UJI KEWAJARAN

NILAI PABEAN
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 KELOMPOK 7

1. Muhammad Akbar T. (40011419650011)

2. Banafsa Ayudyanita (40011419650020)
3. Annisa Nur Rahmawati (40011419650022)
4. Dita Rahmayani (40011419650026)
5. Cantika Rahayu (40011419650028)
6. Iktia Amilina Sari (40011419650029)
7. Khofifah Nur Anggraeni (40011419650037)
8. Widya Dwi Pertiwi (40011419650051)
 KELOMPOK 7

1. Astrid Rachelita Putri (40011419650085)

2. Nur Ayu Putri Maharani
3. Adhi Fahreza
4. Fadhilah Ramadhanti
5. Georgia Maretha
6. Devinta Hafizhah
7. Arico Punto Y
8. Aulia Rahmawati
(40011419650093)
(40011419650101)
(40011419650109)
(40011419650117)
(40011419650125)
(40011419650133)
(40011419650141)
 UJI NILAI KEWAJARAN
Hal penting yang merupakan bagian dalalm proses penelitian dan penetapan nilai
pabean adalah uji kewajaran nilai pabean. Uji kewajaran dilakukan bilamana
persyaratan nilai transaksi terpenuhi. Uji kewajaran dilakukan dengan
menggunakan database nilai pabean yang dimiliki oleh DJBC, yaitu DBNP I dan
DBNP II. Sesuai Peraturan Direktur Jenderal Bea dan Cukai Nomor P-40/BC/2010
tentang Database Nilai Pabean disebutkan bahwa dalam rangka penelitian nilai pabean,
Pejabat Bea dan Cukai dapat menggunakan Database Nilai Pabean. Database tersebut
terdiri dari Database Nilai Pabean I (DBNP I) dan Database Nilai Pabean II (DBNP
II). 
 UJI NILAI KEWAJARAN
Sesuai dengan PMK-160/PMK.04/2010:  
Nilai pabean yang diberitahukan dalam pemberitahuan pabean impor dikategorikan: 
a. wajar, apabila dalam penelitian kewajaran menunjukkan bahwa nilai pabean yang diberitahukan: 
1. lebih rendah dibawah 5% (lima persen); 
2. lebih rendah sebesar 5% (lima persen); 
3. sama; atau 
4. lebih besar, dari harga barang identik pada Database Nilai Pabean I; 
b. tidak wajar, apabila penelitian kewajaran menunjukkan bahwa nilai pabean yang diberitahukan ke
dapatan lebih rendah di atas 5%
(lima persen) dari harga barang identik pada Database Nilai Pabean I. 
 UJI NILAI KEWAJARAN
Dalam hal berdasarkan hasil uji kewajaran, terdapat: 
a nilai pabean wajar, maka Pejabat Bea
dan Cukai menentukan nilai pabean berdasarkan nilai transaksi barang yang be
rsangkutan; 
b nilai pabean tidak wajar, maka Pejabat Bea dan Cukai; 
1) menentukan nilai pabean berdasarkan nilai transaksi barang yang bersangkutan 
dan menginformasikan ke unit penindakan dan penyidikan Kantor Pabean untu
k importir umum kategori risiko rendah; atau 
2) menerbitkan INP untuk importir kategori risiko sedang, importir kategori risiko
 tinggi atau importir kategori risiko sangat tinggi. 
PERMASALAHAN PADA UJI
KEWAJARAN
PERMASALAHAN PADA UJI
KEWAJARAN
 SIMPULAN

1. Uji kewajaran nilai pabean telah diatur dalam PMK-160/PMK.04/2010 dengan

menggunakan DBNP I dan DBNP II. DBNP I disusun oleh Kantor Pusat DJBC
dan DBNP II disusun oleh suatu Kantor Wilayah atau Kantor Pelayanan Utama.
2. Uji kewajaran nilai pabean dilakukan menggunakan DBNP I dan DBNP II yang
penerapannya dilakukan secara berurutan, sehingga menimbulkan potensi tidak
efektifnya kegiatan penetapan nilai pabean yang dilakukan oleh pejabat.
 SIMPULAN

3. Uji wajar nilai pabean sebaiknya menggunakan DBNP II terlebih dahulu atau
digunakan DBNP II dan DBNP I secara simultan. Penggunaan DBNP II terlebih
dahulu selaras dengan tata urutan penggunaan DBNP dimaksud untuk
penetapan nilai pabean.
4. Taraf toleransi lebih rendah pemberitahuan nilai pabean untuk DBNP I dan
DBNP II sebaiknya disamakan yaitu paling tinggi 5% dari database untuk
menghindari ketidaksesuaian dengan prinsip Artikel VII GATT.
 About the Book

Title Subject Author

Earth is full of life Jupiter is a gas giant The Moon is a satellite

Year published Date submitted Submitted by

2022 2021.09.20 Neptune
About the Author

Mercury is the closest planet to the Sun

and the smallest one in the Solar
System. The planet’s name has nothing
to do with the liquid metal, since it was
named after the Roman messenger god,
Mercury
 Author’s Bibliography

Year Title of the book Book publisher

2004 Saturn Has Several Rings Moon

2007 Venus Has a Beautiful Name Ceres

2010 Mercury Is the Smallest Planet Sirius

2014 Despite Being Red, Mars Is Cold Deimos

2019 Earth Is the Only Planet with Life Phobos

2021 Neptune Is Far Away Ariel

 Setting

Time Place Environment

Venus has a beautiful name, Despite being red, Mars is Saturn is not solid like
but it’s terribly hot actually a cold place Earth, but it’s a gas giant
 Early Impressions

Summarize the plot Talk about the characters

Venus has a beautiful name and is the Jupiter is the fifth planet from the Sun
second planet from the Sun. It’s terribly and the largest in the Solar System. It’s
hot and its atmosphere is extremely one of the brightest objects visible in the
poisonous night sky
 Story Locations

List of cities
New York
London
Mumbai

Your favourite
Marrakesh
 Main Characters

Character 1 Character 2
Neptune is the farthest planet Venus has a beautiful name, but
from the Sun it’s terribly hot

Character 3 Character 4
Despite being red, Mars is a cold Saturn is not solid like Earth, but
place it’s a gas giant
 Main character/ Antagonist

Who is the main character? Who is the antagonist?

Describe that character Describe that character
 Protagonist

Name Christian McGee

Background Despite being red, Mars is a cold place. The planet is full of iron
information oxide dust

Mercury is the closest planet to the Sun and the smallest one in
Story the Solar System

Venus has a beautiful name and is the second planet from the
Features Sun. It’s terribly hot

Neptune is the farthest planet in the Solar System. It’s the fourth-
Role largest by diameter
 Antagonist

Robert Madman Name

Despite being red, Mars is a cold place. The planet is full of iron Background
oxide dust information
Mercury is the closest planet to the Sun and the smallest one in
the Solar System
Story

Venus has a beautiful name and is the second planet from the
Sun. It’s terribly hot
Features

Neptune is the farthest planet in the Solar System. It’s the fourth-
largest by diameter
Role
 Secondary Characters

Name Name
Describe this character Describe this character

Name Name
Describe this character Describe this character
 Relationships

Moon
The Moon is an
Mars astronomical body Saturn
Despite being red, orbiting Earth Saturn is not solid like
Mars is actually a Earth, but is a gas
cold place giant
 Plot
Explain the plot Conflict
Write here... Write here…

Evidence
Write here…
 Turning Point

Turning point Climax of the story

Describe it! Your personal opinion
Write here… Write here…
“Wind speeds on Neptune are among
the fastest recorded in the Solar
System”
–Memorable quote from the book
 Other Memorable Quotes
1. Write here… Explain your favourite quote
Write here…

2. Write here…

3. Write here…

4. Write here…
 Story Timeline

01 03 05
Neptune is the farthest Saturn is not solid like Despite being red,
planet from the Sun Earth, but is a gas Mars is actually a cold
giant place

02 04
Venus has a beautiful Sirius is the brightest
name, but it’s terribly star in the night sky
hot
 Denouement
Your analysis Explain the dénouement
Write here… Write here...

Explain your favorite moment

Write here…
 Message of the Story
What is the author trying to tell us? What can we learn from the story?
Write here Write here
 Your Thoughts

Mars Neptune
Despite being red, Mars is a cold Neptune is named after the
place. The planet is full of iron Roman god of the sea. It is 17
oxide dust times the mass of Earth

Saturn Venus
Saturn is the ringed one. It’s a Venus has a beautiful name and
gas giant, composed mostly of is the second planet from the
hydrogen and helium Sun. It’s terribly hot
 Narrative Style

Imagery Personification
Write here… Write here…

Hyperbole Alliteration
Write here… Write here…
 Vocabulary Analysis
Explain the plot
Write here...

Your analysis Explain your favorite moment

Write here… Write here…
 Difficult Words

Word Meaning
Saturn Saturn has several rings

Venus Venus has a beautiful name

Mercury Mercury is the smallest planet

Mars Despite being red, Mars is cold

Earth Earth is the only planet with life

Neptune Neptune is far away from Earth

 Personal Review
Your personal review
Write here...

Your score
Story 9.0

Originality 7.5

Characters 8.0

Plot 8.5

Dénouement 9.0

General 8.5
 What the Critics Say

“Neptune is the farthest “Venus has a beautiful “Despite being red,

planet from the Sun” name, but it is terribly Mars is actually a place
hot” very cold”
–Neptune –Venus –Mars

“The Moon is an “Earth is still the only “Saturn is the ringed

astronomical body world known to support one, composed mostly
orbiting Earth” life” of hydrogen”
–Moon –Earth –Saturn
 About the Cover

Describe it!
Neptune is the farthest planet in the
Solar System. It’s the fourth-largest
by diameter

And now… Can you sketch the cover?

A Picture Is Worth a
Thousand Words
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