OPTIMIZING CUSTOMS REVENUE: UNVEILING THE IMPACT OF IMPORT TAXES ON TAXABLE GOODS IN TERNATE CITY, INDONESIA
This research aims to evaluate the realization of customs receipts, customs acceptance targets, and value-added tax and income tax receipts Article 22. The data used in this research were secondary data from monthly reports on customs receipts and taxes in the context of imports (VAT and Income Tax Article 22) in the 2014 - 2018 period and primary data from interviews with related parties. This research used a quantitative descriptive analysis method. The research results show that customs receipts received by Ternate's KPPBC TMP C from 2014 - 2018 each year experienced increased fluctuations annually, both in terms of imports and exports. However, from the KPPBC TMP C, Ternate itself was still able to maintain consistency with customs revenue from targets given and shows the achievements that each year increases with different export and import trends. For the receipt of VAT and Income Tax Article 22, Ternate's KPPBC TMP C collection has helped collect tax revenues in export and import activities, thereby increasing state revenues. The fluctuations in customs receipts and taxes are caused by several factors, including the volume/export quota, import duties, purchasing power/buying interest, administration, religious celebrations, and government regulations.
Customs, VAT, Income Tax Article 22, Export, Import.