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All Journal JUPE JITRO (Jurnal Ilmiah dan Teknologi Peternakan Tropis) International Journal of Sustainable Tropical Agricultural Sciences Jurnal Pengabdian Masyarakat Bumi Raflesia Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Bisnis dan Manajemen (JBM) Journal of Innovation Research and Knowledge Aliterasi: Jurnal Pendidikan, Bahasa, dan Sastra Indonesia JAPI: Jurnal Akses Pengabdian Indonesia Prosiding Seminar Nasional Official Statistics Ruhui Rahayu: Jurnal Pengabdian Kepada Masyarakat E-Jurnal Akuntansi JIPHO (Jurnal Ilmiah Peternakan Halu Oleo)
Dian Agustina
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Journal : E-Jurnal Akuntansi

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The Transformation of Import Tax Collection on Consignment Goods through Self-Assessment: An Empirical Study at Soekarno-Hatta International Airport Dian Agustina; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p14

Abstract

The self-assessment system in the importation of consigned goods is a new policy that shifts the responsibility for reporting and calculating duties and customs values from customs authorities to importers. This study aims to evaluate the implementation of the self-assessment system policy for consigned goods imports using the OECD evaluation criteria, which include relevance, coherence, effectiveness, efficiency, impact, and sustainability. A qualitative approach was employed, with data collected through document analysis and in-depth interviews with policymakers, the Directorate General of Customs and Excise (DGCE), logistics service providers, and importers. The findings of this study indicate that the policy meets the dimensions of coherence, impact, and sustainability, as it has improved importer compliance in reporting import duties and was designed collaboratively to enhance the taxation system and protect domestic production. However, the policy falls short in terms of relevance, effectiveness, and efficiency. From the government's perspective, the policy aligns with national priorities and has the potential to enhance effectiveness and efficiency. However, from the perspective of service users, it introduces additional costs and prolongs the dwelling time in the import process. Strengthening user education, improving information systems, and enhancing cross-sectoral coordination are needed to ensure the optimal and sustainable implementation of the policy.
Co-Authors , Nurul Hidayati Akor Sitepu Amiluddin Indi Dita Oki Berliyanti Djumat, Irwan Dyah Setyo Rini Fransiska Herlina Lumeling Happita, Okky Dwi Harapin Hafid H. Herlin Fransiska Ida Ariyani Idhia Sriliana INDRAYANI INDRAYANI Jandi Muhammad Lapedu LM Nazar Safie Muhammad Amrullah Pagala Natsir Sandiah Nur Santy Asminaya Nuraeni Nuraeni Pepi Novianti R. Erna Saniwanti Saniwanti Satiakemala, Silvi Septri Damayanti Surisman Surisman TAKDIR SAILI Ulfasari Rafflesia Yulianti Abbas