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Abstrak :
For the sake of examining the obligation compliance with the customs regulation, the audit of customs to the importers is very important to do. The audit of customs to the importers will mean the law enforcement and meeting the justice sense to all importers before the law. Audit in the field of customs is aimed at see and value the level of company compliance with the regulation of customs and to secure the state income and other regulations whose implementation is charged on the Directorate General of Customs and Taxes and Financial Accounting Standard. The main topic of this research is what is the influence of the audit of customs to importer compliance in fulfilling the income tax (BM) obligation and tax for import (PDRI)? The objective of this research is to describe and explain the implementation of audit of customs to the compliance of the importers in fulfilling the income tax (BM) obligation and tax for import (PDRI) and elucidate and describe the steps in enhancing the customs audit in the future. The methodology of research used in this thesis writing is analysis descriptive method, with the technique of data collecting in the form of library and field study and in dept interview with the concerned parties. The conducted analysis is qualitative analysis. From the result of the analysis, the audit result of customs that was conducted for 3 years found that there are several importers/companies that had no bookkeeping of 17.6%. This heavily disturbs the implementation of customs audit. The audit has resulted the income from BM, sanction, restitution, PPN, PPn BM and PPh of article 22. It means that the influence of audit of custom that has been run has not been able to improve the compliance of the importers in fulfilling their customs obligations. The conclusion of this research is that the influence of the audit of customs is still less dominant toward the compliance because of the low compliance of the importers. It can be seen from the number of importers who have been audited but their error or corrections are not found compared to the number of the audited importers. From the audit, some importers also improve their compliance, that is, from the result of the audit of the final year, there is no finding or correction. The suggestion of this research is that the aspect of the law enforcement in meeting the regulation of customs that represent the basic aspect of the audit should become the main target of the government in this case the Directorate General of Customs and Taxes. The income from the audit is merely the effect of the result or the product of the audit.

Abstrak :
Dinas Perhubungan DKI Jakarta telah mengajukan permohonan pembebasan bea masuk atas impor bajaj berbahan bakar gas. Namun permohonan tersebut tidak dikabulkan oleh Kementerian Keuangan. Penelitian ini bertujuan untuk menjelaskan latar belakang tidak diberikannya fasilitas pembebasan bea masuk atas impor bajaj berbahan bakar gas. Pada dasarnya, fasilitas pembebasan bea masuk diberikan guna menunjang pembangunan. Skripsi ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi lapangan dan studi literatur. Hasil penelitian menunjukkan bahwa latar belakang tidak diberikannya fasilitas pembebasan bea masuk impor bajaj adalah karena bajaj bukan termasuk kendaraan umum yang memiliki fungsi vital bagi transportasi Indonesia. ...... Jakarta Transportation Agency has applied for exemption of import duty on gas-fueled bajaj. However, the request was not granted by the Ministry of Finance. This study aims to explain the background of not granting exemption of import duty on gas-fueled bajaj. Basically, the import duty exemption is given to support national development. This thesis uses a qualitative approach to data collection techniques through field studies and literature. The results showed that the background is not given import duty exemption for Bajaj three-wheeler because bajaj is not including public transport which has a vital function for the Indonesian transport.

Abstrak :
Pada Januari 2008, pemerintah Indonesia mengambil kebijakan tariff impor nol persen pada komoditas Kedelai akibat meroketnya harga kedelai dunia. Kebijakan ini diambil untuk menyelamatkan konsumen kedelai dalam negeri yang sebagian besar adalah pengusaha olahan kedelai (tahu‐tempe, tauco, kecap, dan lain‐lain). Sedangkan bagi petani kedelai di Indonesia, diturunkannya tariff impor kedelai menjadi nol persen merupakan disinsentif bagi usaha mereka. Dengan menggu nakan metode Policy Analysis Matrix (PAM), diperoleh hasil bahwa meskipun tariff impor diturunkan menjadi nol persen, usahatani kedelai di Indonesia tetap mengalami peningkatan baik dari sisi produksi maupun dari sisi profitabilitas.

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In January 2008, the Government of Indonesia imposed zero‐percent import tariff for soybean commodity triggered by the increase of soybean border price. This policy has been taken to protect domestic consumer who are generally upstream industry of soybean?s product (tofu, tempe, tacos, soy sauce, etc). But for soybean farmer in Indo nesia, this policy was a disincentive for their business. Buy using policy Analysis Matrix (PAM) method, the result of this thesis shows that farm enterprise in Indonesia is still profitable although the govern ment has imposed free trade policy for soybean commodity.