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）是针对产品最终使用环节征收的间接税，本质上由产品消费者承担，但由进口商预先缴纳，即于货物从海关监管区域提离之时完成预缴。此外，进口商需将已缴纳的进口关税计入海关境内货物的销售成本当中。
税收对于国家发展至关重要，可用于保障国家财政支出、完善基础设施、提供教育与医疗设施及其他必要公共开支，是政府财政收入的核心来源。
伴随科学的发展，技术进步与迭代已是必然趋势，信息与通信技术的发展与应用也已渗透至政府治理的诸多领域，税收征管便是其中之一。
本研究将针对进口货物的电子进口关税缴纳机制展开探究。电子缴纳进口关税可为社会公众带来切实便利，助力优化公共服务的供给流程。