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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat JURNAL PERSPEKTIF BEA DAN CUKAI Educoretax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Purwana, Aditya Subur
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering Aditya Subur Purwana; Muhammad Anshar Syamsuddin; Mardiansyah Mardiansyah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.606

Abstract

Public-Private Partnership (PPP) is an instrument to strengthen synergy in eradicating money laundering and other economic crimes launched by the government of the Republic of Indonesia, with 3 (three) main priorities to be handled, namely trade-based money laundering (TBML), narcotics, and business email compromise (BEC). The Financial Action Task Force (FATF) defines Trade Based Money Laundering as the process of disguising the proceeds of crime and transferring value through the use of trade transactions in an attempt to legitimize its illegitimate origin. Customs is everything related to the supervision of the traffic of goods entering or leaving the customs area as well as the collection of import and export duties, the supervision of which is carried out by the Directorate General of Customs and Excise (DGCE). In import customs activities, importers are obliged to fulfill customs obligations, one of which is the inward manifest. The research aims to provide an overview of money laundering and violations in the Customs Sector. Using secondary data from 2019 to 2023 and primary data through interviews, to answer the research objectives using qualitative methods based on court decisions. The research results show that the mode of money laundering violations in the customs sector is smuggling of unmanifest imports of cigarettes without excise stamps attached using the ship-to-ship mode. In laundering money from the crime, the perpetrator hides or disguises the proceeds from the crime of selling cigarettes that are not attached with excise stamps by placing the money from cigarette sales in several accounts in the perpetrator's name and in other names as well as in other forms of assets. Research suggestions, violations in the customs sector that have sufficient evidence of a crime, apart from being able to investigate predicate crimes, money laundering investigations can be carried out so that asset recovery can be carried out and optimizing the PPP scheme in cracking down on money laundering.
Dwell time variability at Tanjung Perak Port: A cargo flow analysis based on terminal operators Syamsuddin, Muhammad Anshar; Purwana, Aditya Subur; Majid, Ilham
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1998

Abstract

Ports play a strategic role in supporting the smooth flow of national logistics and trade. Tanjung Perak Port in Surabaya is one of Indonesia's primary harbors. A key performance metric for ports is Dwell Time (DT). This study aims to analyze the variability of Dwell Time at Tanjung Perak Port, adopting a cargo flow approach segmented by terminal operator. Utilizing descriptive quantitative methods and a linear model, the research analyzes secondary data from the National Single Window Institute (LNSW) for the period January 2025 to September 2025. The analytical results indicate that DT variability at Tanjung Perak is significantly influenced by the stages of cargo/container handling at each terminal operator, specifically from stacking to gate-out. For the TPS terminal operator, the distribution of dwell times for the stages of stacking-to-job order, job order-to-gate in, and gate in-to-gate out is right-skewed. Conversely, for the TTL terminal operator, the overall DT and stacking-to-job order distributions are right-skewed, while the job order-to-gate in and gate in-to-gate out times exhibit minimal variability and are relatively uniform. A pronounced right skew indicates a mean value greater than the median, suggesting that while most data points cluster around lower times, significant outliers with extended durations are present. The linear model confirms that these operational stages have a statistically significant influence on overall Dwell Time.
Co-Authors Biswan, Ali Tafriji Diyouva Christa Novith Hari Kusuma Setia Negara Heni Sulastri Ilham Majid Juli Tri Kisworini Mardiansyah Mardiansyah Marsanto Adi Nurcahyo Melvin Rosyadi Putra Muh.Sutartib Muhammad Anshar Syamsuddin Muhammad Maulana Makarim Nurcahyo, Marsanto Adi Pahlevi , Yonathan Agung Pahlevi, Yonathan Agung Rachman, Mirza Chaidir Syamsuddin, Muhammad Anshar