ANALISIS PEMBAYARAN BEA MASUK SECARA ELEKTRONIK ATAS KEGIATAN IMPOR PADA KANTOR BEA DAN CUKAI CIREBON

Import duties are indirect taxes that are levied on the final use of a product, basically, import duties are paid by the users of the product, paid in advance by the importer, that is, when the goods will be removed from the customs area. Furthermore, the importer will calculate the import duty and tax paid as a component of the sale price of the goods within the customs area. Taxes are important for the development of a country, taxes can be used to finance state expenditure, improve infrastructure, provide educational and health facilities and other expenses that cannot be avoided so that tax is used as a source of government funding. Technological progress and development cannot be avoided along with the development of science. the development and application of information and communication technology also reach aspects of government, one of which is taxation. This research will examine the mechanism of payment of electronic import duties on imported goods. payment of import duties electronically has benefits for the community so that it can facilitate providing services to the public

进口关税（Import duties）属于间接税范畴，其征收环节对应产品的最终使用场景，本质上由产品消费者承担，由进口商在货物提离海关监管区时预先缴纳。此外，进口商需将已缴付的进口关税及相关税费纳入海关境内货物的销售价格核算。税收是国家发展的重要支撑，可用于保障国家财政支出、完善基础设施、提供教育与医疗公共服务及其他必需开支，是政府财政收入的核心来源。伴随科学技术的发展，技术进步与革新已是必然趋势；信息通信技术的发展与应用也已渗透至政府治理的诸多领域，税收征管便是其中的重要一环。本研究将探析进口货物电子缴纳进口关税的运行机制，电子缴税方式能够为社会公众提供便利，优化公共服务的供给效率。