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EFISIENSI BIAYA LOGISTIK DENGAN FASILITAS KEPABEANAN PUSAT LOGISTIK BERIKAT: IMPIAN ATAU KENYATAAN? Nurkhamid, Muh; Rahayu, Soeprat Teguh
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 4, No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.475 KB) | DOI: 10.31092/jpbc.v4i1.763

Abstract

ABSTRACT: Research with this qualitative method aims to prove the impact of providing the Customs Center for Bonded Logistics Centers (PLB) to the domestic industry in the form of logistics cost-efficient. Research instruments in the form of interviews with 13 PLB entrepreneurs who have the theme of support for different sectors, government agencies (DJBC), the Indonesian Logistics Association, practitioners in logistics, the Indonesian Textile Association, and the Association of Indonesian Bonded Logistics Centers. The study concludes that PLB has increased the efficiency of the logistics costs of the domestic industry in the form of a decrease in dwelling time for each PLB entrepreneur who is the object of research; accelerating the fulfillment of raw materials for local industries; Cost Recovery efficiency for the Mining Industry; time and cost efficiency of the licensing process in customs procedures; and efficiency of production costs for the domestic manufacturing industry with a just in the time inventory system. In general, PLB has also triggered an increase in the economy, especially in the Indonesian textile industry sector. For the PLB to run more optimally, the government must complete certainty of the aspects of taxation, certificate of origin, and the government's support for the sustainability of the downstream textile industry, which is feared to be out of business due to the policy of bringing in semi-finished raw materials through PLB.Keywords: Customs Facilities, Bonded Logistics Center, logistics costs, dwelling time, textile industry.    ABSTRAK: Penelitian dengan metode kualitatif ini bertujuan membuktikan dampak pemberian Fasilitas Kepabeanan Pusat Logistik Berikat (PLB) terhadap industri dalam negeri berupa efisiensi biaya logistik. Instrumen penelitian berupa wawancara terhadap 13 pengusaha PLB yang memiliki tema dukungan terhadap industri yang berbeda-beda, instansi pemerintah (DJBC), Asosiasi Logistik Indonesia, praktisi di bidang logistik, Asosiasi Pertekstilan Indonesia, dan Perhimpunan Pusat Logistik Berikat Indonesia. Penelitian menyimpulkan bahwa PLB telah meningkatkan efisiensi biaya logistik industri dalam negeri berupa: penurunan dwelling time pada masing-masing pengusaha PLB yang menjadi obyek penelitian; percepatan pemenuhan bahan baku bagi industri dalam negeri; efisiensi Cost Recovery untuk Industri Pertambangan; efisiensi waktu dan biaya atas proses perizinan pada prosedur kepabeanan; dan efisiensi biaya produksi bagi industri manufaktur dalam negeri dengan sistem just in time inventory. Secara umum, PLB juga telah memicu peningkatan perekonomian khususnya pada sektor industri tekstil Indonesia. Agar PLB berjalan semakin optimal maka pemerintah harus menyelesaikan kepastian aspek perpajakan, certificate of origin, serta keberpihakan pemerintah terhadap keberlangsungan industri tekstil sektor hilir yang dikhawatirkan akan gulung tikar akibat kebijakan mendatangkan bahan baku setengah jadi melalui PLB. Kata Kunci: Fasilitas Kepabeanan, Pusat Logistik Berikat, biaya logistik, dwelling time, industri tekstil.
Pengaruh tarif bea masuk, profil importir, frekuensi impor, fasilitas kepabeanan, dan nilai pabean pada tax evasion di bidang kepabeanan Sumadi, Tia Rizkya Dilbar; Nurkhamid, Muh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2376

Abstract

Currently, the Directorate General of Customs and Excise (DGCE) is facing challenges in balancing the service and supervisory functions through Post-Clearance Audit (PCA). Through quantitative studies, this research aims to analyze the effect of the criteria for determining the object of the audit: customs duty tariff, importer profile, import frequency, customs facilities and customs value on tax evasion in the customs sector. This study uses secondary data obtained from internal data of DGCE with a sample of 400 companies selected. This research uses multiple regression analysis method with the results showed that the variable import frequency, customs facilities, and customs value individually had a positive and significant effect on tax evasion on customs, while the variable import duty rates and importer profile individually had no significant effect. Simultaneously, the variable customs duty tariff, importer profile, import frequency, customs facilities and customs value have a positive and significant effect on tax evasion in the customs sector. This research is expected to be an input reference for the Directorate Audit of Customs and Excise of DGCE in an effort to improve customs audit performance by focusing on audits on companies that have large tax evasion potential.
Trade Agreements and Indonesia’s Export Intensity across Partner Countries: Perjanjian Perdagangan dan Intensitas Ekspor Indonesia pada Berbagai Mitra Dagang Nurkhamid, Muh; Kusumawati, Rahayu
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1841

Abstract

Background: Trade agreements play an increasingly central role in shaping Indonesia’s export participation within a global environment marked by structural disparities and non-tariff constraints. Specific background: Although Indonesia has entered numerous trade agreements, the degree to which these agreements correspond with higher export intensity varies substantially across partner countries. Knowledge gap: Prior studies predominantly examine export values or volumes, while limited research assesses export intensity using a structural indicator that captures the depth of bilateral trade preferences. Aim: This study analyzes Indonesia’s export intensity across partner countries with and without trade agreements using the Trade Intensity Index for the period 2010–2023. Results: Feasible Generalized Least Squares estimation shows that trade agreements are consistently associated with higher export intensity, whereas domestic and partner economic size correspond with lower relative intensity. Non-tariff barriers remain the strongest limiting factor, while tariffs and real bilateral exchange rates do not show statistical relevance. Economic distance aligns with higher export intensity, reflecting complementarities with high-demand economies. Novelty: The study integrates structural, macroeconomic, and policy-related variables within an intensity-based framework rather than focusing solely on export levels. Implications: Findings highlight the importance of reducing non-tariff constraints and strengthening firm capability so that trade agreements can support deeper export engagement across partner countries. Highlights: Export intensity is generally higher among Indonesia’s partner countries with formal trade agreements. Non-tariff barriers remain the strongest factor limiting Indonesia’s export intensity across partners. Economic distance aligns with stronger export intensity due to structural complementarities with larger economies. Keywords Free Trade Agreement, Trade Intensity Index, Non-Tariff Barriers, Panel Data, Gravity Model