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All Journal Educoretax Journal of Law, Administration, and Social Science
Muhammad Anshar Syamsuddin
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Efektivitas Penggunaan Customs-Excise Information System And Automation (CEISA) Manifes Outward: Pada Kantor Pelayanan Utama Bea Dan Cukai Tipe A Tanjung Priok Tivara Merliana Putri; Muhammad Anshar Syamsuddin
Journal of Law, Administration, and Social Science Vol 1 No 2 (2021): Desember 2021
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.249 KB) | DOI: 10.54957/jolas.v1i2.115

Abstract

Penelitian ini bertujuan untuk mengukur efektivitas penggunaan Cuctoms-Excise Information System and Automation (CEISA) Manifes Outward dalam rangka proses administrasi Outward manifest di Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok. Sehingga dapat mengidentifkasi kendala dan permasalahan dalam proses bisnis Outward manifest di KPU BC Tipe A Tanjung Priok. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif deskriptif dengan mendeskripsikan data-data yang terkumpul. Hasil penelitian menunjukkan adanya korelasi antar variabel, selain itu semua hipotesis yang dibangun dalam penelitian gagal untuk ditolak.
Analisis Dampak Implementasi De Minimis Value Pada Kantor Pelayanan Utama Bea Dan Cukai Tipe C Soekarno-Hatta Muhammad Anshar Syamsuddin; Fikri Abdillah; Fajar Yulianto
Educoretax Vol 2 No 4 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i4.342

Abstract

Penelitian ini bertujuan untuk melihat seberapa besar dampak dari implementasi kebijakan De Minimis Value pada Kantor Pelayanan Utama Bea dan Cukai Tipe C Soekarno Hatta. Selain itu juga dapat mengidentifikasi permasalahan yang dihadapi dalam implementasi kebijakan tersebut. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang dilakukan adalah dengan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi kebijakan de minimis value yang baru menyebabkan adanya peningkatan jumlah dokumen CN yang harus diperiksa petugas dan adanya beberapa modus yang dilakukan untuk menghindari bea masuk. Sehingga perlu dilakukan peningkatan dari sisi pengawasan dengan memaksimalkan risk engine yang ada.
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.
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.
Co-Authors Aditya Subur Purwana Fajar Yulianto Fikri Abdillah Imam Tri Wahyudi Indri Riesfandiari Mardiansyah Mardiansyah Tivara Merliana Putri