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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat JURNAL PERSPEKTIF BEA DAN CUKAI Educoretax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Aditya Subur Purwana
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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KENAIKAN DAN PENYEDERHANAAN TARIF CUKAI UNTUK MENURUNKAN PENGELUARAN KONSUMSI ROKOK DAN PREVALENSI PEROKOK REMAJA Muhammad Maulana Makarim; Aditya Subur Purwana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.976 KB) | DOI: 10.25105/jipak.v17i1.9284

Abstract

The prevalence of smokers in Indonesia is one of the highest in the world and is expected to continue to increase. This cannot be separated from the high household expenditures for consuming cigarettes and smoking habits that began in the times of youth. In order to decrease cigarette consumption and smoking habits among adolescents, the government is trying to control the rate by increasing tariffs and simplifying the structure of the tobacco excise tariffs. However, as seen from the data, the expenditures for household consumption in Indonesia for cigarette commodities has been increasing from year to year. Meanwhile, the prevalence of youth smoking did not show a significant decrease. Based on this, the authors conducted a study that aims to determine the effect of increasing tariffs and simplifying the structure of tobacco excise rates on household cigarette consumption expenditure and the prevalence of youth smokers. This study uses random effect model to analyse the panel data for 34 provinces in Indonesia in the period 2015 until 2019. The results reveals that an increase in tariffs and simplification of the tariff structure has a significant and negative effect on household cigarette consumption expenditure, and have a significant and positive effect on the prevalence of adolescent smoking.
Pendampingan Three in One pada UMKM Dafiz untuk Pembukuan Praktis, Aspek Perpajakan, dan Peluang Ekspor Ali Tafriji Biswan; Melvin Rosyadi Putra; Heni Sulastri; Aditya Subur Purwana
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 14, No 2 (2023): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v14i2.13993

Abstract

Usaha mikro, kecil, dan menengah (UMKM) memiliki peran dan kontribusi yang cukup besar dalam perekonomian Indonesia. Jumlah UMKM juga cukup banyak yakni sekitar 64,19 juta skala nasional dan 9.582 di wilayah Tangerang Selatan. Namun demikian, permasalahan UMKM yang tidak dapat dipungkiri adalah pembukuan yang belum tertib dan rapi, pemenuhan aspek perpajakan yang belum tepat, dan peluang pengembangan usaha (e-commerce) yang belum disadari. Tiga permasalahan itu ditemukan saat studi pendahuluan pada UMKM Dafizdi Tangerang Selatan, yang boleh jadi mencerminkan permasalahan bagi UMKM lainnya. Melalui pendekatansecara three in one (pembukuan, perpajakan, dan peluang ekspor), tim mengeksplorasi pendampingannya ke mitra UMKM Dafiz. Tim berhasil merealisasikan pendampingan tiga area tersebut melalui asistensi, simulasi praktik, dan penyusunan modul atau panduan teknis. Pada akhir kegiatan, UMKM Dafiz mengaku puas atas kegiatan pendampingan tersebut, dan berharap dapat diberikan pendampingan serupa ke UMKM lainnya di masa mendatang. 
ANALISIS TIPOLOGI TINDAK PIDANA DI BIDANG KEPABEANAN Aditya Subur Purwana; Hari Kusuma Setia Negara
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 1 (2023)
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

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Abstract

Besarnya nilai perdagangan luar negeri Indonesia yang mencapai total ekspor 854,463.46 juta usd dan total impor 746,481.61  juta usd serta luasnya daerah pengawasan pabean Indonesia berpotensi terjadinya pelanggaran di bidang kepabeanan. Periode 2020 s.d. maret 2022 terjadi pelanggaran di bidang kepabeanan yang bersifat pidana dan dilanjutkan ke tahap penyidikan sebanyak 139 kasus. Penelitian bertujuan menganalisis tipologi tindak pidana di bidang kepabeanan berdasarkan proses penyidikan dan keputusan pengadilan yang telah berkekuatan hukum tetap. Metode yang digunakan yaitu mixed method, menggunakan data periode 2020 s.d. maret 2022. Metode kuantitatif dilakukan dengan analisis statistika deskriptif dan metode kualitatif dengan reseacrh design berupa case study. Berdasarkan tindak pidana di bidang kepabeanan yang masuk tahap penyidikan: Tindak pidana di bidang Kepabeanan banyak terjadi pada Kanwil DJBC Kepri, KPUBC Tipe C Soekarno Hatta, dan KPUBC Tipe B Batam; didominasi oleh pidana pabean impor; Pasal UU kepabeanan yang banyak dilanggar yaitu pasal 102 huruf a, pasal 103 huruf a, pasal 102 huruf f dan pasal 102A huruf a; dan delik banyak terjadi yaitu Penyelundupan Impor Unmanifest, Customs fraud, Penyelundupan Ekspor, Pengeluaran Tanpa Ijin Impor, Penyelundupan Impor Bongkar Tanpa Ijin, Penadahan barang ekspor/impor, dan Penyembunyian Impor Secara Melawan Hukum.
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 Biswan, Ali Tafriji Hari Kusuma Setia Negara Heni Sulastri Mardiansyah Mardiansyah Melvin Rosyadi Putra Muhammad Anshar Syamsuddin Muhammad Maulana Makarim