Excise Officer Research Articles

Providing TikTok platform to educate public regarding customs

Lack of understanding of regulations related to customs and excise services has resulted in rampant fraud on behalf of the Customs and Excise office and the blocking of imported mobile phones due to unregistered or illegal International Mobile Equipment Identity (IMEI). Community service activities (PKM) aim to educate the public about various rules and IMEI registration of electronic devices as imported goods, including the terms and conditions that the public must meet through the creation and use of the TikTok platform. The method used is AIDA so that the media and content produced are clear, concise, creative, and interesting so that it is easy for the public to understand. The TikTok platform was created and developed as an effective medium for educating the public through disseminating information that can increase awareness and knowledge of the wider community. This approach illustrates the various common fraud modes and how to identify them. There is also content about the Bandung Customs Office call center and office-tour services for official transparency and professionalism in handling various public complaints. The number of followers who support this and like that has increased significantly from time to time. Information using the TikTok platform related to official customs and excise service issues has significantly reduced the number of frauds by irresponsible individuals, and cases of IMEI blocking.

A Practical Approach to Enhance Data Quality Management in Government: Case Study of Indonesian Customs and Excise Office

Background: The exponential data growth emphasises the importance of efficient information flow in organisations, especially in the financial sector. Data quality significantly influences decision-making, necessitating reliable Data Quality Management (DQM) frameworks. Previous studies propose DQM to maintain data quality through regulation, technology, measurement, evaluation, and improvement. Researchers highlight high-quality data benefits in private organisations but note the lack of improvement in data utilisation in public organisations. In Indonesia, data accuracy and quality are crucial for financial policies, with frequent reports of data inaccuracies in the Directorate General of Customs and Excise (DJBC), demanding standardised DQM practices. However, However, prior studies have yet to provide comprehensive and practical solutions to improve DQM practices. This study therefore aims to measure the DQM maturity, provide recommendations based on best practices, and formulate a practical strategy for improvements along with indicators tailored to the organisation, a topic that previous research has not explored. Methods: This study falls under a mixed method approach (a quantitative study followed by a qualitative study) and employs a three-stage methodology. The authors conduct maturity assessment using Loshin model through an assisted enumeration from 5 key stakeholders followed by recommendations based on the Data Management Body of Knowledge (DMBOK) and strategy formulation from internal documents and interview. Results: The data analysis yielded a DQM maturity score of 3.10, indicating a "defined to managed" level of maturity. Among eight components, only one receives a Managed level, two components are in the Defined level and the rest belongs to a Repeatable level. This study also proposes three strategies to bolster DQM by targeting 49 weak points, which will be progressively and sequentially implemented over a three-year period, using twelve possible solutions. Conclusion: The study highlights the importance of efficient data flow, particularly in the financial sector, and suggests DQM for maintaining data quality. DJBC's import DQM level is assessed using Loshin's measurements, revealing areas for improvement through key DMBOK activities. Recommendations include data governance, strategic planning, and sequential DQM implementation. The study concludes by formulating a practical approach to be applied in a three-year span with ten indicators to measure success. Keywords: Data Quality Management, Data Quality Maturity Model, Data Quality Strategy, Loshin, DMBOK

Pengaruh Sikap Kerja Dan Gaya Kepemimpinan Terhadap Kinerja Pegawai Pada Kantor Bea Dan Cukai Belawan

This research aims to analyze the influence of work attitudes and leadership styles on employee performance at the Belawan Customs and Excise Office. A positive work attitude and effective leadership style are considered key factors in improving employee performance in an office environment. The research method uses a quantitative approach by distributing questionnaires to employees at the Belawan Customs and Excise Office. Data analysis was carried out using descriptive statistical techniques and regression to measure the relationship between work attitude variables, leadership style and employee performance. The research results show that a positive work attitude has a significant influence on employee performance. Apart from that, an effective leadership style also has a positive contribution to employee performance at the Belawan Customs and Excise Office. These findings provide further understanding about the importance of creating a Leadership Style that supports positive work attitudes and implementing an effective leadership style to increase employee productivity and quality of performance. The recommendations of this research include the need to develop training programs to increase positive work attitudes and promote supportive leadership styles in the Belawan Customs and Excise Office Leadership Style. In addition, further research can be conducted to explore additional factors that may influence employee performance

Juridical Analysis of Settlement of Criminal Excise Cases Using The Principles of Restorative Justice

The enforcement of criminal law in the Excise Law traditionally focuses on penalties. Still, since Law Number 7 of 2021, PPNS Customs and Excise investigators at the Cikarang Customs and Excise Office can now apply the principle of restorative justice in resolving criminal excise cases. This research, conducted through normative legal methods with a case approach, aims to clarify the concept and mechanism of implementing restorative justice in resolving excise criminal cases at the Cikarang Customs and Excise Office. Results from September 2023 reveal that the office has successfully implemented restorative justice 106 times, leading to asset recovery of Rp. 2,434,494,100. The benefits include a decrease in excise violations, with only a 1.9% recidivism rate. In conclusion, restorative justice has been effective, prioritising beneficial justice efforts and increasing state revenue while deterring repeat excise criminal acts.

Green SME Business Model in Bangka Belitung: A Value Chain Analysis Approach

The objective of this research is to conduct a framework and business model study for Green SMEs by (1) identifying the definition, criteria, and indicators of Green SMEs based on the conditions in Bangka Belitung through a literature review and (2) developing and analyzing the Green SME business model by mapping Green SMEs under the supervision of the Customs and Excise Office of Type Madya Pabean C Pangkalpinang. The research methodology employed in this study is qualitative descriptive analysis, incorporating a literature review, presentation of field findings through tabulated data and descriptive information, and arguments based on previous research exploration. Subsequently, a Value Chain Analysis was conducted to map each primary activity and support the activity process. The results of the Green mapping indicate the following: there are ten respondents at the eco-traditional stage of Green SMEs, six respondents at the eco-adapters stage, three respondents at the eco-entrepreneur stage, and two respondents at the eco-innovators stage. Based on the existing Green practices in the Bangka Belitung Islands Province, critical points in Green practices were identified according to ideal Green indicators.

ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): JOB ROLE CHARACTERISTIC AND ORGANIZATIONAL CULTURE WITH IMPROVING EMPLOYEE JOB SATISFACTION

The aims of study were to examine and analyze the effect of job characteristics and culture on satisfaction and OCB in Jakarta Customs and Excise Office Employees. The research was conducted by the Jakarta Customs and Excise Office. The research population were 1,403 employees at the Jakarta Customs and Excise Office. The number of samples were 294 employees. The data analysis method used validity, reliability, normality tests, linearity tests, classical assumption tests and path analysis. The results showed that job characteristics did not significantly affect the OCB of the Jakarta Customs and Excise Office employees. Organizational culture had a positive effect on OCB of Jakarta Customs and Excise Office employees. Job characteristics have no significant effect on job satisfaction of Jakarta Customs and Excise Office employees. Organizational culture has a positive effect on job satisfaction of Jakarta Customs and Excise Office employees. Employee job satisfaction had a positive effect on the formation of OCB behavior of the Jakarta Customs and Excise Office employees.

The Digital Socialization Effectiveness of “Destroy The Illegal Cigarettes” at Customs and Excise Office in Surakarta

The Digital Socialization Effectiveness of “Destroy The Illegal Cigarettes” at Customs and Excise Office in Surakarta

Implementasi Reformasi Birokrasi, Kepemimpinan Transformasional, Pelatihan Dan Kompetensi Pegawai Terhadap Kinerja Pelayanan Di KPPBC Tipe Madya Bea Cukai Kediri

The purpose of this study was to determine the factors that influence service performance at KPPBC Type Madya Excise Kediri, measured by the variables of Bureaucratic Reform Implementation, Transformational Leadership, Training and Employee Competence on Service Performance.
 Data collection was carried out through distributing questionnaires to employees of the Kediri Excise Office of Intermediate Type KPPBC, either directly or indirectly. The sample used was 84 respondents. Data analysis in this study used multiple regression analysis with the help of SPSS version 20. The results of this analysis indicate that the variables, Transformational Leadership, Training and Competence of Employees have a positive and significant effect on Service Performance at KPPBC Intermediate Types of Excise, Kediri, Implementation of Bureaucratic Reform has no positive and significant effect on Service Performance at KPPBC Type Madya Excise Kediri.

Implementation of Marketing Strategies through Institutional Approach to Increasing Awareness of the Business Community to Conduct Independent Export Activities


 The purpose of this study is to identify and describe the implementation of marketing strategies through institutional approaches in increasing awareness of the business world to carry out independent export activities at the Customs and Excise Office of Tasikmalaya, to find out the obstacles and efforts to overcome them. The method used is descriptive qualitative. The results of the study concluded that Tasikmalaya Customs and Excise implemented a marketing strategy through an institutional approach to increasing the awareness of the business community to carry out independent export activities, in three parts of activities, namely hearings, socialization, and teamwork. The obstacles faced are concerns about differences in vision in dealing with MSMEs, unavailability of data on MSME exporters or MSMEs that have export potential, lack of understanding of export regulations or rules, difficulties in finding forms of cooperation, closed MSME behavior, limited budget managed by the local government to deal with MSMEs. Efforts have been made to align the vision, encourage local governments to clean up MSME exporter data, conduct specific discussions, share roles, and take a persuasive approach.

Effect of motivation and supervision on employee work discipline during the implementation of work from home at the medium customs and excise office type A Pasuruan

This study aims to determine the effect of motivation and supervision on employee work discipline during the implementation of work from home at The Medium Customs and Excise Office Type A Pasuruan. The total population is 125 employees, and all of them are used as samples. This research uses multiple linear regression analysis methods. The study results show that motivation and supervision positively and significantly affect work discipline, where supervision is more dominant than motivation. Motivation needs to be improved by maintaining work and rest time according to employee capacity (work-life balance). Meanwhile, supervision will obtain optimal results if the work evaluation is carried out fairly and proportionally.

Prosedur Pengawasan Lalu Lintas Barang Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean C Langsa

This study aims to determine the Procedure for Supervision of the Traffic of Goods at the Customs and Excise Supervision and Service Office of Type C Langsa Customs and to find out the obstacles in supervising the Traffic of Goods in the Langsa City Region, East Aceh Regency and Tamiang Regency by the Customs Supervision and Service Office. And Customs Intermediate Excise C Langsa. Data collection techniques used are observation, interviews, literature study and documentation. The data collected was processed and analyzed descriptively qualitatively. The research informants in this study consisted of 4 employees from the Customs and Excise Office of Middle Type Customs C Langsa and 2 people from the community. From the results of the study, it was concluded that: First, the Office of Supervision and Service of Customs and Excise Intermediate Customs Type C Langsa has carried out the procedures for controlling goods in accordance with the provisions of Customs and Excise in the Langsa City area to the maximum. However, the implementation has not been optimal because there are still factors that hinder the implementation of the supervision. Second, the size of the customs area under the authority of the KPPBC TMP C Langsa supervision area is not proportional to the number of employees or apparatus owned by KPPBC TMP C Langsa. With a total of 45 employees and officers, they have not been able to reach the specified supervision.

The Evidence Of Seal Breaking Or Safety Sign In Crime Of Customs

The purpose of this study is to find out the proof of damage to seals or security signs in customs crimes at Gorontalo customs and excise office and to find out what factors influence the proof of damage to seals in customs crimes at Gorontalo customs and excise office. Implementation This research is doctrinal legal research, namely research that provides systematic exposure to regulations governing certain legal categories, analyzes the relationship between regulations, explains areas that experience obstacles, and predicts future developments. The forms of proof of the crime of destroying the seal or security sign in the customs sector can be carried out by importers, exporters, law enforcement officers, entrepreneurs managing customs services, by legal entities, and individuals. Customs crimes can cause losses to the state, so prevention and law enforcement efforts, especially the application of criminal sanctions, are a means that can prevent and eradicate customs crimes. To prevent the occurrence of other forms of criminal acts in the customs sector, especially the destruction of security seals/signs, it is necessary to coordinate and cooperate between government agencies and law enforcement officers as well as the community to carry out supervision in the form of monitoring all customs activities and evaluating and reporting and taking action if there are activities. which violates Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs. For the Government to establish a special prison or detention center for perpetrators of the crime of breaking the security seal in Gorontalo province at the Customs and Excise Office of Gorontalo, to facilitate the investigation process. And without the participation of the community, law enforcement will not be achieved optimally, public awareness to obey the law is very much needed and increases the role model for the community itself

Pengaruh Motivasi Dan Kompetensi Terhadap Kinerja Pegawai Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Tanjung Emas

This research is motivated by the performance achievements of the employees of the Tanjung Emas Middle Type Customs and Excise Office of Supervision and Service Office which have not been achieved. The purpose of this study was to analyze the influence of Motivation (X1) and Competence (X2) on Employee Performance (Y) in the Customs and Excise Supervision and Service Office of the Middle Type of Customs Tanjung Emas.
 Descriptive analysis in this study uses the index number method. Determining the number of samples was calculated based on the slovin formula and obtained a sample of 71 employees from a total population of 248 employees. The sampling method uses simple random sampling technique.
 The results of the analysis show that motivation has no significant positive effect on employee performance. This is indicated by the calculated t value which is smaller than t table, namely 0.481 <1.667 (df = 68), with a significance value of 0.632 which is greater than α = 0.05. Motivation (β1) is positive at 0.042 which means that there is no effect of motivation on performance (not significant).
 The results of the analysis show that competence has a significant positive effect on employee performance. This is indicated by the calculated t value that is greater than t table, namely 8.028 > 1.667 (df = 68), with a significance value of 0.000 which is smaller than α = 0.05. Competence (β2) has a positive sign of 0.705 which means that the higher the competency, the higher the employee's performance (significant).

PERANAN BEA DAN CUKAI DALAM PENANGGULANGAN TINDAK PIDANA PENYELUNDUPAN BARANG BERDASARKAN UNDANG-UNDANG NOMOR 17 TAHUN 2006 TENTANG KEPABEANAN

The main purpose of this research is (1) to know the obstacles gained by Baubau Customs and Excise Office in the efforts to eradicate the criminal acts of smuggling goods.; (2) Knowing any form of criminal offence against smuggling of goods by the City Customs and Excise Office Baubau. This research method by setting the research site in, Baubau Customs office court. Data collection techniques are conducted by survey study and interview (interview) at Customs office and police Agency. Data analysis methods are performed quantitatively with the data collection stage, clarifying, linking with existing theories and problems, and then drawing conclusions to determine the outcome. It is then described in a descriptive that explains, outlines, and describes according to the problems closely related to the study.
 Based on the results of the analysis, it can be concluded that: (1) The obstacles gained in the Baubau Customs office in response to the criminal offence of goods smuggling are the breadth of surveillance area KPPBC TMP C Kendari consisting of several islands; Almost along the coastline of each area in southeast Sulawesi there are many ports so that the spoils goods through the sea-lanes can enter from anywhere; Limited number of Customs and excise officers to supervise all scattered ports; Lack of understanding of support from local communities in conducting the eradication of trafficking in southeast Sulawesi; And the lack of intensity of coordination with other law enforcement agencies in securing smuggling crimes.; (2) Strategic role carried out by Baubau customs in response to the smuggling criminal act begins from the intelligence step of the management of information based on the database and/or other information indicating the risk indicators of customs and excise violations. The action is to give administrative sanctions to the demands of fines and confinement. Investigation involving related agencies such as KP3 that have a working scope in the same area.

The Utilization of Electronic Archives as a Support for Study Employee Performance at The Customs and Excise Office Type A Semarang Customs

Technological developments make it easier for employees to carry out work, including archive management employees. Archives undergo changes and developments in electronic form. The development of supporting technology for electronic archive management. This study aims to analyze the use of electronic records to support the effectiveness of employee performance and the factors that support employee performance. This qualitative research uses a descriptive approach. The technique used to collect data is interviews. The instrument used to collect data is a questionnaire. This study uses three stages of data analysis, namely data reduction, data presentation, and concluding. The research subject is the selected resource person, an employee with the position of Customs and Excise Inspector. The technique used to analyze the data is descriptive qualitative analysis. The results of this study indicate that the use of electronic archives supports employee performance. The benefits of using electronic archives include easy and fast use, safe, and time-saving. There are four factors supporting employee performance: the work environment, ability, motivation, and adequate facilities. Factors supporting employee performance in using electronic records are leaders who always encourage employees to learn and develop themselves and a comfortable work environment for employees, human resource capabilities, and adequate facilities and equipment provided by the institution.

Analysis of the Implementation of the Joint Analysis between the Directorate General of Customs and Excisewith the Directorate General Of Taxes In Increasing State Revenue In The Prime Customs And Excise Office Type A Tanjung Priok

Collecting revenue targets has always been a challenge due to international taxes and relies heavily on the state of the world economy. Many factors that cause the non-achievement of the revenue target, such as the growth of Exports and Imports of Indonesia has slowed or grown negatively so that it is necessary to carry out joint analysis between the Directorate General of Customs and Excise together with the Directorate General of Taxation as an institution that has the task of collecting state revenues. The purpose of this research is to know the implementation of joint analysis between the Directorate General of Customs and Excise together with the Directorate General of Taxation. The research method used is qualitative descriptive method with interview research techniques, observation, and using secondary data. The results of the author's research are one indicator that has not been carried out to the maximum, namely the characteristics of the implementing organization, where there needs to be actors in the implementation of the policy and the division of duties and authorities. This is evidenced by the absence of standardized SOPs in the implementation of joint analysis that causes overlap and mutual waiting in starting an action that needs to be done. This is one of the things that needs to be a concern if the joint analysis wants to continue to be carried out continuously.

Relationship between Organizational Culture and Employee Performance through Work Stress at the Regional Office of the East Java I Directorate General of Customs

This study aims to analyze the Relationship between Organizational Culture and Employee Performance through Work Stress at the Regional Office of the Directorate General of Customs and Excise, East Java I. This research method is an explanatory research, the analysis unit in this study is employees who work in the Directorate General of Customs and Excise Office. East Java I region, which consists of 80 structural officials, 79 functional officials and 1323 executive staff. The method of collecting research data using a questionnaire. The results showed that organizational culture affects the work stress of employees at the Regional Office of the Directorate General of Customs and Excise, East Java I, this shows that organizational culture is able to increase the work stress of employees of the Regional Office of the Directorate General of Customs and Excise, East Java. Organizational culture influences the performance of the employees of the Regional Office of the Directorate General of Customs and Excise, East Java I, this shows that with a good and appropriate organizational culture, it is able to increase the performance of the employees of the Regional Office of the Directorate General of Customs and Excise, East Java I. New organizational culture that also improves Employee stress, namely the imposition of input into daily work activity reports by employees in the daily logbook through an internet-based application with details on the types of activities, time norms, achievement targets and employee daily problems for all levels of employees, both structural, functional and executive.

TINJAUAN YURIDIS PENGENAAN BEA MASUK DAN PAJAK-PAJAK DALAM RANGKA IMPOR (PDRI) FILM IMPOR

Law No. 17 of 2006 on the amendment of Law No. 10 of 1995 on Customs has already accommodated the provisions of the Agreement on Implementation of Article VII of the GATT 1994. One of these provisions is a method that allowed the determination of the customs value rates. owever, in practice often a discrepancy between the rules and the implementation. There are some cases that arise, involving importers rights holders imports from trade associations (representatives of six producer fim Hollywood America (MPAA)), and after conducted audits of customs and excise discovered fact an indication that this time they do not include the value of royalties in the calculation of customs duties movies -film that they imported at the time of giving notice of imported goods and pay off the levies customs duties and taxes on import to the Customs and Excise office. The term goods or objects in the form of intangible objects, referring to the provisions of civil law can be in the form of copyright which there are royalties manufacturers to publish / distribute content using the film in the form of a roll of film, DVD, or other computer files. Movie content is the intellectual property rights of man in the form of cinematography, and with a certain economic value, can have implications for increasing the value of the object from the original object in the form of an empty movie becomes much more valuable after the content in cinematography.

An Innocent in New York

I can still remember the first words spoken to me in New York, the Big Apple as it has become to be known: Hey Mac, you pullin' a fast one? I had made the error of following one of my friends through the check-in point at John F. Kennedy Airport. My error was that I had, in my innocence, written down the truth — that I was going to work in New York Hospital for six weeks without pay. Possibly it wasn't so unusual, but since my friend had also written that down under the heading Purpose of Visit the security guard decided something odd was going on. Nevertheless we got through, despite the fact that the third member of the intrepid Edinburgh trio had written down the same as his colleagues. It was probably the sudden flurry of activity of the security guard as he searched through the Undesirable Aliens file that made me feel guilty and therefore jump when the second New Yorker in my life spoke to me: Come over here! Don't dawdle barked the Customs and Excise Officer, his use of the unnecessary word already indicating that he came from Brooklyn and confirmed that we were actually in New York.

The Chronicles of John Cannon, Excise Officer and Writing Master, Part 1: 1684–1733 (Somerset, Oxfordshire, Berkshire) ed. by John Money

The Chronicles of John Cannon, Excise Officer and Writing Master, Part 1: 1684–1733 (Somerset, Oxfordshire, Berkshire) ed. by John Money