Garuda - Garba Rujukan Digital

Implementation of the National Logistic Ecosystem Program in Increasing the Performance of the National Logistics System, Improving the Investment Climate, and Increasing the Competitiveness of the National Economy Arimbhi, Pebriana; Agustina, Dwi; Rahmi, Notika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2673

Indonesia is one of the countries with the largest logistics costs in ASEAN. In this regard, the government needs to take strategic steps. One of them is the issuance of Presidential Instruction Number 5 of 2020 which is then used as the legal basis for the establishment of a national logistics ecosystem digital platform or National Logistic Ecosystem (NLE). This policy is the responsibility of the General Directorate of Customs and Excise under the supervision of the Indonesian Ministry of Finance. The objective of this research was to analyze the implementation of the NLE program in terms of increasing the performance of the national logistics system, improving the investment climate, and increasing the competitiveness of the national economy in Indonesia. The research method used was qualitative with a descriptive approach. The results of this study indicated that of the six dimensions that were used as benchmarks, four dimensions had worked well. Only two dimensions were not going well. They were the dimension of implementersâ€™ attitude and the dimension of communication. This was due to ongoing planning and policies that still needed to be disseminated more widely. By having the NLE platform, it would certainly increase the performance of the National logistics system, improve the investment climate, and increase the competitiveness of the National economy in Indonesia.

Analysis Of The Effectiveness Of Collection Of Value-Added Tax On Trade Through Electronic Systems In Efforts To Optimize Tax Revenue In The Covid-19 Pandemi at The Directorate General of Taxes Harjo, Dwikora; Abdullah, Sya’Adan; Arimbhi, Pebriana
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.27

The Covid-19 pandemic has changed the way people carry out their daily activities; almost all activities are carried out online, leading to the increasingly rapid use of digital media, especially in the Trading through Electronic System (Perdagangan Melalui Sistem Elekronik / PMSE) sector. The Indonesian government sees great potential from the development of the digital economy. This is related to the government's efforts to provide equal treatment to conventional business actors and digital business actors. Therefore, the government enforces a policy of collecting Value Added Tax on Trading through the Electronic System. This study was conducted to determine and analyze the effectiveness of the collection of Value Added Tax on Trading through the Electronic System, along with the obstacles that arise and the efforts made to overcome them. In this study, the author uses a descriptive approach with data collection techniques in the form of literature review and field research. The results show that based on the target accuracy indicator, this policy has not run well because the actors of Trading through the Electronic System who have been appointed by the Directorate General of Taxes to deposit and report Value Added Tax on the use of taxable goods do not do so. In addition, there are providers of taxable services in PMSE from outside the Customs Area through who have not deposited the results of their collection. The problem lies in the supervision and lack of data owned by the Directorate General of Taxes. However, the Directorate General of Taxes has made a series of efforts to overcome obstacles in collecting Value Added Tax on Trading through Electronic Systems.

Analisis Implementasi Kebijakan atas Penanganan Perkara di Bidang Kepabeanan pada Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok Widagdo Atmaja, Muhammad Ardy Febriant; Arimbhi, Pebriana
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 7 No. 2: Desember 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v7i2.4178

The Major Customs and Excise Servicing Office Type A Tanjung Priok is the largest customs service and supervision office in the organizational structure of the Directorate General of Customs and Excise. The volume of import and export activities through The Major Customs and Excise Servicing Office Type A Tanjung Priok reaches around 70% of all Indonesia's import and export activities. The high intensity of import and export activities must be accompanied by high compliance from service users, considering that currently customs notifications are carried out with a self-assessment system. Often, customs service users make mistakes in notifying customs notices and in fulfilling customs-related provisions that result in violations in the customs sector. Theses violation require the handling of cases in the customs sector which is currently regulated in the Regulation of the Director General of Customs and Excise No. 53/BC/2010. This study aims to determine the implementation of case handling policies in the customs sector at The Major Customs and Excise Servicing Office Type A Tanjung Priok . The research method used is a descriptive qualitative method with a Van Meter and Van Horn policy implementation model approach. Data was collected through interviews and secondary data documentation at The Major Customs and Excise Servicing Office Type A Tanjung Priok . The results show that almost all policy aspects have been met. The aspect of the policy that has not been fully fulfilled is the characteristic aspect of the implementing organization. Therefore, in the future The Major Customs and Excise Servicing Office Type A Tanjung Priok should be able to maximize the handling of cases by minimizing the obstacles that occur using appropriate solutions. The author suggests that The Major Customs and Excise Servicing Office Type A Tanjung Priok optimize resources and strengthen regulations to support case handling activities in the customs sector. ABSTRAK : KPU Bea dan Cukai Tipe A Tanjung Priok menjadi kantor pelayanan dan pengawasan pabean terbesar dalam struktur organisasi Direktorat Jenderal Bea dan Cukai. Volume kegiatan impor dan ekspor melalui KPU Bea dan Cukai Tipe A Tanjung Priok mencapai sekitar 70% dari seluruh kegiatan impor dan ekspor Indonesia. Tingginya intensitas kegiatan impor dan ekspor yang melalui KPU Bea dan Cukai Tipe A Tanjung Priok harus diiringi dengan tingginya kepatuhan dari pengguna jasa, mengingat saat ini pemberitahuan pabean dilakukan dengan sistem self assessment. Seringkali pengguna jasa kepabeanan melakukan kesalahan dalam memberitahukan pemberitahuan pabean dan dalam memenuhi ketentuan-ketentuan terkait kepabeanan yang mengakibatkan terjadinya pelanggaran di bidang kepabeanan. Atas pelanggaran tersebut diperlukan penanganan perkara di bidang kepabeanan yang saat ini diatur dengan Peraturan Direktur Jenderal Bea dan Cukai No.53/BC/2010. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan penanganan perkara di bidang kepabeanan pada Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan pendekatan model implementasi kebijakan Van Meter dan Van Horn. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi data sekunder dari Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok. Hasil penelitian menunjukkan bahwa hampir semua aspek kebijakan telah terpenuhi. Terdapat aspek kebijakan yang belum sepenuhnya terpenuhi yaitu aspek karakteristik organisasi pelaksana. Oleh karena itu kedepannya KPU Bea dan Cukai Tipe A Tanjung Priok dapat memaksimalkan implementasi kebijakan penanganan perkara dengan cara meminimalisasi kendala-kendala yang terjadi menggunakan solusi-solusi yang tepat. Penulis memberikan saran kepada KPU Bea dan Cukai Tipe A Tanjung Priok agar mengoptimalkan sumber daya dan menguatkan peraturan untuk menunjang kegiatan penanganan perkara di bidang kepabeanan.

Implementasi Kebijakan Program Ekosistem Logistik Nasional di Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok Hidayat, Muhammad Fakhrelza; Arimbhi, Pebriana
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 7 No. 1: Juni 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v7i1.3807

Mahalnya biaya logistik di Indonesia dan masih susahnya untuk memulai dan menjalankan bisnis di Indonesia menjadi pertimbangan besar bagi investor untuk memulai investasi di suatu bidang usaha di negara-negara tetangga dibandingkan dengan Indonesia. Pada tanggal 16 Juni 2020 Presiden Joko Widodo menerbitkan Instruksi Presiden Republik Indonesia nomor 5 Tahun 2020 tentang Penataan Ekosistem Logistik Nasional (National Logistic Ekosystem/NLE) yang untuk meningkatkan kinerja logistik nasional, memperbaiki iklim investasi, dan meningkatkan daya saing perekonomian nasional. Penelitian memperhatikan aspek-aspek program yang direncanakan dan regulasi baru untuk mendukung program Ekosistem Logistik Nasional dengan penerapan di lapangan terutama di Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok. Penelitian ini berfokus kepada sejauh mana implementasi kebijakan tersebut di Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok, mempelajari kendala yang dihadapi, dan mempelajari solusi-solusi yang memungkinkan. Penulis melakukan penelitian terhadap implementasi kebijakan Ekosistem Logistik Nasional dengan mengacu kepada dimensi-dimensi yang diutarakan oleh Van Meter dan Van Horn. Hasil penelitian yang dilakukan penulis menemukan beberapa kendala terkait dengan implementasi kebijakan tersebut, dan juga menemukan solusi-solusi yang disarankan oleh para narasumber-narasumber yang menjalankan kebijakan tersebut.

Implementation of the Customs Digital Transformation Policy Using the Ceisa 4.0 System to Improve Customs and Excise Services Rahmi, Notika; Arimbhi, Pebriana; Dartono
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1648

The Directorate General of Customs and Excise is evolving the information technology system. Since the introduction of the Customs Fast Release System (CFRS), the CEISA 4.0 application has been used. The CEISA 4.0 application continues to be developed to improve customs and excise services. This means that internal and external policymakers must continue adapting to changes in existing applications. This makes us research to analyse the implementation, obstacles, and efforts involved in implementing the CEISA 4.0 system. The research method used is qualitative analytical descriptive with data collection techniques of observation, interviews and documentation. Interviews were conducted with 20 informants: Customs, Platform Providers and Service Users. The research results show that the implementation of CEISA 4.0 is still under development and is not fully running perfectly because there are still business processes that are not/have not been touched by the CEISA 4.0 program. In some cases, bugs are still encountered and/or system stability has not been properly maintained. However, it has been running efficiently where customs and excise obligations are fulfilled paperless; it can be done anytime and anywhere. The HR capabilities of DJBC and service users still require training in operating CEISA 4.0 because several tools are not yet familiar regarding the standards, policy targets and characteristics of the implementing organisation, namely that the implementation of the rules has gone well using a clear legal basis and rules.

IMPLEMENTASI KEBIJAKAN ASAS ULTIMUM REMEDIUM DALAM PENANGANAN TINDAK PIDANA DI BIDANG CUKAI PADA DIREKTORAT JENDERAL BEA DAN CUKAI Yudhistira, Andreas Danar; Arimbhi, Pebriana
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4807

The implementation of the ultimum remedium principle on criminal acts in the field of excise at the DGCE emphasizes the reduction of potential state losses due to unscrupulous excise violators with the mechanism of imposing administrative sanctions in the form of fines. ultimum remedium is the concept of applying criminal law handling as the last resort in the problem handling process. This study aims to determine and analyze how the implementation of the ultimum remedium principle in handling excise crimes along with the obstacles and solutions to the implementation of the policy. The research methodology used is a qualitative method involving data collection techniques such as interviews, observations, and document studies to explore the experiences and perceptions of implementers and stakeholders. The results of this study showed that the policy implementation carried out by the Directorate General of Customs and Excise has not been maximized in the dimensions of communication, resources and bureaucratic structure, because there are still obstacles in its implementation. However, despite the obstacles found, this policy has an impact on the return of state revenue rights for violations in the excise sector through the mechanism of administrative sanctions (fines) excise.

Analisis Manajemen Strategi Kebijakan Pembaharuan Core Tax Administration System (CTAS) dalam Upaya Penguatan Reformasi Administrasi Perpajakan di Indonesia Rahmi, Notika; Arimbhi, Pebriana; Hidayat, Vigo Satrio
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 6 No. 2: Desember 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v6i2.3480

Tax reform is a refinement/improvement of tax administration performance carried out by the Directorate General of Taxes. One of the things that is part of tax reform is the Reform of the Core Tax Administration System (PSIAP) or Core Tax Administration System (CTAS). Currently, the DJP core system still has limitations in the form of not covering all business processes, so it is necessary to update the information technology system. This research was conducted with the aim of analyzing the strategic management of CTAS renewal policies in an effort to strengthen tax administration reform in Indonesia. The research method used is a qualitative approach and data collection techniques in the form of observation, interviews and documentation. The research results show that the strategy implementation stages have been prepared optimally but there are still things that need to be improved and perfected. Support is also available from several important aspects such as funding, leadership, organizational structure, human resources and information technology. The results of the SWOT analysis show that there are strengths in the legal basis, weaknesses in socialization, opportunities in the service process and inspections in the field and threats to the possibility of system hacking. There are inhibiting entities such as digital infrastructure that are prone to disputes and incentives in the form of preparations that are carried out according to plan. CTAS implementation will begin in 2024 and is expected to achieve the expected goals, namely ease of tax administration and strengthening of the administrative integration system.

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