Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia: Analisis Persepsi Sistem Harmonisasi: Studi Kasus Sengketa Tarif di Indonesia

Classifying goods based on the Harmonized System (HS) is practical knowledge in Customs. This study analyzes the Harmonized System's perception differences in tariff disputes. The purpose of this study is to determine and analyze the considerations of the Indonesian Directorate General of Customs and Excise (DGCE) in determining the classification of tariff based on the Harmonized System, the review of the tax court judge in deciding dispute verdict and its overall effect on tax refund. This research is a case study with qualitative research methods in the form of document studies and interviews.