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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Ilmiah Manajemen Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Educoretax
Riesfandiari, Indri
Politeknik Keuangan Negara STAN, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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A Proposed Framework For Customs' Transition To Circular Economy Imam Tri Wahyudi; Indri Riesfandiari; Muhammad Anshar Syamsuddin
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.577

Abstract

Study on a framework for a customs administration to transitioning to circular economy (CE) is limited. This study aims to propose framework for customs’ transition to circular economy (CE) by modifying high-level framework for green customs with element of policy interventions. The policy intervention is intended to overcome the identified circular economy capabilities gap. By using this modified framework, this study identifies possible policy intervention needed by customs administration to accelerate its transition to CE. The design science research (DSR) approach was followed to develop the framework. Interview were conducted to provide evaluation on the framework; to provide description on current state of circularity in customs business processes; and to provide information needed to identify capabilities gap. This paper suggests several policy interventions, namely: raising the awareness on CE internally and externally; developing roadmap for customs’ transition to CE; enhancing data exchange via national single window; revisiting regulation on bonded recycling zone to attract business. The limitation of policy intervention suggested is regarding its practical implications. Further consultation and discussion with expert on customs and CE is needed to evaluate the feasibility and practicality of the policy interventions proposed.
Strategic partnerships in the implementation of bonded recycling zones to support circular economy in Banten, Indonesia Wahyudi, Imam Tri; Riesfandiari, Indri; Umardani, Agustyan; Nuryanto, Tony; Firman, Firman
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1122

Abstract

The purpose of this study is to explore the strategic partnerships role of Bonded Recycling Zones (KDUB) in facilitating Indonesia's transition to a circular economy and enhancing sustainable development. Utilizing a qualitative research approach, the study employs in-depth interviews with key stakeholders from various government agencies and the recycling industry, alongside a comprehensive analysis of policy documents. The findings reveal significant opportunities within the KDUB framework, yet also highlight critical gaps in inter-agency coordination, particularly in monitoring and evaluation processes, which are vital for aligning recycling practices with national strategic objectives and environmental standards. The research also underscores the positive impact of fiscal incentives on the recycling sector, while identifying the necessity for more efficient licensing procedures and clearer regulatory guidelines. This study offers original insights into the complexities of policy implementation in the context of circular economy initiatives, providing valuable recommendations for enhancing the effectiveness of KDUB policies and fostering stronger governmental collaboration.
The Impact of excise tariff increases on state revenue Nugroho, Ario Seno; Riesfandiari, Indri; Ambarwati, Diah Zahi; Pratama, Chandra
Educoretax Vol 6 No 1 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i1.2021

Abstract

The Indonesian government implemented an excise tariff increase for Beverages Containing Ethyl Alcohol or alcoholic beverages (MMEA) or in 2024 to mitigate the erosion of real revenue value caused by inflation and to control the consumption of excise goods. This study analyses the economic and fiscal impact of this policy, with a specific focus on revenue realisation at the Banten Regional Customs Office of the Directorate General of Customs and Excise (Kanwil DJBC Banten). Utilising a Computable General Equilibrium (CGE) model processed through GEMPACK software and the 2016 Indonesian Input-Output Table, the research simulates the effects of an 11.81% domestic tariff increase and a 9.8% import tariff increase. The simulation results indicate that the tariff hike moderates the growth of the MMEA industry to 3.4%, trailing the national economic growth baseline of 5.2%. However, despite this industrial deceleration, the policy significantly enhances fiscal performance, with national excise revenue projected to rise by 25.31%. At the regional level, Banten Regional Customs Office is projected to realise a total revenue of IDR 3.2 trillion in 2024, representing a net increase of approximately IDR 600 billion across Class A, B, and C alcoholic beverages compared to the previous year. These findings demonstrate that the 2024 tariff adjustment effectively achieves the dual policy objectives of restricting the expansion of controlled goods while simultaneously optimising state revenue collection. The simulation results indicate that the tariff hike moderates the growth of the MMEA industry to 3.4%, trailing the national economic growth baseline of 5.2%. However, despite this industrial deceleration, the policy significantly enhances fiscal performance, with national excise revenue projected to rise by 25.31%. At the regional level, Banten Regional Customs Office is projected to realise a total revenue of IDR 3.2 trillion in 2024, representing a net increase of approximately IDR 600 billion across Class A, B, and C alcoholic beverages compared to the previous year. These findings demonstrate that the 2024 tariff adjustment effectively achieves the dual policy objectives of restricting the expansion of controlled goods while simultaneously optimising state revenue collection.
Co-Authors Ambarwati, Diah Zahi Budhi Setyawan Firman Firman Hadi, Dedi Abdul Imam Tri Wahyudi Imam Tri Wahyudi Muhammad Anshar Syamsuddin Mustofa Husain Nusantara Nugroho, Ario Seno Nuryanto, Tony Praja, Rama Bhaskara Pratama, Chandra Syamsuddin, Muhammad Anshar Ulayya, Dhiya Nida Umardani, Agustyan Ummah Hamidah Wahyudi, Imam Tri