Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia

ABSTRACT: 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. Keywords: Harmonized System, HS Code, Import Tax ABSTRAK Mengklasifikasikan barang berdasarkan Harmonized System (HS) adalah pengetahuan praktis dalam Bea Cukai. Studi ini menganalisis perbedaan persepsi Harmonized System dalam sengketa tarif. Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pertimbangan Direktorat Jenderal Bea dan Cukai Indonesia (DJBC) dalam menentukan klasifikasi tarif berdasarkan Harmonized System, pertimbangan hakim pengadilan pajak dalam menentukan putusan sengketa dan pengaruhnya secara keseluruhan terhadap pengembalian pajak. Penelitian ini adalah studi kasus dengan metode penelitian kualitatif dalam bentuk studi dokumen dan wawancara. Kata kunci: Harmonized System, HS Code, Pajak Impor

FAKTOR YANG MEMENGARUHI JOB PERFORMANCE PEGAWAI GENERASI MILENIAL

Job performance of employees from the millennial generation is starting to be studied a lot because the proportion is starting to increase. Leadership style and job satisfaction are factors that are suspected to affect job performance. This study aims to examine the effect of ethical leadership, authentic leadership on job performance mediated by job satisfaction. This study was a cross-sectional design involving 350 millennial generation employees at the Tanjung Priok Customs and Excise Main Service Office, which were selected by purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with AMOS 26 software. The results of this study indicate that ethical leadership has a positive effect on job satisfaction and negative effect on job performance, but not significant. Meanwhile, authentic leadership has a positive and significant effect on job satisfaction, but not significantly on job performance. In addition, this study also finds that job satisfaction has a positive and significant effect on job performance and acts as a mediator in the influence of authentic leadership and ethical leadership on job performance. These results build and enrich models of the influence of ethical leadership, authentic leadership, job satisfaction on job performance in existing. In addition, this study recommends that superiors have a personality that is liked by their subordinates, so that it has an impact Keywords: ethical leadership, authentic leadership, job satisfaction, job performance, millennial generation employees. Job performance pegawai dari generasi milenial menjadi hal yang mulai banyak diteliti karena proporsinya mulai meningkat. Gaya kepemimpinan dan kepuasan kerja merupakan faktor yang ditengarai memengaruhi job performance. Penelitian ini bertujuan menguji pengaruh ethical leadership, authentic leadership terhadap job performance yang dimediasi job satisfaction. Penelitian ini berdesain crosssectional yang melibatkan 350 pegawai generasi milenial Kantor Pelayanan Utama Tipe A Bea dan Cukai Tanjung Priok yang dipilih secara purposive sampling. Data dianalisis menggunakan Structural Equation Modelling (SEM) dengan perangkat lunak AMOS 26. Hasil penelitian ini menunjukkan bahwa ethical leadership berpengaruh positif terhadap job satisfaction dan negatif terhadap job performance, tetapi tidak signifikan. Sementara itu, authentic leadership berpengaruh positif dan signifikan terhadap job satisfaction, tetapi tidak signifikan terhadap job performance Selain itu, penelitian ini juga mendapatkan bahwa job satisfaction berpengaruh positif dan signifikan terhadap job performance dan berperan sebagai mediator dalam pengaruh authentic leadership dan ethical leadership terhadap job performance. Hasil ini membangun dan memperkaya model pengaruh ethical leadership, authentic leadership, job satisfaction terhadap job performance yang sudah ada. Selain itu, penelitian ini merekomendasikan agar atasan memiliki kepribadian yang disenangi bawahan, sehingga berdampak pada job satisfaction dan job performance bawahan. Kata Kunci: ethical leadership, authentic leadership, job satisfaction, job performance, pegawai generasi milenial.

PERAN INDUSTRI MINUMAN BERALKOHOL DALAM PEREKONOMIAN INDONESIA: ANALISIS INPUT-OUTPUT

ABSTRACT Policy to open investment in alcoholic beverage invite pros and cons in the public. The proponents of the policy argue the importance of alcoholic investment from economic point of views. This article aims at analyzing the role of alcoholic beverage industry in Indonesian economy. The data was Input-Output Table of 2016 which was aggregated into 18 industries. Analyzes carried out were output multiplier, employment multiplier, and income multiplier as well as forward and backward linkages. The results of analyzes show that output multiplier is low, employment multiplier is high, and income multiplier is high. In addition, forward and backward linkages are both below one. From these results, it can be concluded that alcoholic beverage industry is not a leading sector in Indonesia and its role is relatively limited. Government should be cautious in opening up investment for the industry for investment, taking into account that the industry’s pulling factor to input providing industries as well as pushing factor to output using industries are relatively low. In addition, while employment multiplier is high, at present employment in alcoholic beverage is relatively limited. Keywords: Alcoholic beverage, Input output table, Output multiplier, Employment multiplier, Industrial linkage ABSTRAK Kebijakan untuk membuka investasi minuman beralkohol mengundang pro dan kontra di masyarakat. Pendukung kebijakan tersebut menyampaikan pentingnya investasi di sektor tersebut dilihat dari kepentingan ekonomi. Penelitian ini bertujuan untuk menganalisis peran industri minuman beralkohol dalam perekonomian Indonesia. Data yang digunakan adalah Tabel Input-Output tahun 2016 yang diagregasi menjadi 18 industri. Analisis yang dilakukan adalah efek pengganda output, tenaga kerja dan pendapatan serta keterkaitan ke depan dan ke belakang. Hasil analisis menunjukkan bahwa angka pengganda output rendah, angka pengganda tenaga kerja tinggi dan angka pengganda pendapatan tinggi. Selain itu, efek keterkaitan ke depan dan keterkaitan ke belakang kurang dari satu. Dengan hasil-hasil tersebut dapat disimpulkan bahwa industri minuman mengandung alkohol bukan merupakan sektor unggulan di Indonesia dan perannya relatif terbatas. Pemerintah perlu berhati-hati dalam membuka investasi atas industri tersebut, dengan pertimbangan bahwa daya tarik terhadap industri penyedia input dan daya dorong terhadap industri pengguna output relatif rendah. Selain itu, meskipun angka pengganda tenaga kerja tinggi, selama ini penyerapan tenaga kerja relatif rendah. Kata Kunci: Minuman beralkohol, Tabel input-output, Pengganda output, Pengganda tenaga kerja, Efek keterkaitan

PENGGUNAAN DATA MINING DALAM HIT RATE IMPORTASI JALUR MERAH DENGAN MODEL DECISION TREE

ABSTRACT: Customs and Excise faces a big challenge to be able to increase the hit rate of red line imports by 40% in accordance with the Blueprint for the 2014-2025 Ministry of Finance Institutional Transformation Program and international benchmarks. Through a qualitative study, this study aims to determine the use of data mining that is applied to the risk engine based on import data, people's experiences, and research results of customs institutions of other countries. The data mining method used is CRISP-DM, classification method, and decision tree model, using data imported from the red line KPU BC Type A Tanjung Priok for the period September – December 2019 and January 2020. The results show that the use of data mining can increase the hit rate of red line importation. The most relevant attribute in classifying data is the sending country which is categorized as a root node, while the import duty tariff attribute does not provide information on data classification. This research is expected to provide a new perspective for the KPU BC Type A Tanjung Priok in an effort to improve the risk engine targeting and risk engine routing of Customs and Excise. Keywords: CRISP-DM, data mining, decision tree, hit rate, the red line import. ABSTRAK: Bea dan Cukai menghadapi tantangan besar untuk dapat meningkatkan capaian hit rate importasi jalur merah sebesar 40% sesuai dengan Cetak Biru Program Transformasi Kelembagaan Kementerian Keuangan Tahun 2014 – 2025 dan benchmark internasional. Melalui studi kualitatif, penelitian ini bertujuan untuk mengetahui penggunaan data mining yang diterapkan dalam risk engine berdasarkan data importasi, pengalaman orang, dan data hasil penelitian institusi kepabeanan negara lain. Metode data mining yang digunakan adalah CRISP-DM, metode klasifikasi, dan model decision tree, dengan menggunakan data importasi jalur merah Kantor Pelayanan Utama (KPU) Bea dan Cukai (BC) Tipe A Tanjung Priok periode September – Desember 2019 dan Januari 2020. Hasil penelitian menunjukkan bahwa penggunaan data mining dapat meningkatkan capaian hit rate importasi jalur merah. Atribut yang paling relevan dalam mengklasifikasikan data adalah negara pengirim yang dikategorikan sebagai root node (akar), sedangkan atribut tarif bea masuk tidak memberikan informasi dalam klasifikasi data. Penelitian ini diharapkan dapat memberikan pandangan baru bagi KPU BC Tipe A Tanjung Priok dalam upaya perbaikan risk engine targeting dan risk engine penjaluran Bea dan Cukai. Kata Kunci: CRISP-DM, data mining, decision tree, hit rate, importasi jalur merah.

HOW HAVE THE STATE REVENUE AND INDUSTRY DEVELOPED AROUND THE EVOLUTION OF EXCISE TAX ON ALCOHOL IN INDONESIA?

ABSTRACT: The imposition of excise on alcohol is regarded as an effort made by the government in controlling the consumption of alcohol that may have a negative impact on society. Over time, the excise policy on alcohol in Indonesia has evolved, as lastly issued under Law Number 39 of 2007. This study aims to analyze the development of state revenue from alcohol excise and industrial production around the changes in excise policy on alcohol in Indonesia. The findings of this study reveal that the excise revenue on alcohol has increased significantly during the last 25 years. Notably, there is a systematic increase in excise revenue on alcohol post the implementation of Law Number 39 of 2007. Further, in terms of industry utilization and output value, the alcoholic beverage industry in Indonesia has been growing regardless of the restrictions and limitations put in place by central and regional government. While it is good for the economy to see the industry grow, an integrated policy on curbing the consumption of alcohol should be put in place in order to minimize the negative externalities that it may cause. Keywords: excise on alcohol, negative externalities, state revenue, liquor industry utilization ABSTRAK Pengenaan cukai alkohol dianggap sebagai upaya yang dilakukan pemerintah dalam mengendalikan konsumsi alkohol yang mungkin berdampak negatif bagi masyarakat. Seiring waktu, kebijakan cukai tentang alkohol di Indonesia telah berkembang, seperti yang terakhir dikeluarkan berdasarkan Undang-Undang Nomor 39 Tahun 2007. Studi ini bertujuan untuk menganalisis perkembangan penerimaan negara dari cukai alkohol dan produksi industri seputar perubahan kebijakan cukai alkohol di Indonesia. Temuan penelitian ini mengungkapkan bahwa pendapatan cukai alkohol telah meningkat secara signifikan selama 25 tahun terakhir. Terutama ada peningkatan sistematis dalam penerimaan cukai pada alkohol pasca pelaksanaan Undang-Undang Nomor 39 Tahun 2007. Selanjutnya, dalam hal pemanfaatan industri dan nilai output, industri minuman beralkohol di Indonesia telah berkembang terlepas dari pembatasan dan batasan yang diberlakukan oleh pemerintah pusat dan daerah. Meskipun baik bagi ekonomi untuk melihat industri tumbuh, kebijakan terpadu untuk membatasi konsumsi alkohol harus diberlakukan untuk meminimalkan eksternalitas negatif yang mungkin ditimbulkannya. Kata kunci: cukai alkohol, eksternalitas negatif, pendapatan negara, pemanfaatan industri minuman keras

DAMPAK SAFEGUARD ATAS IMPOR BENANG TERHADAP PEREKONOMIAN: PENDEKATAN MODEL CGE

ABSTRACT: The purpose of this study is to analyze the impact of safeguard on yarn industry’s output, textile and apparel industry as the upper stream’s output, and economics welfare. Government of Indonesia implement safeguard on yarn from 2019 to 2022, to protect domestic industries from an increased quantities as to cause or threaten serious injury to domestic producers of like or directly competitive products. This study uses computable general equilibrium (CGE) model incorporating Indonesia Input - Output Table year 2016. The study exercised two scenario/simulations:(1) assessing safeguard impact; and (2) assessing combination of safeguard and tax incentive impact. The results showed that safeguard on yarn import decrease import value of yarn, but did not increase yarn’s and its upper stream industry’s output. Safeguard tend to decrease the utility or welfare of the economics. In the other hand, policy combination of safeguard and tax incentive decrease yarn import, but did not impact on upper stream industry’s import. The policy combination also increases yarn industry’s output, and increase the utility or welfare of the economics. Keywords: compensating variation, fiscal incentive, textile and apparel industry, utility, welfare ABSTRAK: Penelitian ini bertujuan menganalisis dampak safeguard terhadap produktivitas atau output industri benang dan industri tekstil dan produk tekstil sebagai industri hilir, serta dampak safeguard terhadap kesejahteraan masyarakat dalam perekonomian. Pemerintah Indonesia menerapkan safeguard atas benang pada tahun 2019 s.d. 2022 sebagai bentuk perlindungan terhadap industri tekstil dalam negeri dari peningkatan impor benang yang menyebabkan, atau dicurigai akan mengakibatkan kerugian serius terhadap industri yang bersangkutan. Penelitian menggunakan computable general equilibrium (CGE) model dengan data Tabel I-O Indonesia tahun 2016. Pengujian dilakukan dalam dua simulasi yaitu: (1) shock berupa penerapan safeguard; (2) kombinasi dari shock berupa penerapan safeguard dan fasilitas fiskal berupa pengurangan penghasilan industri untuk perhitungan pajak penghasilan wajib pajak Badan. Hasil pengujian menunjukkan bahwa safeguard menurunkan impor benang, tetapi tidak meningkatkan output domestik dan cenderung menurunkan utilitas/kesejahteraan masyarakat. Safeguard yang dikombinasikan dengan fasilitas pajak penghasilan mampu menurunkan impor, meningkatkan output (walaupun belum sampai tahap ekspor), dan meningkatkan utilitas/kesejahteraan masyarakat. Kata kunci: compensating variation, industri tekstil dan produk tekstil, fiscal incentive, utilitas, kesejahteraan

PENERAPAN KEBIJAKAN EKSTENSIFIKASI BARANG KENA CUKAI TERHADAP PRODUK PLASTIK DI INDONESIA

ABSTRACT: The increase in plastic consumption per capita in Indonesia by 17 kilograms per year and consumption growth reaching 6%-7% per year have re-ignited discussions about the plan to expand excisable goods on plastics. Previously in 2016 the government had discussed the imposition of excise on plastic consumption which had been approved by the House of Representatives. This study seeks to explore how the plastic excise tax collection scheme plan will be implemented in Indonesia and the extent to which the discussion process has been carried out. This study uses a descriptive qualitative approach which is carried out by describing and interpreting the collected data and finds that the delay in implementing the plastic bag excise policy is caused by several factors, namely the misalignment of perspectives between internal government units and the unstable economic situation, especially due to the impact of the COVID-19 pandemic. Thus, it is a challenge for the government to determine the right time and the next single-use plastic object that will be subject to excise. The government should also maintain accountability by continuously providing information on the amount of excise levy and its allocation, while still paying attention to the development of the national economic recovery and excise policies for plastic products to reduce the impact of negative externalities on single-use plastic consumption. Keywords: excisable goods, plastic excise, extensification, negative externalities, plastic bags ABSTRAK: Peningkatan konsumsi plastik per kapita di Indonesia sebesar 17 kilogram per tahun dan pertumbuhan konsumsi mencapai 6%-7% per tahun memantik kembali diskusi tentang rencana ekstensifikasi barang kena cukai atas plastik. Sebelumnya pada tahun 2016 pemerintah telah mewacanakan pengenaaan cukai konsumsi plastik yang telah disetujui oleh Dewan Perwakilan Rakyat. Penelitian ini berusaha menggali kembali bagaimana rencana skema pemungutan cukai plastik yang akan diterapkan di Indonesia dan sejauh mana proses pembahasan yang sudah dilakukan. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilakukan dengan penggambaran dan penginterpretasian atas data yang terkumpul dan mendapati bahwa penundaan penerapan kebijakan cukai kantong plastik disebabkan oleh beberapa hal, yaitu ketidakselarasan perspektif antarunit internal pemerintah dan keadaan ekonomi yang belum stabil terutama karena dampak pandemi Covid-19. Oleh karena itu, menjadi tantangan bagi pemerintah dalam menentukan waktu yang tepat dan objek plastik sekali pakai selanjutnya yang akan dikenakan cukai. Pemerintah juga harus menjaga akuntabilitas dengan terus memberikan informasi besaran pungutan cukai dan peruntukannya, dengan tetap memperhatikan perkembangan pemulihan ekonomi nasional dan kebijakan cukai produk plastik untuk mengurangi dampak eksternalitas negatif atas konsumsi plastik sekali pakai. Kata Kunci: barang kena cukai, cukai plastik, ekstensifikasi, eksternalitas negatif, kantong plastik

MENELISIK POTENSI PPN INDUSTRI HASIL TEMBAKAU MELALUI SINERGI DJP-DJBC PADA KEGIATAN JOINT PROGRAM

ABSTRACT: This study aims to identify the business processes of the Tobacco Products Industry for cigarettes as well as to review and evaluate the implementation of the Joint Program conducted by DJP-DJBC. Using a combination of semi-structured and in-depth interviews with participant of Joint Program along with descriptive analysis of implementation data, it produces empirical evidence that synergies between agencies can contribute more to tax revenues. Implications for the Ministry of Finance to maintain and expand the scope of positive synergies between agencies that have an intersection area to escalate nation's prosperity. Keywords: joint program, IHT cigarettes, tax compliance, tax audit, tax invoice ABSTRAK: Penelitian ini bertujuan untuk mengenali proses bisnis Industri Hasil Tembakau (IHT) rokok serta mengulas dan mengevaluasi pelaksanaan Joint Program DJP-DJBC pada industri tersebut. Penelitian ini menggunakan kombinasi wawancara kepada pelaku Joint Program DJP-DJBC beserta analisis deskriptif data implementasi, menghasilkan bukti empiris bahwa sinergi antarinstansi dapat memberikan kontribusi lebih terhadap penerimaan perpajakan. Implikasi bagi Kemenkeu untuk tetap mempertahankan sekaligus memperluas cakupan sinergi positif antarinstansi yang mempunyai irisan dalam ruang lingkup pekerjaan demi terwujudnya kemakmuran bangsa. Kata Kunci: joint program, IHT rokok, kepatuhan pajak, pemeriksaan pajak, faktur pajak

PENGGUNAAN DATA MINING DALAM EKSTENSIFIKASI PENELITIAN ULANG

ABSTRACT Due to increasing volume of international trade, effect on increasing customs document, Customs play a role so that trade flows run without obstacles, this causes inspection of imported goods to be less than optimal, but on the other hand Customs are required to collect state revenues optimally. This study tries to solve this problem from the post-clearance control side with re-examination by construct an analytical data model to predict the suitable classification. This study uses data on the Notification of Imported Goods during 2020 at the Regional Office of DJBC XXX which using a sample of goods that has similarities but has the potential to be misclassified. This study uses the Cross-industry Standard Process for Data Mining (CRISP-DM) model and the Rapid Miner Studio 9.9.2 application. Based on the model formed, the prediction results obtained according to the appropriate classification according to data mining. It also found the factors that most impact to goods classification, the most impact is the Importer status, whereas the least impact is the goods lane. ABSTRAK: Seiring dengan volume perdagangan internasional yang semakin tinggi, jumlah dokumen kepabeanan yang harus diperiksa juga mengalami peningkatan. Hal ini menghambat peran Bea dan Cukai sebagai fasilitator perdagangan yang menyebabkan pemeriksaan barang impor kurang optimal. Di sisi lain, Bea dan Cukai dituntut untuk menghimpun penerimaan negara secara optimum. Penelitian ini mencoba untuk menyelesaikan permasalahan tersebut pada tahap post clearance dengan penelitian ulang, yaitu dengan membangun model data analitik untuk memprediksi klasifikasi barang yang diberitahukan oleh importir sudah sesuai atau belum. Penelitian ini menggunakan data Pemberitahuan Impor Barang selama tahun 2020 pada Kanwil DJBC XXX yang sampel data barangnya memiliki kemiripan tetapi berpotensi salah klasifikasi. Penelitian ini menggunakan model Cross-industry Standard Process for Data Mining (CRISP-DM) dan aplikasi Rapid Miner Studio 9.9.2. Berdasarkan permodelan yang dibentuk, didapatkan hasil prediksi klasifikasi yang sesuai menurut data mining. Didapat pula faktor yang paling memengaruhi kebenaran pemberitahuan klasifikasi barang impor, yaitu status importir, sedangkan yang paling tidak berpengaruh adalah jalur pengeluaran barang impor. Kata Kunci: Penelitian Ulang, Data Analitik, Penerimaan Negara, Klasifikasi Barang

ANALYSIS ON IMPOSITION OF SAFEGUARD MEASURE AND ADMINISTRATIVE SANCTION AGAINST TAX EVASION OF TEXTILES TAX AND TEXTILES PRODUCT IN INDONESIA

Import of textile product which keep getting higher has caused serious injury to the domestic textile industry, as an effort to protect domestic industry government has imposed additional import duty in form of safeguard duty for import of textile product. Introduction of safeguard duty is expected to give domestic industry an opportunity to adjust itself for competing with import product, but the establishment of safeguard duty for textile product is thought to be the trigger for tax evasion on import of textile product, against this violation government impose administrative sanction. The purpose of this research is to analyze the effect of safeguard duty imposition and administration sanction on tax evasion. Object of this research is all import activity on textiles product which has been imposed safeguard duty and committing administrative violation since the establishment of safeguard duty for textile product beginning on November 2019 till October 2020. Regression technique used is ordinary least square regression to regress cross section data. Research conclusion find that safeguard duty introduction significantly affecting tax evasion while administrative sanction didn’t have significant effect on reducing tax evasion.. Keywords: textile product, safeguard duty, administration sanction, tax evasion.