Abstract

A personal shopper is an effort made by someone on personal social media and has become a trend among the public because of its ease. It is only necessary to hire someone traveling abroad and mention what goods they want will all get in hand without the hassle of going abroad. However, many of these businesses still commit fraud in practice, especially in terms of taxes. They tend to break down goods (splitting during customs checks to avoid taxes and import duties. This study aims to analyze import duties and taxes' imposition to import online personal shoppers and law enforcement efforts carried out by customs in dealing with personal shoppers who deliberately avoid taxes and import duties. This research uses normative juries research methods through literature by obtaining secondary data in legislation, research results, and scientific journals. Based on the research results, online personal shoppers' efforts are currently a rampant business in the community.  This effort gives rise to the act of breaking up luggage or splitting done by an online personal shopper provider. Integrated law enforcement is required by involving relevant agencies and needs special arrangements about online personal shoppers.

 

There is no Figure or data content available for this article

References

• Ahmad, Usamah Rievzqy, “Pemberlakuan Pajak Terhadap Barang hasil Transaksi Jasa titip online.” Jurnal Suara Hukum, (2020), Vol. 2, Nomor.1.

  Diputra, I Gst. Agung Rio. “Pelaksanaan Perancangan Kontrak Dalam Pembuatan Struktur Kontrak Bisnis.” Jurnal Acta Comitas, (2018), Vol. 3 No.3.

  Halim, Abdul, Teguh Prasetyo. Bisnis E-Commerce. Yogyakarta: Pustaka Pelajar, 2005.

  Ibrahim, Johnny.Teori & Metodologi Penelitian Hukum Normatif, Malang: Bayumedia Publishing. Cetakan Keenam, 2012.

  Law number 17 of 2006 concerning Customs

  Listijo, Stefani Gabriela. “Pemungutan Pajak Pertambahan Nilai Terhadap Barang Jasa titip Dari Luar Negeri.” Jurnal Jurist-diction, (2020), Vol.3 Nomor 5.

  Muchtar, Masruri. “Analisis Swot Untuk Menentukan Strategi Penanganan Barang Jasa titip (Studi Kasus Kpu Bc Tipe C Soekarno-Hatta).” Jurnal Perspektif Bea Dan Cukai, (2019), Vol.3, No.2: 131-153.

  Muslicha, Intan Siti, Irwansyah. "Instagram dan Fenomena "Jasa titip" di Indonesia." Journal Communication Spectrum: Capturing New Perspectives in Communication (2019-2020). Vol.9 No.2: 142-156.

  Nursyamsi, Muhammad.2019,“Bea Cukai Ungkap Berbagai Modus Jasa titip Barang” https://republika.co.id/berita/pyhi0b423/bea-cukai-ungkap-berbagai-modus-jasa titip-barang-impor, Retrieved October 13, 2020.

  Regulation of the Directorate General of Taxes Number PER-32 / PJ / 2010 concerning the implementation of the imposition of income tax

  Regulation of the Minister of Finance number 203 / PMK.04 / 2017 concerning Provisions for the Export and Import of Goods Carried by Passengers and Crew of Transportation Facilities

  Sutedi, Ardian. Aspek Hukum Kepabeanan. Jakarta: Penerbit Sinar Grafika. Cetakan Pertama, 2012.

  Thomas, Vincant Fabian. 2019. “Bea Cukai Tindak 422 Kasus Jasa titip Selama Januari-September 2019” https://tirto.id/bea-cukai-tindak-422-kasus-jasa titip-selama-januari-september-2019-eiRb, Diakses pada 13 Oktober 2020

  Wariati, Ambar, Nani Irma Susanti. “E-Commerce Dalam Prespektif Perlindungan Konsumen.” Jurnal Ekonomi & Bisnis, Vol. 1, (2014). No.2.

  Winarno, Jatmiko. “Tarif Bea Masuk Atas Barang Impor Berdasarkan Undang-Undang Kepabeanan”. Jurnal Independen, Vol. 2:1-7.

How to Cite This

Article Metrics

Download Statistics

Other Statistics

Copyright and Permissions

Authors who publish this journal agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.

Data Availability