Customs Research and Applications Journal
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Published By Politeknik Keuangan Negara STAN

2715-338x, 2747-0393

2021 ◽  
Vol 3 (1) ◽  
pp. 19-38
Author(s):  
Yusuf Munandar

This study aims to determine: (a) in which provisions the Transportation and Warehousing sector is a Basis and (b) in which provinces the Transportation and Warehousing sector is in quadrants I, II, III, and IV in the modified Klassen Typology analysis matrix. The research concludes that the Indonesian Logistics sector represented by the Indonesian Transportation and Warehousing sector is a Base sector in 14 provinces, is an advanced and developing economic sector (Quadrant 1) in 9 provinces, is a stagnant economic sector (Quadrant 2) in 5 provinces, is a developing economic sector (Quadrant 3) in 6 provinces, and is an underdeveloped and underdeveloped economic sector (Quadrant 4) in 14 provinces This research recommends that to increase Indonesia's economic growth in the next 5 years (2020-2024) the Indonesian government needs to focus on strengthening and developing the Transportation and Warehousing Sector in 9 provinces in Quadrant 1.


2021 ◽  
Vol 3 (1) ◽  
pp. 1-18
Author(s):  
Kemily Victoria Luz Santos ◽  
Cristiano Morini

Brazil joined the Authorized Economic Operator (AEO) program, established as a standard by the World Customs Organization, in 2014. In 2018, the change in legislation excluded the category of customs brokers from the certified entities. This research aims to address the reasons and consequences of the exclusion of the certificate to the category of customs brokers. This exclusion took place because many customs brokers filed lawsuits to acquire the certificate, without taking the exam. This analysis comes through survey type research, applied to customs brokers who had the certificate and those who did not, from a Customs broker association from the state of Sao Paulo, in which they described the main impacts caused in their profession. Sao Paulo state is the biggest import and export state and contains the main airports and ports in Brazil. The lack of certification in the customs broker´s chain may ameliorate the security controls in the whole international trade chain. This paper is especially useful because we present results that come up from a service provider in the global supply chain, as well as the effects that took place in Brazil may occur in other countries.


2020 ◽  
Vol 2 (2) ◽  
pp. 18-38
Author(s):  
Mohammad Fachrudin ◽  
Indah Puspitasari

The Import Facility for Export Purpose (KITE) is the Government's effort to encourage export performance. Companies that receive the KITE facility obtain fiscal incentives and export their product to import raw materials. The textile and textile product (TPT) industry is a strategic industry and has been determined by the Government as a pilot industry in the Roadmap for Making Indonesia 4.0. The textile industry relies on imported raw materials, so that the KITE facility is needed to encourage growth and increase product competitiveness in the international market. This study aims to determine the effect of the KITE facility, the rupiah exchange rate against the U.S. dollar, and the inflation rate on Indonesia's textile exports. We used a sample of 37 industrial textile companies in Indonesia that received the KITE facility  2016 to 2018. This study uses a panel data regression model with independent variables: KITE facility, exchange rates, inflation, and exported dependent variable. The results showed that the KITE facility had a positive and significant effect on the textile industry exports. In contrast, the exchange rate and inflation had a negative and significant impact on Indonesia's textile industry exports. This study's implications for the Government can be used to formulate a national strategy to increase export.


2020 ◽  
Vol 2 (2) ◽  
pp. 105-120
Author(s):  
Dimas Pratama

Goal-setting is an essential tool to improve individual and organizational performance. The study about goal-setting has been done immensely in the past century. However, research on goal-setting is rarely conducted in Indonesia's Public sector, especially in Customs and Excise work environment. A survey of Indonesian Customs is carried out to examine the correlation between individual variables that are self-esteem, work locus of control, self-efficacy, supervisor's support, anticipated reward, and other organizational support with employee goal level selection. 45 merchandise goods-related document analysts and goods inspectors are included in the survey, where a small experiment is administered by asking the respondent to set their target independently. Using the Spearman correlation analysis, the result indicated that only work locus of control has a significant negative association with goal-level selection, particularly promotion and job acquisition subscales. Self-esteem and self-efficacy are found not significantly correlated with goal-level selection, and so are support from supervisors, office environment, and monetary reward.     


2020 ◽  
Vol 2 (2) ◽  
pp. 01-17
Author(s):  
Khamami Herusantoso ◽  
Ardyanto Dwi Saputra

In the dwell-time, the customs clearance is considered as the most complex phase, even though its portion is the shortest among other phases, such as pre-clearance and post clearance. In order to improve the efficiency and effectiveness on the services performed in the customs clearance process, the customs authorities must start considering the help of database analysis in identifying obstacles instead of depending on the personal analysis. Useful information is hidden among the importation data set and it is extractable through data mining techniques. This study explores the customs clearance process of import cargo whose document is declared through the red channel at Prime Customs Office Type A of Tanjung Priok (PCO Tanjung Priok), and applies a specific data mining classifier called the decision tree with J48 algorithm to evaluate the process. There are 11 classification models developed using unpruned, online pruning, and post-pruning features. One best model is chosen to extract the hidden knowledge that describes factors affecting the customs clearance process and allows the customs authorities to improve their services performed in the future.


2020 ◽  
Vol 2 (2) ◽  
pp. 162-174
Author(s):  
Akhmad Firdiansyah ◽  
Mohammad Fachrudin

Customs territory is important in the concept of customs because it has extensive implications. The definition of Customs territory must be clear because it has affected the management of import and export of customs policies, customs jurisdiction and related to customs facilities (FTZ). However, unfortunately, in the customs law, the term 'certain location' is not clearly explained. This study aims to identify the problem's unclear definition of Customs Territory to provide an overview analysis for Indonesia Customs to find the problem and improve a clear definition of certain locations in the customs law. A descriptive qualitative methodology was used in this study through interviews and literature review. The result shows that there is no clear explanation regarding a certain location in Customs Law. There has been a unfotunate loss in practice because of the wrongful arrest of smugglers outside the customs territory related to customs jurisdictions. On the other hand, some researchers argue about FTZ policy and customs territory. The immediate revision of the Customs Law related to the definition of customs territory is important to determine customs policy directions.


2020 ◽  
Vol 2 (2) ◽  
pp. 39-62
Author(s):  
Muhammad Sutartib ◽  
Muh Nurkhamid

This qualitative research method aims to prove that without making new laws, Indonesia can still fulfill what is mandated in the Paris Agreement. Indonesia has ratified this agreement since 2016, so it must immediately take appropriate and concrete steps for reducing carbon dioxide emissions. A carbon tax is one of the most powerful tools to mitigate climate change, so many experts have suggested that Indonesia has to immediately implements a carbon tax  as well. We suggest replacing the term of a carbon tax with carbon levy, to make it more flexible in its collection without having to enact new laws. A carbon tax is a corrective tax on goods that have a negative impact on their use, so there is a similarity between the philosophy of the carbon tax and the philosophy of excise. The weakness of the existing Excise Law is that it is only intended for tangible goods  so that this Law cannot adopt carbon levies on activities that create a carbon footprint. This paper concludes that carbon levies in the form of excise taxes can be used to tax fossil fuels, while for activities that emit carbon dioxide, the levy uses the non-tax state levy mechanism.


2020 ◽  
Vol 2 (2) ◽  
pp. 63-83
Author(s):  
Retty Dwi Handayani

The illicit trade, especially for drug and food, has risen due to shifting in information technology and lifestyle. Various data compiled from the Pangea Operation showed an increase of illicit drugs and food sold online within 2015-2018; meanwhile estimated 50,86% of illegal goods came from consignment/postal service in 2016. The Indonesian FDA Jakarta Regional Office and The Regional Office of DGCE Jakarta implemented cooperation in monitoring the consignment of drugs and food through Pasar Baru Post Office since 2019. From the case study, this research aims to (1) conduct an analysis of regulatory changes that encourage the urgency of innovation in controlling consignments; and (2) perform an innovative analysis on the control of the consignments.  The analysis proposes a qualitative method using field observation and interview with the officers from both institutions. Secondary data is also carried out by analyzing documents, regulations, and reports related to these activities. The tools used are the Business Model Canvas with three stages and analyzed nine elements. The result showed that the business model canvas used in this study creates a mutual understanding or perception among both institutions involved in the activity. The equal perception is an effective strategy before implementing other arrangements.


2020 ◽  
Vol 2 (2) ◽  
pp. 84-104
Author(s):  
Mochamad Rizqi Setiawan Setiawan ◽  
Erza Lasoturia Anansih Mendrofa Mendrofa ◽  
Gede Maha Aditya Pramana Pramana

This paper aims to give a comprehensive account of the border management in Indonesia through the challenges faced by the CIQS (Customs, Immigration, Quarantine, and Security) and offered strategies to curb the challenges. The cross-border activities potentially bring the illegal movement to both the people and the goods. Indonesia, as an archipelagic country, should build border management and border control policies that able to overcome those challenges with the Coordinated Border Management (CBM) strategy. This study uses qualitative methodology with a descriptive analysis through document analysis of government reports, journal articles, or any related documents. This research uses SWOT Analysis by observing the internal and external aspects of border agencies in Indonesia, especially the Directorate General of Immigration (DGI). This paper affirmed that immigration and border control policy in Indonesia should be reassessed and updated to comply with the rapid development of globalization, suit the national interest, and use the CBM approach strategy to secure the border effectively.


2020 ◽  
Vol 2 (2) ◽  
pp. 141-161
Author(s):  
Kukuh Setyo Pambudi ◽  
Erti Fadhilah Putri

This paper aims to provide an insight into the role that Customs can play concerning the possible conflicts in the South China Sea. The South China Sea (SCS) area is one of the places that has recently heated up with many countries fighting over claims. The conflict heats up when the two giant countries, namely China and the United States, take part in the conflict in this region and result in an increasingly heated tension. Indonesia, as one of the countries having interests in the South China Sea, where the Indonesian EEZ region is located, should be vigilant and prepare itself. Therefore, every component of Indonesia's national defence and security forces must be ready to avoid the worst possibility. One of the elements in maintaining sovereignty in the sea area is Customs. So that with the power and authority possessed by Directorate General of Customs and Excise (DGCE), it has the potential to become a reserve power and support Indonesia's maritime security. This paper is a presentation from a literature review process. This paper suggests the potential role of Customs concerning maritime security in the South China Sea region.


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