cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
DWIKEN AULIA SUGESTI
Contact Email
dwiken@pknstan.ac.id
Phone
-
Journal Mail Official
jpbc@pknstan.ac.id
Editorial Address
-
Location
Kota tangerang selatan,
Banten
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 98 Documents
 6   7   8   9   10 
PENYELUNDUPAN EKSPOR BIJIH NIKEL DARI DAERAH PABEAN INDONESIA (MODUS OPERANDI DAN STUDI KASUS): (MODUS OPERANDI DAN STUDI KASUS) Akhmad Firdiansyah
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 2 (2023): 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.v7i2.2310

Abstract

Indonesia adalah salah satu negara penghasil bijih nikel terbesar di dunia, namun karena adanya larangan ekspor bijih nikel asalan oleh Pemerintah Indonesia dengan alasan merugikan kepentingan perekonomian nasional, maka terdapat berbagai upaya penyelundupan ekspor baik yang tanpa dokumen maupun yang menggunakan dokumen ekspor untuk mengelabui petugas kepabeanan. Penelitian ini bertujuan untuk melakukan tinjauan akademis terkait evaluasi kegiatan pengawasan dan modus operandi kepabeanan penyelundupan ekspor bijih nikel dari Daerah Pabean Indonesia dengan teknik manajemen risiko. Penelitian ini menggunakan metode kualitatif deskriptif dari studi literatur dan wawancara digabungkan dengan teknik manajemen risiko. Pendekatan dapat mengidentifikasi dan memetakan risiko penyelundupan ekspor bijih nikel asalan dari Indonesia dan membantu kegiatan pengawasan lebih baik.
ANALISIS DAMPAK KERJASAMA INTERNASIONAL INDONESIA AUSTRALIA COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT (IA CEPA) TERHADAP NERACA PERDAGANGAN Nurul Budi Utomo
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 2 (2023): 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.v7i2.2526

Abstract

Neraca perdagangan Indonesia mengalami surplus pada tahun 2020 sampai dengan tahun 2023, dengan salah satu perjanjian kerjasama yang dilakukan oleh Indonesia adalah Indonesia Australia Comprehensive Economic Partnership Agreement (IA CEPA). Penelitian ini mempunyai tujuan untuk mengetahui bagaimana dampak IA CEPA terhadap impor, ekspor dan neraca perdagangan Indonesia. Data yang berasal dari Badan Pusat Statsistik (BPS) dengan periode data Februari 2017 sampai dengan September 2023 merupakan data sekunder yang digunakan pada penelitian ini. Setelah dilakukan uji normalisasi dan uji beda berpasangan atau paired t-test pada data nilai impor, nilai ekspor dan neraca perdagangan didapatkan hasil bahwa tidak cukup bukti untuk menerima H0 karena p-value < 0,05. yang artinya terdapat perbedaan pada nilai impor, nilai ekspor dan neraca perdagangan antara sebelum dan setelah berlakunya IA CEPA. Nilai impor Indonesia dari Australia mengalami kenaikan, begitu juga nilai ekspor Indonesia ke Australia, namun demikian kenaikan nilai impor jauh lebih besar jika dibandingkan dengan kenaikan nilai ekspor yang mengakibatkan defisit neraca perdagangan menjadi lebih besar.
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
PENGARUH INFORMASI BERLEBIHAN TERHADAP KEPUTUSAN PEMBELIAN BARANG IMPOR E-COMMERCE DENGAN FISKAL IMPORT BARRIER SEBAGAI VARIABEL MODERASI: PERSPEKTIF MODEL HEURISTIK-SISTEMATIS Yusuf, Himawan; Wahyudi, Imam Tri
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.v8i2.2800

Abstract

This research aims to examine the influence of excessive information on purchasing decisions for imported goods via e-commerce with the fiscal import barrier variable as a moderating variable. The data analysis method in this research is Structural Equation Modeling using Smart PLS 3.0 software. Sample selection used the purposive sampling method. Based on the results and discussion, the moderating effect of the fiscal import barrier does not have a significant effect on purchasing decisions. This can be influenced by the background of respondents who have middle to upper income levels, so that the burden of paying import duties does not strengthen or weaken respondents' intentions to buy imported goods via e-commerce. The novelty of this research is the use of the fiscal import barrier variable as a moderating variable for purchasing decisions, which is something new.
Analisis Implementasi Electronic-Cutoms Declaration dari Sudut Pandang Pengguna Jasa Wibowo, Shabha Amadea; Irshadi, Ardandy Amrie
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.v8i2.2916

Abstract

This study analyzes public expectations and perceptions of the implementation of the Electronic-Customs Declaration (E-CD) in Indonesia using the eGovQual and Importance Performance Analysis (IPA) approaches. E-CD, gradually implemented since 2022 at various international airports, digitizes the process of declaring passengers' belongings in accordance with Minister of Finance Regulation Number PMK-203/PMK.04/2017. The aim of this research is to identify public sentiment toward E-CD and pinpoint critical areas for improvement to enhance service quality. The research uses a quantitative method, collecting data through questionnaires distributed to 57 respondents who met the study criteria. The results show that the majority of respondents are aware of the obligation to complete the E-CD, with most filling out the form on the day of arrival in Indonesia. IPA analysis reveals that the quick response of customs officers requires special attention, while the reliability and trust in the E-CD service have generally met public expectations. These findings indicate a gap between service expectations and performance, primarily due to non-technological factors such as knowledge and support from officials. Recommendations from this study include improving public communication and refining the E-CD system to support more effective future implementation.

Page 9 of 10 | Total Record : 98

 6   7   8   9   10 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2025): JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 2 (2023): JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 1 (2023) Vol. 6 No. 2 (2022) Vol 4, No 1 (2020) Vol 3, No 2 (2019) Vol 3, No 1: 2019 Vol 2, No 2 Vol 2, No 1 Vol 1, No 1 More Issue