approach is the Statute Approach. Research results show that temporary import administrative procedures support international trade and facilitate temporary import users outside the country without imposing a full import duty fee if the users do not comply with the administrative process then Customs resolves the dispute in accordance with the Ordinance of the Ministry of Finance Republic of Indonesia Number 178/PMK.04/2017 such as facility withdrawal, sealing, and administrative fines. The method of resolving temporary import disputes in Indonesia is carried out in the following way, first the temporary import settlement is carried out through re-export. Second other than re-exporting. Third annulment of the Minister of Finance's decision on temporary imports. Fourth is withdrawal and funds for collateral extraction. All five surveillance and sanctions

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Temporary Import, Administrative, Customs
Subjects:	K Law > Law (General) K Law > Indonesia Law K Law > Indonesia Law > Hukum Perdata
Divisions:	Fakultas Hukum > S1 Ilmu Hukum
Depositing User:	RIAN ADE SAPUTRO
Date Deposited:	16 May 2025 00:48
Last Modified:	16 May 2025 00:48
URI:	http://eprints.ums.ac.id/id/eprint/134832

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