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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 115 Documents
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ANALISA STATISTIK DESKRIPTIF PENYERAPAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU (DBH CHT) OLEH PEMERINTAH DAERAH PADA TAHUN ANGGARAN 2021 – 2023 Amodha, Javas Hasthoka; Purnomo
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.v9i1.3226

Abstract

The Tobacco Excise Sharing Fund (DBH CHT) constitutes a portion of the financial allocations transferred from the central government to local governments, which are determined based on a specific percentage of state revenue derived from excise taxes generated within their respective regions. The establishment of DBH CHT is mandated by the prevailing Excise Law. The deployment of DBH CHT has been meticulously regulated to facilitate various programs across several domains, including the health sector, community welfare sector, law enforcement sector, and additional activities. Enhancing the efficacy of DBH CHT utilization is imperative to meticulously monitor the budget absorption associated with DBH CHT. This study endeavors to ascertain the effectiveness of DBH CHT absorption by Local Government entities. The research methodology employed is descriptive statistics coupled with a quantitative approach. The data utilized comprises secondary data reflecting the realization of DBH CHT utilization by Local Governments throughout Indonesia during the period from 2021 to 2023. The findings indicated that budget absorption falls within the moderately effective category, specifically within the range of 70% to 90%. Regarding the deployment of DBH CHT in the law enforcement sector, it has not been utilized to its full potential, as evidenced by a budget absorption rate of merely 50% in 2021. Conversely, for activities in other sectors, such as the health sector, the community welfare sector, and various other activities, the absorption rates are relatively effective, falling within the range of 70% to 90%.
STRATEGI PENINGKATAN EFEKTIVITAS PUSAT LOGISTIK BERIKAT MELALUI PENDEKATAN SWOT Regina Astarini Soedarsono; Pradilla, Farchani Assih; ‘Aini, Kharisma Nurul; Ashari, Maulidya Yupika; Putra, I Dewa Gede Surya Uthama
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.v9i1.3269

Abstract

The Bonded Logistics Center (PLB) has been a strategic government policy since 2016 aimed at reducing logistics costs and accelerating dwelling time. Although it has shown positive impacts—such as improved delivery efficiency and reduced logistics expenses—Indonesia still faces significant national logistics challenges. The country’s logistics cost ratio stands at 23.5% of GDP, far higher than that of Malaysia and Singapore. Additionally, Indonesia's Logistics Performance Index (LPI) dropped from 46th in 2018 to 63rd out of 139 countries in 2023. This study aims to identify internal and external factors affecting PLB performance and to formulate efficiency enhancement strategies using SWOT analysis. The method employed is qualitative bibliometric analysis, focusing on regulations, infrastructure, facilities, and operational aspects of PLB. The results indicate that while PLB contributes to national logistics efficiency, further optimization is necessary. Recommended strategies include the utilization of AI and Big Data technologies, development of Cold Chain and Halal Logistics services, integration of the CEISA 4.0 system, and streamlining of cross-sector regulations. All proposed strategies align with the Strategic Plan of the Directorate General of Customs and Excise (DJBC) 2020–2024, which targets the strengthening of a digital-based logistics system and the positioning of PLB as a competitive regional distribution hub.
EVALUASI DAMPAK FASILITAS KAWASAN BERIKAT MENGGUNAKAN COST-BENEFIT ANALYSIS Nurcahyo, Marsanto Adi; Utomo, Rachmad; Murwani, Sri; Aritonang , Yoke Ruminson; Iriansyah, Nur Firman
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.v9i1.3289

Abstract

This study analyzes the effectiveness of bonded zone facility incentives in generating economic benefits for the country compared to the fiscal costs incurred. Using the Cost-Benefit Analysis method and the Net Present Value (NPV) approach, this research is conducted as a case study on three companies receiving bonded zone facilities, namely PT. A, PT. B, and PT. C. The results show that PT. A have a Benefit-Cost Ratio of 0.238, indicating that the economic benefits generated are still lower than the fiscal costs provided. In contrast, PT. B and PT. C has a Benefit-Cost Ratio of 2.235 and 1.575, demonstrating that this company provides greater economic benefits than the costs incurred by the government. These findings have implications for optimal tax policy, suggesting that fiscal incentives should be more selectively allocated based on long-term economic potential. Therefore, this study recommends periodic evaluations of bonded zone policies to ensure the effectiveness of fiscal incentives, enhance transparency in facility utilization, and design a stricter supervision mechanism. For future research, it is recommended to conduct an analysis of all companies receiving bonded zone facilities to obtain a more comprehensive understanding of the impact of this policy on the national economy.
EXAMINING TAX RECEIVABLES MANAGEMENT PRACTICES IN THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE Ambarwati, Ria Dewi; Andriana, Nina; Aprilia, Rachma; Hartopo, Wing; Iswandy, Iis
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.v9i1.3302

Abstract

From the results of the BPK audit of the Ministry of Finance's Financial Report for 2021 to 2023, there are still repeated findings related to the administration of tax receivables at the Directorate General of Customs and Excise. This study examined the practice of tax receivables administration at DJBC. This study is a qualitative study with a descriptive approach. The type of data used is primary data through questionnaires and FGD implementation, and secondary data. The analysis tool in this study uses a rating scale analysis to measure, compare, and evaluate the related tax receivables administration practices. Based on the results and discussion, of all stages of tax receivables administration at the Directorate General of Customs and Excise assessed by respondents, the one that received the highest rating was at the receivables reporting stage, with a rating of 94.83% of the criteria scale or 4.74 (likert scale 5). Meanwhile, the lowest rating of tax receivables administration at the Directorate General of Customs and Excise is at the stage of receivables transfer, with a rating of 88.92% of the criteria scale or 4.45 (likert scale 5). DJBC can use the practical implications of this finding in implementing priority strategies in solving problems in DJBC tax receivables administration.
ANALISIS KLASIFIKASI BARANG EKSPOR PRODUK SAMPINGAN DAN LIMBAH PABRIK MINYAK SAWIT Muh.Sutartib; Purwana, Aditya Subur
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.v9i1.3306

Abstract

Palm oil processing factories that produce Crude Palm Oil (CPO) and its derivatives also generate by-products. Although these by-products are categorized as waste, they still possess potential nutritional value and added economic value that can be optimized. One notable by-product is liquid waste known as Palm Oil Mill Effluent (POME). CPO and several of its derivatives are export commodities subject to Export Duty (Bea Keluar/BK) and/or levies imposed by the Public Service Agency of the Palm Oil Plantation Fund Management Agency (BPDPKS), referred to as Export Levy (Pungutan Ekspor/PE). The classification of CPO by-products may lead to disagreements between the Directorate General of Customs and Excise (DGCE) and exporters, which can escalate into formal objections to DGCE decisions or appeals to the Tax Court. This research aims to analyze the product classification of CPO-derived by-products that have undergone specific treatments and to evaluate the BK and PE tariffs applied to both on-grade and off-grade CPO. A qualitative research method is employed, supported by secondary quantitative data from 2021 to 2024, including BK and PE tariff data, as well as records of objections and appeals. Qualitative data are gathered from literature reviews and case studies of CPO exports. The analysis reveals that the Harmonized System (HS) classification stated in regulations issued by the Ministry of Industry, BPDPKS levy provisions, and BK regulations do not fully comply with HS classification principles. In some cases, the classification of CPO by-products in BPDPKS regulations is inconsistent with those in BK regulations. Moreover, the current ad valorem PE tariffs fail to ensure fairness, as both high-quality and low-quality CPO are subject to the same levy despite considerable differences in international market prices.
SAFEGUARD ON YARN AS A TRADE REMEDY: CASE OF INDONESIA Dinis Dwi Shinta Ramadhani; Yulifar Amin Gultom; Asqolani
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 2 (2025): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As one of the major contributors of the GDP, textile industry in Indonesia contributes significantly to the economy. Import surge of yarn, the upstream product of textile industry, from 2016 to 2019 endangered the local industry and pushed government to impose safeguard in 2019-2022, which was then extended to 2026. This research aims to analyze whether safeguard is the most suitable policy to address the issue. Prior researches are mostly focused on import volume and product competitiveness. However, since one of the grand goals of safeguard is to create a space for industries to do structural adjustments, it is crucial to also evaluate industry performance. This research will evaluate those two aspects while also evaluating industry performance. Time series analysis with Error Correction Model is utilized to conduct the research. This research finds that safeguard decreases import volume in the long-run, but not in the short-run; decreases product competitiveness both in the long-run and the short-run; and increases industry performance in the long run, but not in the short run. Although it does not increase global product competitiveness, safeguard is still proven suitable as a trade remedy since it succeeds to smooth out import surge and increase industry performance, signaling for recovery from the injury. However, the industry still has to put extra effort to enhance its product competitiveness to compete in the global market. Besides, government incentive will give further support to form a resilient industry. Keywords: safeguard, yarn, import surge, industry competitiveness, revealed comparative advantage.
From Centralized Exchanges to Decentralized Exchanges: Limitations of Regulation of the Minister of Finance Number 50 of 2025 and the Redesign of Protocol-Based Crypto Asset Taxation Muchamad Irham Fathoni; Akbar Saputra
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v1i1.3684

Abstract

This study analyzes the effectiveness and limitations of the Minister of Finance Regulation (PMK) Number 50 of 2025 in the taxation of crypto assets amid the shift from centralized exchanges to decentralized exchanges. Employing a qualitative approach with a policy study design, data were collected through a literature review of domestic regulations, international guidelines, and academic publications. The theoretical framework encompasses critical realism, deterrence theory, legal and institutional theory, and behavioral economics. The main findings indicate that PMK Number 50 of 2025 is administratively effective in centralized exchanges, as it relies on the designation of tax collectors, user identification through Know Your Customer (KYC) procedures, and a withholding-at-source mechanism. However, the regulation is incompatible with the characteristics of decentralized exchanges, which are permissionless, noncustodial, pseudonymous, and cross-jurisdictional. Consequently, this creates an illusion of compliance, tax gaps, and horizontal inequity between participants in centralized and decentralized exchanges. Policy implications include the need to shift from entity-based collection toward compliance by design at the protocol level, expanding tax capture at on-ramp and off-ramp gateways, utilizing on-chain analytics and blockchain forensics, and adopting cross-border information exchange standards such as the Crypto-Asset Reporting Framework and the Travel Rule. Concrete recommendations involve developing a regulatory sandbox for regulated decentralized finance, integrating tax-reporting oracles into smart contracts, and strengthening the institutional capacity of the Directorate General of Taxes through a center of excellence for digital taxation.
Pemetaan Inovasi Teknologi Global dalam Pengendalian Trade-Based Money Laundering: Implikasi dan Kesiapan Indonesia Sessa Tiara Maretaniandini; Arvian Taniar Effendi; Ilham Febri Budiman
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i3.3686

Abstract

Trade-Based Money Laundering (TBML) is one of the most difficult forms of cross-border money laundering to detect, as it operates through complex international trade mechanisms. This practice has the potential to erode state revenues, undermine economic stability, and threaten the integrity of the global financial system. Amidst these dynamics, the utilization of technology has become key to strengthening TBML prevention efforts. This study aims to map the adoption of technology in global TBML mitigation practices and to assess Indonesia's readiness for its implementation. The research methodology combines a Systematic Literature Review (SLR) following PRISMA guidelines with semi-structured interviews conducted with key stakeholders from the Directorate General of Customs and Excise (DGCE) and academia. The findings indicate that technologies such as Artificial Intelligence, Machine Learning, Blockchain, and Big Data Analytics play a significant role in enhancing detection accuracy, reporting efficiency, and cross-border trade transparency. However, the effective implementation of these technologies is heavily dependent on regulatory readiness, data quality, and human resource competencies. In Indonesia, despite a strong legal foundation and digital initiatives like CEISA 4.0, challenges persist in inter-agency integration and the refinement of technical regulations, such as the supervision of the Automatic Identification System (AIS). This study offers novelty by integrating a global literature mapping with an interview-based national readiness assessment, thereby providing a comprehensive perspective on the future direction for strengthening digital governance and technology adoption readiness within Indonesia's anti-TBML framework.
DETEKSI POLA SKRAP PLASTIK DALAM DATA PERDAGANGAN GLOBAL MUHAMMAD SUKRI BIN RAMLI
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i3.3689

Abstract

Cheap, contaminated plastic scraps are often mislabelled under high-value HS codes, skewing global trade data and weakening agreements like the Basel Convention. We detect this fraud by identifying an “inverse price -volume signature” a pattern where reported volumes climb as unit prices fall. Our transparent machine-learning pipeline analyses UN Comtrade HS?39 data (2020-2024), engineers both basic and advanced price -volume measures, groups products with K-Means clustering, and applies a Random Forest model that flags high-risk segments with 93.75 % accuracy (0.89 precision, 0.92 recall). Explainable AI shows that price drops, volatile pricing, and rising volumes drive these alerts. Testing on firm-level records (2019-2025) confirms that global red flags especially for HS 390210 translate into actionable watchlists. This scalable framework equips regulators with a risk-based inspection tool under policies like Malaysia’s 2025 HS 39.15 Certificate of Approval and offers data-driven support for the international Plastics Treaty.
Studi Kasus: Pengaruh Sertifikasi Authorized Economic Operator terhadap Kinerja Ekspor Pulp dan Kertas Indonesia Irfan Ikhsanul; Dewi
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i3.3691

Abstract

This study aims to analyze the effect of the AEO program on the export performance of companies in Indonesia using the Difference-in-Differences method on panel data for the 2019–2023 period. The results of the analysis show that participation in the AEO program significantly increases the export value of companies, with a coefficient of 10.81 at a 1% significance level. In addition, regional inflation was found to have a negative impact on exports. These findings confirm the effectiveness of the AEO program in promoting international trade, particularly in the pulp and paper sector. However, this program has not optimally reached MSMEs. Therefore, expanding the scope of AEO and strengthening support for MSMEs are the main recommendations of this study.

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