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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 115 Documents
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DESIGNING A BLOCKCHAIN-ENABLED SINGLE WINDOW (BESW) MODEL FOR SECURE AND TRANSPARENT CUSTOMS DATA EXCHANGE KHOLIQ ABDULLAH
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.v9i3.3692

Abstract

This paper proposes a conceptual framework called the Blockchain-Enabled Single Window (BESW) to enhance the security, transparency, and interoperability of customs data exchange, particularly in the Delivery Order (DO) and Surat Penyerahan Petikemas (SP2) process. The model introduces four integrated layers: (1) an Infrastructure Layer using a permissioned blockchain network to connect customs, port, banking, and logistics stakeholders; (2) a Data and Smart Contract Layer for automated document validation and payment verification; (3) an Interoperability Layer harmonized with WCO Data Model 3.11, UN/CEFACT, and ISO 20022; and (4) an Application and Audit Layer offering real-time monitoring and immutable audit logs. BESW aims to complement Indonesia’s National Single Window (INSW) and ASEAN Single Window (ASW) by establishing a distributed trust architecture that enhances efficiency and institutional accountability. The paper concludes by outlining future empirical validation to assess feasibility, governance adaptation, and scalability for ASEAN-wide customs digitalization.
MODERNIZING CUSTOMS FOR CITES ENFORCEMENT: ENHANCING TRANSPARENCY AND CROSS-BORDER COOPERATION IN MALAYSIA: ENHANCING TRANSPARENCY AND CROSS-BORDER COOPERATION IN MALAYSIA MOHD HAIRUL MOHD SALLEH
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.v9i3.3699

Abstract

This review examines the strategic role of the Royal Malaysian Customs Department (RMCD) in enhancing transparency and cross-border cooperation for the enforcement of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). Given Malaysia’s position as a critical transit hub for wildlife trafficking, this study addresses key challenges such as fragmented data systems, weak interagency coordination, and limited species identification capacity. Using a qualitative, narrative-based approach, the review analyzes literature, regional initiatives (e.g., ASEAN-WEN), and customs modernization tools, including ePermits, non-intrusive inspection, and AI-based risk profiling. The results reveal progress in digitization and regional cooperation, yet underscore persistent gaps in real-time data interoperability, legal harmonization, and officer training. Discussion highlights the need for standardized procedures, cross-border intelligence exchange, and policy reform to align enforcement practices with international biodiversity goals. Conclusively, the study proposes a multi-layered strategy—integrating technological innovation, regulatory alignment, and regional capacity building—to enhance CITES enforcement and position RMCD as a regional leader in biodiversity protection.
Integrasi Sistem Pesawat Udara Tanpa Awak dan Akal Imitasi untuk Pengawasan Kepabeanan dan Cukai Edwin Iskandar Dinazar
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.v9i3.3702

Abstract

To enhance surveillance capability in coastal and land border areas, Directorate General of Customs and Excise (DGCE) has recently acquired locally-manufactured Remotely Piloted Aircraft Systems (RPAS). However, factors like the large area-of-interest to cover, limited personnel and assets, and post-flight data analysis hindered the optimization of the RPAS. On the other hand, the Ministry of Finance (MoF) in general has initiated Artificial Intelligence (AI) usage in strategic scenario planning through the establishment of MoF AI Community of Practices (CoP) in early 2025. The early stage of adoption of both technologies within MoF and DGCE present an opportunity for integration and future development. Various journal and industry practices had shown that the integration of AI into RPAS operation—including for surveillance operation—is highly feasible. This research aims to examine how RPAS operation for DGCE surveillance mission could be further enhanced by the integration of AI. This research employs a mixed-method approach, combining internal surveys from RPAS pilots, practical insights from external sources, and literature review on how RPAS and AI integration in surveillance mission. The findings highlight the stages of RPAS operation with possible AI integration—preparation, in-flight, and post-flight data analysis—, technological readiness of AI suitable for each stage, and challenges for the implementation. These results suggest that practical AI integration into existing RPAS could transform underutilized surveillance assets into powerful enforcement tools.
THE INTEGRATION OF ARTIFICIAL INTELLIGENCE IN CUSTOMS RISK MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW Naufal Noumi Adam P; Fahmi Reza Rosyadi; Anggi Prastyono; Iswandi
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.v9i3.3704

Abstract

The rapid evolution of Industry 5.0 has positioned Artificial Intelligence (AI) as a critical enabler for modernizing public sector operations, including customs, yet the supporting literature remains fragmented. To address this, a Systematic Literature Review (SLR) following PRISMA guidelines was conducted to synthesize the current state of knowledge, searching the Scopus database for articles published between 2015 and 2025 initially identified 736 articles, from which a final sample of 20 articles was selected for systematic analysis. The findings revealed that the most applied AI technologies are supervised machine learning and NLP, which offer significant benefits like higher seizure hit-rates, but also face technical challenges such as data quality and concept drift. Curiously, this review identifies that the strategic potential of these technologies is critically undermined by a significant institutional gap: the absence of international standards for data, interoperability, and governance. This study's originality and value, therefore, lie in its contributions at both theoretical and practical levels. Theoretically, it shifts the scholarly focus from purely technical issues to the critical need for a global institutional framework. Practically, it provides a strategic roadmap and a direct call to action for the World Customs Organization (WCO) to lead this standardization initiative, aiming to help customs administrations worldwide advance their journey toward intelligent risk management.
INNOVATING CUSTOMS PRACTICES FOR CROSS-BORDER E-COMMERCE: CAMBODIA’S EXPERIENCE AND WAY FORWARD angkearsoben tan
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.v9i3.3795

Abstract

Cross-border e-commerce has created new momentum for Cambodia’s trade growth, bringing both opportunities and challenges for the General Department of Customs and Excise of Cambodia (GDCE). As the volume of low-value shipments continues to rise, the GDCE has taken progressive steps to modernize its systems and strengthen compliance while supporting trade facilitation. Building on ongoing reforms, including the Strategy for Customs Reform and Modernization and the adoption of electronic data exchange systems, Cambodia is moving toward greater alignment with the WCO Framework of Standards on Cross-Border E-Commerce. These efforts reflect the GDCE’s readiness to apply innovation, data analytics, and partnership-based approaches to ensure efficient, transparent, and secure cross-border trade. Keywords: E-Commerce, Customs, Control, Cambodia, Revenue, WCO, Standards

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