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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Sains Student Research
Franky Damanik
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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SEJARAH PERKEMBANGAN PENGATURAN TINDAK PIDANA KORUPSI DI INDONESIA Franky Damanik; Finish Masa Derita Gea; Rosmalinda Rosmalinda
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 5 (2024): Oktober : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i5.2663

Abstract

Corruption is a problem that until now cannot be resolved and has caused quite large losses to the state. Reality shows that the value of state losses is much greater than the money that has been returned to the state. Corruption can paralyze national development. In society, this corrupt practice can be found in various modus operandi and can be carried out by anyone, from various social and economic strata. Talking about corruption cannot be separated from the long history of the legal system for criminal acts of corruption in Indonesia. The focus of this article will look at developments in handling corruption based on data released by relevant bodies and looking at the history of legal system policies related to the rules of criminal acts of corruption in Indonesia through comparisons from several eras. This writing tries to reveal interesting things related to the history of corruption criminal policies in Indonesia.
PERAN BEA DAN CUKAI DALAM PELAYANAN DAN PENGAWASAN FASILITAS KAWASAN BERIKAT UNTUK PENINGKATAN INVESTASI DI KOTAMADYA MEDAN Franky Damanik; Robert; Ningrum Natasya Sirait
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 3 (2026): June 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i3.6385

Abstract

Medan City Customs and Excise Supervision and Services (KPPBC) in the implementation of Bonded Zone facilities as an instrument for increasing investment and strengthening the competitiveness of national industry. The problem in this study focuses on how the implementation of services and supervision of Bonded Zone facilities by KPPBC Medan City and various legal and administrative challenges faced in supporting increased investment. Although Bonded Zone facilities provide various fiscal incentives and procedural conveniences that are proven to be able to increase exports and attract investment, there are still obstacles in the form of complexity of supervision, lack of synchronization of legal regulations, lack of norms related to inspection and assistance mechanisms, limited supervisory resources, and potential injustice for industries outside the Bonded Zone. The research method used is normative legal research with an approach to legal principles, legal systematics, legal synchronization, and laws and regulations related to Bonded Zones. The results of the study indicate that KPPBC Medan City has carried out its service and supervision role quite effectively through the provision of fiscal facilities, simplification of electronic-based customs procedures, fast licensing services, technical assistance to business actors, and risk management-based supervision. This policy has had a positive impact on company operational efficiency, increased exports, and investment growth in Medan City. However, various challenges remain, including regulatory inconsistencies, legal gaps in certain oversight mechanisms, limited resources, and the need for a more balanced oversight model that balances facilitation and law enforcement functions. Therefore, strengthening regulatory harmonization, improving the quality of assistance, optimizing inter-agency coordination, and developing risk-based oversight are necessary to create legal certainty and a more conducive investment climate.  
Co-Authors Finish Masa Derita Gea NINGRUM NATASYA SIRAIT Robert Rosmalinda Rosmalinda