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INDONESIA
JURNAL PERSPEKTIF BEA DAN CUKAI
Published by Politeknik Keuangan Negara STAN
ISSN : 26206757     EISSN : 2614283x     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JPBC invite authors to submit papers (research-based articles) related to all aspects of the activities of Customs and Excise, for example, exports, imports, public accounting, auditing, law, management, logistics, taxation, public policy, economics, administration, information technology and communications for Customs and Excise. The author(s) who willing to submit must use journal template and include the following forms: Ethics statement and Copyright statement.
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Articles 6 Documents
 1 
Search results for , issue "Vol 1, No 1" : 6 Documents clear
THE EFFECTS OF TRADE LIBERALIZATION BETWEEN INDONESIA AND JAPAN: A CASE TO INDONESIAN ECONOMY Nugroho, Ario Seno
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 1, No 1
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.547 KB) | DOI: 10.31092/jpbc.v1i1.115

Abstract

This paper examines the effects of free trade between Indonesia and Japan on agriculture and manufacturing sector, consumer welfare, and the whole economy in Indonesia using a computable general equilibrium model based on 2008 Indonesia Input-Output Table. The general theory related to the effects of free trade says domestic consumers will benefit while disadvantages domestic producers will suffer from the free trade policy. In contrast, this study found that both the domestic consumers and the domestic industries (people who work in industries) benefit from trade liberalization scenario. The consumer welfare and economics utility would also increase. Also, the model estimates the reduction in government revenue, which is caused by decreasing tariff, is lower than the addition in government revenue from non-tariff income. Finally, manufacturing sector seems has the highest benefit from trade liberalization while in the agriculture sector is estimated minor outcome 
PENGEMBANGAN DESAIN KNOWLEDGE MANAGEMENT SYSTEM: STUDI KASUS DIREKTORAT INFORMASI KEPABEANAN DAN CUKAI Febriadi, Herid; Syamsuddin, Muhammad Anshar
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 1, No 1
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.37 KB) | DOI: 10.31092/jpbc.v1i1.117

Abstract

ABSTRAK:      Penelitian ini bertujuan untuk menghasilkan desain model Knowledge Management System (KMS) yang optimal sehingga mendukung kegiatan knowledge management (KM) di DIKC (Direktorat Informasi Kepabeanan dan Cukai) dan menjadi solusi untuk menjaga kualitas pelayanan DIKC meskipun pegawai yang berkompeten dimutasi dan untuk menghindari ketergantungan DIKC kepada pegawai tertentu. Penelitian ini menggunakan metode fernandez untuk menilai faktor kontingensi organisasi, Organizational Culture Assesment Instrument (OCAI) untuk menilai budaya organisasi dan knowledge audit untuk mengidentifikasi pengetahuan organisasi. Hasil dari penelitian ini adalah prioritas proses KM yang akan diterapkan yaitu Combination, Internalization, Direction, Socialization for knowledge sharing, dan Exchange. Dari proses KM ini kemudian didapatkan fitur yang dikembangkan sebagai fitur KMS DIKC yaitu wiki, manajemen dokumen, forum diskusi, FAQ (Frequently Asked Question), dan e-learning.Kata Kunci: manajemen pengetahuan, system manajemen pengetahuan, faktor kontingensi, OCAI, pengetahuan audit ABSTRACT:      This study aims at producing a model design of optimal Knowledge Management System (KMS) so as to support knowledge management (KM) activities in DIKC and solution to maintain DIKC service quality although competent employees are transferred and to avoid dependence on certain employees in DIKC. The study was designed using Fernandez’s method to assess organizational contingency factors, organizational culture assessment instrument (OCAI) to evaluate the organizational culture and knowledge audit to identify organizational knowledge. The result of this research is a KM process priority to be applied, i.e. Combination, Internalization, Direction, Socialization for knowledge sharing, and Exchange. From this KM process, features are obtained to be developed as the KMS DIKC features, specifically wiki, document management, discussion forums, FAQ (Frequently Asked Questions), and e-learning.Keyword: Knowledge management, knowledge management system, contingency factors, OCAI, knowledge audits  
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN LAYANAN AKADEMIK MAHASISWA PRODI DIPLOMA I KEPABEANAN DAN CUKAI Sriyanto, Agus
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 1, No 1
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.033 KB) | DOI: 10.31092/jpbc.v1i1.124

Abstract

ABSTRACT:Improving the quality of education becomes very important nowadays to meet the increasing demands of graduates’ future institutions. This research adopts five dimensions of service quality initiated by Parasuraman, Zeithaml and Berry (servqual) to assess the quality of academic services affecting student satisfaction. Once the determinants are known, they can be used by policy makers to improve student satisfaction levels. After identifying the determinant factors, policy makers can use them to improve the level of satisfaction of students. There are 100 respondents who participated in this research. The data was collected using surveys and analyzed using structural equation modeling with Smart PLS 3.0. The results showed that among five hypotheses tested, all variables have the positive influence, however, there are two latent variables which have significant associations, while the others have not. Responsiveness and empathy have positive and significant impact on the student satisfaction, while tangible, reliability and assurance have a positive impact but not significant. Keywords: customs student satisfaction, service quality, servqual, SEM.ABSTRAK:Meningkatkan kualitas pendidikan menjadi sangat penting dewasa ini untuk memenuhi tuntutan kebutuhan unit pengguna yang semakin meningkat. Penelitian ini mengadopsi lima dimensi kualitas jasa yang digagas oleh Parasuraman, Zeithaml dan Berry (Servqual) untuk menilai kualitas layanan akademik yang mempengaruhi kepuasan mahasiswa. Setelah faktor-faktor penentu dari dimensi servqual dapat diketahui maka faktor-faktor tersebut dapat digunakan oleh pembuat kebijakan untuk meningkatkan tingkat kualitas layanan kepada mahasiswa. Ada 100 responden di pilih secara acak dari total populasi yang berpartisipasi dalam penelitian ini. Data dikumpulkan dengan menggunakan survei online dan dianalisis dengan pemodelan persamaan struktural dengan bantuan software Smart PLS 3.0. Hasil penelitian ini menunjukkan bahwa dari kelima dimensi servqual, semua variabel memiliki pengaruh positif terhadap kepuasan mahasiswa, namun dari lima variabel tersebut hanya dua variabel laten yang mempunyai pengaruh signifikan, sementara tiga variabel yang lain tidak signifikan. Daya tanggap dan empati berpengaruh positif dan signifikan terhadap kepuasan siswa, sedangkan bukti fisik, keandalan dan jaminan memiliki dampak positif namun tidak signifikan.Kata Kunci: kepuasan, Mahasiswa Bea dan Cukai, kualitas layanan, Servqual, SEM                  
ANALISIS DWELLING TIME IMPOR PADA PELABUHAN TANJUNG PRIOK MELALUI PENERAPAN THEORY OF CONSTRAINTS Anita, Sherly Luthfi; Asmadewa, Indra
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 1, No 1
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.232 KB) | DOI: 10.31092/jpbc.v1i1.125

Abstract

AbstractThe objective of this research is to identify dwelling time bottlenecks in green and yellow channel of importation, the bottleneck causes, and how to solve the contraints. Using theory of constraints, this study conducts five-focusing steps to solve the problems. This qualitative research takes Port of Tanjung Priok as the location to observe and invloves three groups of participant consisting of regulatory institution, port operator, and ten importers as the service users. This study concludes that the main bottleneck of dwelling time can be identified in pre-clearance process that is the lengthy time of processing and issuing importation permission of prohibitted and/or restricted goods. Some causes of the bottleneck are identified covering importers’ lack of knowledge about regulation of prohibitted and/or restricted goods, unintegrated permission process with Indonesia National Single Window, and many different technical institutions involved. The proposed solutions for the constraints faced in the port are single submission and Indonesia Single Risk Management. These solutions are considered to have ability to shorten current dwelling time.     Kata kunci: dwelling time, theory of constraints, bottleneck, Indonesia National Single Window, prohibitted and/or restricted goods AbstrakPenelitian ini bertujuan untuk mengetahui apa yang menjadi penghambat (bottleneck) dalam dwelling time impor jalur kuning dan jalur hijau, mengapa bottleneck terjadi, dan bagaimana mengatasi bottleneck tersebut. Dengan menggunakan theory of constraints, penilitian ini melakukan lima langkah fokus (five-focusing steps) untuk mencari solusi atas kendala yang ditemukan. Penelitian kualitatif ini mengambil tempat di Pelabuhan Tanjung Priok dengan melibatkan tiga pihak yaitu regulator, operator pelabuhan dan sepuluh pengguna jasa. Penilitian ini menyimpulkan bahwa kendala utama yang ditemukan dalam dwelling time adalah pada tahap pre-clearance yaitu lamanya waktu pemrosesan dan penerbitan izin impor barang larangan dan/atau pembatasan. Sejumlah penyebab atas kendala yang dapat diidentifikasi mencakup ketidaktahuan importir tentang ketentuan lartas, proses perizinan yang belum terintegrasi dengan Indonesia National Single Window, dan proses perizinan yang melibatkan banyak instansi teknis. Usulan solusi atas kendala tersebut yaitu single submission dan Indonesia Single Risk Management memiliki kemampuan untuk mengatasi kendala dwelling time saat ini.  Kata kunci: dwelling time, teori kendala, penghambat, Indonesia National Single Window, barang larangan dan/atau pembatasan 
AN ASSESSMENT OF TOBACCO EXCISE ADMINISTRATION PRACTICES IN INDONESIA Nauly, Yudhi Dharma
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 1, No 1
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.881 KB) | DOI: 10.31092/jpbc.v1i1.118

Abstract

The global economic slowdown has unquestionably brought down the performance of the Indonesian economy. This, in turn, presented an extraordinary challenge to the Directorate General of Customs and Excise (DGCE) in collecting excise revenues. In the last few decades, tobacco has contributed the largest part of excise revenue. Accordingly, it is inevitable for the DGCE to implement best practices in administrating tobacco excise to optimize revenue collection, while at the same time, enhance public health. Conveniently, The World Health Organization (WHO) provides a series of extensive best practices in that particular field. This study assessed tobacco excise administration practices performed by the DGCE against best practices set by the WHO. This study revealed that, in general, the DGCE has performed well in several practices. However, there are some WHO’s best practices which are unsuitable to be implemented in Indonesia. Unique fiscal, economic, political and social circumstances in Indonesia need to be taken into account in determining and establishing tobacco excise tax policy. 
EVALUASI KEBIJAKAN PEMERIKSAAN FISIK BARANG PADA DIREKTORAT JENDERAL BEA DAN CUKAI Firdiansyah, Akhmad; Nugroho, Ario Seno
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 1, No 1
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.176 KB) | DOI: 10.31092/jpbc.v1i1.121

Abstract

ABSTRACT: Customs clearance activities carried out by the Directorate General of Customs and Excise (DJBC) is closely related to the competitiveness of national economy indicators specifically ease of doing business, logistics performance index and dwelling time. Physical Examination of goods (bahandle) is a performance indicator of DJBC. Physical Examination was performed by the customs because of the number error and type of goods (red channel) or an error of the customs value and/or classification/tariff as well as random examination (green channel and priority channel). This research aims to analyze the effectiveness of the physical examination performed by DJBC. This research exploits descriptive qualitative analysis method using secondary data import (PIB) during 2015-2016. The results of the study showed that the error found (hitrate) was 5.9% meaning among 2.165.243 PIB checked, 127.775 documents were false. This proves that the physical examination conducted by DJBC is not efficient. Risk management is required through the evaluation of the determination of the variables in the physical examination not only because of the number and type of error, but also the customs value and/or classification/tariffs. Improved physical examination can result in the potential for efficient results and implement good governance.Keywords: physical examination, red line, efficientABSTRAK:Kegiatan pemeriksaan pabean (customs clearance) yang dilaksanakan oleh Direktorat Jenderal Bea dan Cukai (DJBC) berkaitan erat dengan daya saing perekonomian nasional dalam hal kemudahan melakukan bisnis, indeks performa logistik dan dwelling time. Pemeriksaan fisik barang (bahandle) merupakan indikator kinerja DJBC. Pemeriksaan fisik dilakukan terhadap pemberitahuan pabean karena kesalahan jumlah dan jenis barang (jalur merah) maupun kesalahan karena nilai pabean dan/atau klasifikasi/tarif serta pemeriksaan secara acak (jalur hijau dan jalur prioritas). Penelitian ini bertujuan menganalisa efektivitas kegiatan pemeriksaan fisik (bahandle) yang dilakukan oleh DJBC. Penelitian ini menggunakan metode analisa kualitatif deskriptif dengan menggunakan data sekunder importasi Pemberitahuan Impor Barang nasional (PIB) pada kurun waktu 2015-2016. Hasil penelitian menunjukkan bahwa besarnya kesalahan yang ditemukan (hitrate) adalah 5,9% yaitu artinya bahwa terhadap 2.165.243 PIB yang diperiksa, terdapat 127.775 dokumen yang salah. Hal ini membuktikan bahwa pemeriksaan fisik yang dilakukan oleh DJBC belum efisien. Diperlukan penataan manajemen yang baik melalui evaluasi penentuan variabel dalam pemeriksaan fisik dengan manajemen risiko yang obyektif dan terukur, bukan hanya karena kesalahan jumlah dan jenis saja, melainkan juga kesalahan karena nilai pabean dan/atau klasifikasi/tarif. Perbaikan tata kelola pemeriksaan fisik dapat memberikan potensi hasil yang efisien dan dapat mewujudkan pemerintahan yang baik (good governance).Kata Kunci: pemeriksaan fisik, jalur merah, efisien 

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