MEKIWIJAYA, RAHEL PRAZALLENI (2021) ANALISA BIAYA IMPOR DAN BEA CUKAI TERHADAP CASH FLOW PERUSAHAAN (Studi Kasus PT Bersama Investasi Gemilang). S1 thesis, Universitas Mercu Buana.
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Abstract
Cashflow against import costs for companies and Customs has an important role in the company's growth in import distributor companies. Expenditures in the purchase of imported goods must be carried out with an appropriate calculation in accordance with the calculation of the business plan. This aims to avoid losses and avoid the burden of shipping costs on imported goods from the delivery process to the tax on receipt of imported goods. This study aims to analyze the effect of import costs and customs on the company's cashflow. This study uses a qualitative research method with a case study approach. The results showed that there was an effect of import costs and Customs and Excise on the increase in cash operating activities by 15.4%, there was no effect of import costs and Customs on the increase in cash investment activities, and there was an effect of import costs and Customs on the increase in cash financing activities by 4 ,8%. This increase in operating activity was due to unexpected additional costs during the pandemic, such as the purchase of medical devices and other unexpected costs that could lead to excess cash outlay in the operations of PT Bersama Investasi Gemilang. Meanwhile, the increase in funding activities was influenced by transactions that took place in the form of long-term loans to company shareholders to increase the cost of purchasing imported goods found in the red lane, resulting in an unexpected increase in costs for container stay fees and additional inspections during the pandemic. Cashflow terhadap biaya impor perusahaan dan Bea Cukai memiliki peran penting dalam pertumbuhan perusahaan pada perusahaan Distributor impor. Pengeluaran dalam pembelian barang impor harus dilakukan dengan penghitungan yang tepat sesuai dengan perhitungan perencanaan usaha. Hal ini bertujuan untuk menghindari kerugian dan menghindari beban biaya pengiriman barang impor dari proses pengiriman sampai dengan pajak penerimaan barang impor. Penelitian ini bertujuan untuk menganalisis pengaruh biaya impor dan Bea Cukai terhadap cashflow perusahaan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan adanya pengaruh biaya impor dan Bea Cukai terhadap kenaikan kas aktivitas operasi sebesar 15,4%, tidak ada pengaruh biaya impor dan Bea Cukai terhadap kenaikan kas aktivitas investasi, dan ada pengaruh biaya impor dan Bea Cukai terhadap kenaikan kas aktivitas pendanaan sebesar 4,8%. Peningkatan aktivitas operasi ini disebabkan karena adanya biaya tambahan tak terduga di masa pandemi, seperti pembelian alat kesehatan dan biaya tak terduga lainnya yang dapat menimbulkan pengeluaran kas berlebih pada operasional perusahaan PT Bersama Investasi Gemilang. Sedangkan, kenaikan kegiatan pendanaan dipengaruhi adanya transaksi yang terjadi dalam bentuk pinjaman dalam jangka waktu panjang kepada pemegang saham perusahaan untuk penambahan biaya pembelian barang impor yang didapati jalur merah, sehingga mengalami kelonjakan biaya tak terduga untuk biaya inap container dan pemeriksaan tambahan di masa pandemi.
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