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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.
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Articles 98 Documents
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POTENSI DAN DAMPAK EKONOMI DARI EKSTENSIFIKASI CUKAI BAHAN BAKAR MINYAK Purwanto, Didik; Setyawan, Budhi
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (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.v8i2.2930

Abstract

Fuel oil (BBM) is a non-renewable fuel whose use has caused various negative impacts on the environment and society. As time goes by, fuel reserves in the world are also decreasing due to continuous extraction from nature. The government needs to implement policies that can control fuel consumption in order to reduce the negative impacts caused by fuel use while maintaining oil reserves available in nature. This research aims to analyze the potential and economic impact of implementing excise tax on fuel in Indonesia. Qualitative analysis was conducted by comparing fuel excise implementation in other countries and evaluating criteria for excisable goods. Quantitative analysis utilized potential analysis, excise instrument effectiveness analysis, and economic impact analysis using the Input-Output method across 185 sectors. The findings indicate that fuel exhibits inelastic characteristics, where a 1% increase in fuel prices results in a 0.04% decrease in demand. The implementation of fuel excise has the potential to increase state revenue by 7.84% to 23.51%. The resulting economic impacts include a reduction in final demand for fuel, an increase in fuel prices, and a reduction in pollutant emissions. Apart from that, the implementation of fuel excise also has an impact on increasing gross value added, worker compensation and business surplus.
PERSEPSI MASYARAKAT KOTA DENPASAR ATAS RENCANA KEBIJAKAN EKSTENSIFIKASI CUKAI PADA MINUMAN BERPEMANIS Dewi, Saabina Putri; Karmana, I Wayan; Dwijayanti , Ni Made Ayu
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (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.v8i2.2942

Abstract

The plan to impose an excise tax on sweetened beverages is driven by the negative impacts of excessive sugar consumption, which contributes to health issues such as obesity and diabetes. Other ASEAN countries have already implemented excise taxes on various products, including sweetened beverages, highlighting an untapped potential for Indonesia. This study aims to evaluate the public perception of the proposed policy to extend excise taxation to sweetened beverages, focusing on variables such as attitudes, motives, levels of importance, and expectations. This study analyzes primary data collected through questionnaires distributed to 100 respondents in Denpasar City. The variables were tested using descriptive statistical techniques, classical assumption tests, and hypothesis testing with the help of IBM SPSS Statistics 25 software. The results indicate that individuals with a positive attitude significantly support the proposed excise tax policy, whereas negative motives hinder support. Although the level of importance shows a positive influence, it is not strong enough to be the primary determining factor in supporting this policy. Expectations regarding the benefits and effectiveness of the policy have a positive and significant impact, suggesting that a positive perception of the policy outcomes drives public support. Based on the Theory of Planned Behaviour, attitudes, motives, levels of importance, and expectations directly influence individuals' intentions and behaviors in supporting this policy. Overall, this study suggests that the successful implementation of an excise tax policy on sweetened beverages requires effective communication efforts, addressing negative motives, and enhancing public expectations of the policy's benefits.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PROBABILITY KEPUTUSAN KEBERATAN DI BIDANG KEPABEANAN Purwana, Aditya Subur; Rachman, Mirza Chaidir; Pahlevi , Yonathan Agung; Syamsuddin, Muhammad Anshar
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (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.v8i2.2951

Abstract

Untuk penetapan tarif bea masuk dan bea keluar, barang dikelompokkan berdasarkan sistem klasifikasi barang, yaitu Harmonized System (HS). Negara ASEAN wajib menggunakan ASEAN Harmonized Tariff Nomenclature (AHTN). Prinsip protokol AHTN di antaranya upaya hukum atas keputusan klasifikasi. Tidak semua penetapan Pejabat Bea dan Cukai atas klasifikasi barang diterima oleh importir/eksportir. Sebagai upaya Direktorat Jenderal Bea dan Cukai (DJBC) menekan keputusan keberatan dikabulkan dengan mengetahui variabel-variabel yang memengaruhi keputusan keberatan di bidang kepabeanan. Penelitian bertujuan mengidentifikasi peubah yang berpengaruh terhadap keputusan keberatan di bidang Kepabeanan dan model peluang keputusan keberatannya. Ruang lingkup penelitian yaitu penetapan Pejabat Bea dan Cukai yang menyebabkan kurang bayar bea masuk, bea keluar, pajak dalam rangka impor, dan/atau sanksi administrasi di bidang Kepabeanan yang diajukan Keberatan. Menggunakan metode regresi logistik nominal, dengan data sekunder periode Januari 2021 s.d. Mei 2024 dan data primer dari pejabat Bea dan Cukai serta importir yang melakukan keberatan. Hasil penelitian dengan model klasifikasi 82.6% berarti model sangat baik dalam memprediksi klasifikasi keputusan keberatan di bidang Kepabeanan. Variabel yang memengaruhi keputusan keberatan di bidang kepabeanan yaitu nilai tagihan, kantor penerbit penetapan Pejabat Bea dan Cukai, dan pokok sengketa.
JOB PERFORMANCE PEGAWAI BEA CUKAI: PERAN TRANSFORMATIONAL LEADERSHIP, EMOTIONAL INTELLIGENCE DAN JOB SATISFACTION Saputra , I Putu Evan Diatmika; Muthia, Muthia
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (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.v8i2.2956

Abstract

This research aims to examine the effects of transformational leadership, emotional intelligence and job satisfaction on job performance in public sector organizations. It also determines the role of job satisfaction as a mediator of the relationship between transformational leadership and emotional intelligence on job performance. This research was conducted at the Directorate General of Customs and Excise Indonesia (DGCE). Primary data was obtained through questionnaire with a total of 611 respondents from ASN employees in each of DGCE units starting from the head office, vertical offices and technical implementation units. The research hypothesis was tested using partial least squares structural equation model (PLS-SEM). The results of this research show that transformational leadership and emotional intelligence have a significant influence on job performance and job satisfaction. However, job satisfaction does not have a significant influence or mediating role on job performance in DGCE. Keywords : transformational leadership, emotional intelligence, job satisfaction, job performance, public sector organization.
LESSON LEARNED BERDASARKAN BEST PRACTICE PEMUNGUTAN CUKAI ATAS MINUMAN BERPEMANIS DALAM KEMASAN DI FILIPINA Dipinto, Ryan Nanda Putra; Setyowati, Milla Sepliana
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (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.v8i2.2975

Abstract

The imposition of excise tax on sweetened beverages (SSBs) in the Philippines aims to reduce excessive sugar consumption, which contributes to the increasing cases of obesity and non-communicable diseases such as diabetes. This study analyzes the best practices of implementing the excise tax on SSBs in the Philippines, which can serve as a reference for other countries, including Indonesia, using a qualitative method with literature review. The results show that the success of this policy is influenced by strong government commitment, support from various parties, and the simplicity of implementing the excise tax policy. Furthermore, this policy has been able to encourage changes in consumer behavior and product reformulation by the industry. With good collaboration between the government and food regulators, the excise tax is expected to contribute to the long-term improvement of public health. This study recommends that Indonesia adopt a similar excise tax policy, considering local conditions and inter-agency cooperation to ensure the policy's success.
STRATEGI OPTIMALISASI PENGAWASAN BARANG BAWAAN PENUMPANG: STUDI KASUS PADA KPU BC SOEKARNO-HATTA Muhammad, Fadhal
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (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.v8i2.3067

Abstract

The Directorate General of Customs and Excise (DGCE) undertakes a unique dual role of supervision and facilitation. In supervising passenger goods, the KPU BC Soekarno-Hatta, as the DGCE institution overseeing Indonesia's largest international airport, applies risk management to maximize both functions simultaneously. However, over the past two years, the performance of KPU BC Soekarno-Hatta has received various complaints from the public. Thus, this study aims to analyze the baggage supervision mechanisms implemented by customs officers at KPU BC Soekarno-Hatta and identify strategies to optimize passenger goods supervision to enhance compliance and user satisfaction. A qualitative research method is used to elucidate this phenomenon. A series of interviews with goods examiners at KPU BC Soekarno-Hatta was conducted, followed by content analysis of the interview and documentation results. The analysis revealed that the implementation of risk management in passenger goods supervision at KPU BC Soekarno-Hatta faces several challenges, including the need to enhance the quality of examiner decisions and the low hit rate in supervision efforts. Therefore, KPU BC Soekarno-Hatta needs to optimize passenger profiling and more effectively disseminate information among examiners.
Analisa Model Prediksi Nilai Impor dan Ekspor antara Indonesia dan Mozambique Utomo, Nurul Budi
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (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.v8i2.3157

Abstract

Indonesia engages in bilateral international trade with Mozambique through the Indonesia-Mozambique Preferential Trade Agreement (IM-PTA). Data on import and export values obtained from the Central Statistics Agency (BPS) between January 2019 and July 2024 exhibits fluctuations. To forecast future import and export values, this research employs two data mining models: ARIMA and VAR. The goal is to identify the more accurate model for prediction purposes. The analysis results show that the ARIMA (1,1,0) model provides better predictions of export value with a Mean Absolute Percentage Error (MAPE) of 17.82 percent when compared to the VAR Model with a MAPE of 32.59 percent. However, both ARIMA and VAR models are unable to provide accurate predictions for import values ??because the MAPE results are more than 50 percent.
ANALISIS VISIBILITY EKSTENSIFIKASI CUKAI TERHADAP BEDAH KOSMETIK DI INDONESIA Hilmiyah, Fadilatul; Purwana, Aditya Subur; Nafi’kamala, Nafi’kamala
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 1 (2025): 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.v9i1.3029

Abstract

Abstract The pursuit of an attractive physical appearance, or aesthetic appeal, has increasingly become a significant necessity, particularly among the upper-middle class. This growing trend has prompted individuals to undertake various efforts to meet ideal beauty standards, including the use of beauty products and medical procedures such as cosmetic surgery. However, cosmetic surgical procedures carry inherent risks, with side effects ranging from infections and complications to, in some cases, death. This study aims to assess the visibility and feasibility of imposing an excise tax on cosmetic surgery by conducting a policy test across five dimensions: philosophical, legal, socio-economic, benchmarking, and operational. Employing a qualitative research method with an exploratory-descriptive approach, the study draws on secondary quantitative data from 2020 to 2024 and qualitative data derived from public and private documents. The findings indicate that, based on the five-dimensional policy assessment, cosmetic surgery holds potential as a new excise tax object (Extensification). It is anticipated that the introduction of such a tax could help mitigate illegal cosmetic surgery practices and promote equity and balance in the consumption of cosmetic procedures.     Abstrak Penampilan fisik yang menarik atau good looking (estetika) telah menjadi kebutuhan penting, khususnya bagi masyarakat kelas menengah ke atas. Tren ini kemudian mendorong sebagian masyarakat melakukan berbagai usaha demi memenuhi standar kecantikan ideal, termasuk melalui produk kecantikan hingga prosedur medis seperti bedah kosmetik. Prosedur bedah kosmetik tidak lepas dari risiko, efek samping beragam seperti infeksi, komplikasi, atau bahkan kematian. Penelitian bertujuan menganalisis visibility pengenaan cukai bedah kosmetik dengan menggunakan policy test pada lima aspek yaitu, filosofis, legal, sosial ekonomi, benchmarking, dan operasional. Penelitian menggunakan metode kualitatif dengan pendekatan eksploratif-deskriptif. Menggunakan data sekunder bersifat kuantitatif periode 2020 s.d. 2024, dan bersifat kualitatif yang mencakup public dan private dokumen. Hasil analisis menunjukkan berdasarkan pengujian kebijakan publik yang ditinjau dari lima aspek yaitu, filosofis, legal, sosial ekonomi, benchmarking, dan operasional menunjukkan bahwa terdapat potensi bedah kosmetik sebagai salah satu objek cukai baru (ekstensifikasi). Pengenaan cukai bedah kosmetik diharapkan dapat menjadi solusi dalam mengatasi praktik bedah kosmetik ilegal dan dan mempromosikan keadilan dan keseimbangan dalam mengonsumsi bedah kosmetik.  

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