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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.
Arjuna Subject : -
Articles 105 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.

Page 11 of 11 | Total Record : 105

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