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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.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI" : 6 Documents clear
PENERAPAN GREEN TRADE STRATEGY DALAM MENDUKUNG KEPABEANAN HIJAU DI INDONESIA Firmansyah, Amrie; Kurniawan, Indra
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i1.2620

Abstract

Global climate change and its impact on the movement of people and goods pose new challenges to Indonesia's national security and economy. Based on data from 91 observation stations from the Meteorology, Climatology, and Geophysics Agency (BMKG), the normal air temperature for the period 1991–2020 in Indonesia is 26.8 °C, with an average air temperature in 2022 of 27.0 °C. In Indonesia and the world as a whole, 2016 was the hottest year with a temperature anomaly of 27.4 °C. Indonesia is recorded as contributing 259.1 million metric tons of CO2 in 2021 and is projected to increase by 29.13% to 334.6 million metric tons of CO2 in 2030. As a response to climate change, the idea of green customs has emerged. The aim is to increase customs capacity, monitor and facilitate legal trade, and prevent illegal trade in environmentally sensitive commodities with Multilateral Environmental Agreements. Various countries in the world are required to realize Green Customs. This study aims to determine the implementation of Green Customs in various countries and recommend policies to support the implementation of Green Customs in Indonesia. The method used in this research is a systematic literature review. The results of the study show that the World Customs Organization focuses on implementing green customs through cooperation between parties; United States Customs releases a green trade strategy; countries in Africa make use of AcFTA; and ASEAN member countries need to harmonize non-tariff measures. Policies that can be considered include providing green trade incentives, strengthening environmental law enforcement, accelerating green innovation, increasing climate resilience and resource efficiency, maximizing the use of free trade agreements for green products, maximizing export financing institutions for green industries, and harmonizing non-tariff measures
A STUDY OF DWELLING TIME AT TANJUNG PERAK HARBOR SURABAYA INDONESIA Dharmakarja, I Gede Made Artha; Wardana, Dzulham Faruq Rifqi
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i1.2631

Abstract

The research aims to determine the factors that influence dwelling time at Indonesian ports so that the government can make policies for releasing imported goods at ports more quickly and efficiently. This study uses secondary data obtained from KPPBC TMP Tanjung Perak quantitative data in the form of monthly pre-clearance, customs clearance, post-clearance, and dwelling time processing times from January 2020 to December 2022. Statistical analysis using the linear regression method uses the application SPSS. Based on the results of the analysis of the factors that influence dwelling time, it is concluded that the pre-clearance, customs clearance, and post-clearance processes simultaneously have an influence on dwelling time at the port of Tanjung Perak. Meanwhile, partially, the pre-clearance and post-clearance processes have a positive and significant effect on dwelling time, while the customs clearance process does not affect dwelling time. Currently, the customs clearance process is faster due to new policies and improved facilities. This research only discusses the management of imported goods, so other research using export variables is needed to increase the accuracy and efficiency of government trade policies.
ANALISIS KOMPARASI PROSEDUR KEPABEANAN BARANG PENUMPANG DI NEGARA INDONESIA, TIONGKOK, INDIA DAN JEPANG Nurcahyo, Marsanto Adi; Muslim, Hafizh Adam
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i1.2646

Abstract

The passenger goods service activities conducted by customs authorities play a significant role in economic growth, the smooth flow of passengers, and international relations among countries. This research aims to elucidate the mechanism of passenger goods import customs procedures in Indonesia, China, Japan, and India. Furthermore, it seeks to discern the disparities in passenger goods import procedures among these countries. The research methodology employed is descriptive qualitative. Data collection methods include literature review and questionnaire dissemination. The findings reveal both similarities and differences in passenger goods import service procedures. The commonality across respondent countries lies in providing customs duty exemption facilities up to a certain value, specific goods carrying facilities, and procedural protocols. Discrepancies in customs procedures arise in the magnitude and quantity of facilities provided for specific goods carriage. Consequently, this research recommends that governments periodically evaluate and adjust the provision of facilities for passenger goods. Additionally, governments can collaborate with relevant countries to harmonize customs procedures.
ANALISIS KEMAJUAN PENYELENGGARAAN KAWASAN EKONOMI KHUSUS GALANG BATANG: ANALISIS KEMAJUAN PENYELENGGARAAN KAWASAN EKONOMI KHUSUS GALANG BATANG Setyawan, Budhi; Prihatiningrum, Novie
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i1.2652

Abstract

In order to actualize the vision of National Development as stated in Law no. 17 of 2007 on the Long-Term National Development Plan of 2005-2025, one of the strategies of the Government of Indonesia is through the development of Special Economic Zones. The development of Special Economic Zones must be supported by advanced infrastructure and supporting utilities to accelerate the economy in the SEZ area. In addition, the development of SEZs also requires the provision of incentives needed to invest in SEZs. This study aims to describe the development of infrastructure, the utilization of fiscal incentives and the challenges faced in the development of the Galang Batang Special Economic Zone. This research occupies qualitative approach. The data was collected through literature review and in-depth interview. The result of research shows that infrastructure development in Galang Batang SEZ can be said to be running optimally with consistent and progressive development progress. In addition, various incentives and services provided by the government are able to attract Foreign Direct Investment which is reflected in the investment commitments that have been received by the Galang Batang SEZ. In its implementation, there are still several challenges in the development of the Galang Batang SEZ, both from internal government and external factors. Keywords : fiscal incentives; special economic zones; infrastructure
Menilik Urgensi Recordation Oleh Pemegang Hak Kekayaan Intelektual Dalam Sistem Perlindungan Kepabeanan Khairani, Carel; Utama, Meria; Idris, Akhmad; Irsan, Irsan; Nugraha, Adrian; Nurliyantika, Rizka
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i1.2662

Abstract

This research explores the urgency of Recordation by intellectual property rights (IPR) holders in the context of customs protection systems. Recordation, as the process of documenting intellectual property rights, plays a crucial role in enforcing IPR protection within the customs environment. The study aims to analyze the effectiveness of Recordation in enhancing IPR protection, identify barriers faced by IPR holders in the Recordation process, and explore its impact on law enforcement and international trade. The research methodology includes policy analysis, case studies, and interviews with relevant stakeholders. The findings of this study are expected to provide in-depth insights into the role of Recordation in optimizing customs protection systems to support IPR holders. The implications of the findings can serve as a foundation for policy enhancements and practices in promoting the effective use of Recordation as a tool to safeguard intellectual property rights on a global scale. Keywords : Recordation, Property Rights, Customs.
PROBABILITY PUTUSAN SENGKETA BANDING DI BIDANG KEPABEANAN Purwana, Aditya Subur; Rachman, Mirza Chaidir; Pahlevi, Yonathan Agung; Syamsuddin, Muhammad Anshar
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i1.2798

Abstract

Customs services are self-assessment in nature, but as supervisory authority DGCE carries out official assessments in the form of determining Customs and Excise Officials. Which can be grouped into 2 (two) main categories, namely (i) determination of Customs and Excise Officials which causes underpayment and/or administrative sanctions, and (ii) determination of Customs and Excise Officials regarding provisions on prohibited and/or Restricted goods or on the determination of State Controlled Goods. Legal objections and/or appeals can be made to the customs excise determination. The aim of the research is to measure the probability of legal action decisions in the customs sector, using descriptive statistics and logistic regression. The data used is secondary from 2021 to 2021. May 2024. The research results show that the probability of an appeal decision in the DGCE category winning is greater than that of DGCE losing, while the probability of an appeal decision for DGCE winning and DGCE losing is almost the same. Keywords : Appeals, Objections, Customs, Legal Remedies

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