Customs Research and Applications Journal最新文献

EFFECTIVENESS REVIEW ON SOPPENG’S TOBACCO PRODUCT INDUSTRIAL ESTATES (KIHT SOPPENG): THE FIRST TOBACCO INDUSTRIAL ESTATES IN INDONESIA 苏鹏烟草制品工业园（Kiht Soppeng）的效益审查：印度尼西亚第一个烟草工业园

Customs Research and Applications Journal Pub Date : 2023-12-27 DOI: 10.31092/craj.v4i1.98

Endra Setiaji

{"title":"EFFECTIVENESS REVIEW ON SOPPENG’S TOBACCO PRODUCT INDUSTRIAL ESTATES (KIHT SOPPENG): THE FIRST TOBACCO INDUSTRIAL ESTATES IN INDONESIA","authors":"Endra Setiaji","doi":"10.31092/craj.v4i1.98","DOIUrl":"https://doi.org/10.31092/craj.v4i1.98","url":null,"abstract":"The inauguration of the KIHT Soppeng has been carried out for about a year since October 2020. To assess the effectiveness of its establishment, it is necessary to conduct a review. This study seeks to review the effectiveness of the establishment of KIHT Soppeng from the perspective of excise revenue and supervision (enforcement activites) approach with quantitative analysis by comparing data before and after the time of its establishment. The results of the study can significantly show that there are differences in excise revenues before and after the establishment of KIHT. In terms of supervisory activities, the results of the study still cannot show the expected differences in law enforcement activities before and after the establishment of KIHT. Several things caused this to be suspected, including the location of KIHT Soppeng which is under the supervision of KPPBC Parepare in the distribution channel of cigarettes produced on the island of Java for distribution in marketing areas in the Sulawesi as well as the condition of the COVID-19 pandemic which has caused law enforcement activities to not yet run properly.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"103 S6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALYSIS OF FORESTALLING BEHAVIOR OF THE CIGARETTE INDUSTRY IN INDONESIA 印度尼西亚卷烟工业的预警行为分析

Customs Research and Applications Journal Pub Date : 2023-12-27 DOI: 10.31092/craj.v4i1.131

Hiras Nomensen Pangaribuan Pangaribuan, Vid Adrison

引用次数: 0

EXCISE DUTY EXTENSION: FIREWORKS 延长消费税：烟花

Customs Research and Applications Journal Pub Date : 2023-12-27 DOI: 10.31092/craj.v4i1.128

Indra Kurniawan, Akbar Fahrizal, Rizka Amila

{"title":"EXCISE DUTY EXTENSION: FIREWORKS","authors":"Indra Kurniawan, Akbar Fahrizal, Rizka Amila","doi":"10.31092/craj.v4i1.128","DOIUrl":"https://doi.org/10.31092/craj.v4i1.128","url":null,"abstract":"Indonesia is referred to as narrowly extreme coverage or a country that has very few excise objects. Until now, excise objects in Indonesia only cover 4 types, namely tobacco products (HT), ethyl alcohol (EA), beverages containing ethyl alcohol (MMEA), and what has recently been designated as excise objects, namely plastic. These four types of excise objects, or what are commonly referred to as Excisable Goods (BKC), are relatively few when compared to other countries. Finland, Japan, India and Thailand even stipulate more than ten Excisable Goods as a source of state revenue. Indonesia is deemed necessary to extend excise duty. One of the goods that has the potential to be subject to excise because of its characteristics is fireworks. Based on data obtained from various sources, fireworks cause negative impacts such as air pollution, sound pollution, water pollution, injuries and even death. Based on this negative impact, fireworks are very likely to be subject to excise. Excise rates that may be imposed for fireworks are a specific rate of IDR 809.64 per kilogram of fireworks or an ad valorem rate of 5% to 80% of the sale value of the fireworks. Potential state revenue generated from the imposition of excise duty on fireworks is a minimum of IDR 78 billion for specific excise rates or IDR 93.83 billion to IDR 1.50 trillion for ad valorem excise rates.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"11 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE ANALYSIS OF ANTIDUMPING DUTIES IMPOSION AGAINST POLYESTER STAPLE FIBER COMMODITIES IMPORT VALUE 对聚酯短纤维商品征收反倾销税的进口额分析

Customs Research and Applications Journal Pub Date : 2022-12-30 DOI: 10.31092/craj.v3i2.111

Muhammad Fahrurrizal, Marsanto Adi Nurcahyo

引用次数: 0

THE ROLE OF INDONESIA CUSTOMS IN THE ERADICATION OF IUU FISHING 印尼习俗在根除iuu捕鱼中的作用

Customs Research and Applications Journal Pub Date : 2022-12-30 DOI: 10.31092/craj.v3i2.112

Almahsun Misbach, P. Widodo, H. Saragih

{"title":"THE ROLE OF INDONESIA CUSTOMS IN THE ERADICATION OF IUU FISHING","authors":"Almahsun Misbach, P. Widodo, H. Saragih","doi":"10.31092/craj.v3i2.112","DOIUrl":"https://doi.org/10.31092/craj.v3i2.112","url":null,"abstract":"Illegal, Unreported, and Unregulated (IUU) Fishing is a challenge in fisheries management and has the potential to threaten the stability of maritime security, especially in Indonesia. IUU Fishing is typically associated with other crimes such as smuggling, human trafficking, drug abuse, and human rights abuses. IUU Fishing also has adverse impacts economically, ecologically, and socially. Therefore, the enforcement of the law in the eradication of IUU Fishing is encouraged, for -not only to use one law to ensnare criminals, but also to optimize all legal instruments customs laws. Customs, as one of the agencies involved in the maritime security sphere, also has responsibility to help overcome and prevent the occurrence of IUU Fishing crimes. This study aims to determine the role and efforts that can be done by Customs in improving Indonesia's maritime security through the eradication of IUU Fishing using normative juridical qualitative research methods with a research focus on literature studiess and written regulations or other legal materials. The study found that there are undoubtedly three roles of Customs in the eradication of IUU Fishing, both directly and indirectly, namely the role of supervision, trade facilitator, and industrial assistance.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116595567","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Voluntary Disclosure Program (VDP) in the eye of Tax Official 税务局眼中的自愿信息披露计划(VDP)

Customs Research and Applications Journal Pub Date : 2022-12-30 DOI: 10.31092/craj.v3i2.108

Nurcitra Amanda, Lazuardi Widyanto Pratama

引用次数: 0

IMPACT OF REDUCED TARIFF RATE UNDER FTA SCHEME ON IMPORT QUALITY UPGRADING 自贸协定下关税下调对进口质量提升的影响

Customs Research and Applications Journal Pub Date : 2022-12-30 DOI: 10.31092/craj.v3i2.109

Lilis Nurul Husna, F. Hastiadi

引用次数: 0

DETERMINANTS OF EXPORT VALUE OF WEST JAVA PROVINCE: AN ERROR CORRECTION MODEL (ECM) APPROACH 西爪哇省出口价值的决定因素:误差修正模型(ecm)方法

Customs Research and Applications Journal Pub Date : 2022-12-30 DOI: 10.31092/craj.v3i2.106

Ratih Pratiwi, Vahri Firmansyah

{"title":"DETERMINANTS OF EXPORT VALUE OF WEST JAVA PROVINCE: AN ERROR CORRECTION MODEL (ECM) APPROACH","authors":"Ratih Pratiwi, Vahri Firmansyah","doi":"10.31092/craj.v3i2.106","DOIUrl":"https://doi.org/10.31092/craj.v3i2.106","url":null,"abstract":"West Java is a province with the largest contribution to national export value. In 2018, the export contribution in West Java reached 16.89% of the total national export value. However, in recent years, West Java's trade balance shows that the rate of increase in imports is relatively high, especially for industrial needs. It indicates that West Java has a high dependence on imports, and if it is not controlled, it can cause a deficit in the trade balance. Therefore, the government's role is needed to increase export value to offset the import value increase. This study aims to determine the effect of KITE facilities, exchange rate, interest rate, and Human Development Index (HDI) on the export value of West Java. This research uses the quantitative method based on secondary data from monthly time series for 2016-2019. Analysis of research data using the Error Correction Model (ECM). Research result indicates that only the interest rate negatively and significantly affects West Java's export value. Meanwhile, the KITE facility, exchange rate, and the HDI partially do not affect the export value of West Java. However, the KITE facility, exchange rate, interest rate, and HDI simultaneously affect the export value of West Java.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126022637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPORT REALIZATION WITH FISCAL FACILITIES DURING COVID PANDEMIC AT CUSTOMS OFFICE TMP JUANDA 2019冠状病毒大流行期间在TMP juanda海关办公室使用财政设施实现进口

Customs Research and Applications Journal Pub Date : 2021-12-24 DOI: 10.31092/craj.v3i1.95

Agung Budilaksono, Purnomo

引用次数: 0

ILLEGAL TRANSBOUNDARY MOVEMENT OF WASTE : INDONESIA EXPERIENCE 非法越境转移废物:印度尼西亚的经验

Customs Research and Applications Journal Pub Date : 2021-12-24 DOI: 10.31092/craj.v3i1.91

Yuafanda Kholfi Hartono, Setiyono Nugroho, Tagara Primadista, Tri Pambudiwidagdo

{"title":"ILLEGAL TRANSBOUNDARY MOVEMENT OF WASTE : INDONESIA EXPERIENCE","authors":"Yuafanda Kholfi Hartono, Setiyono Nugroho, Tagara Primadista, Tri Pambudiwidagdo","doi":"10.31092/craj.v3i1.91","DOIUrl":"https://doi.org/10.31092/craj.v3i1.91","url":null,"abstract":"Southeast Asia, including Indonesia, is one of the destinations for global waste from Europe and America, Greenpeace reported (Greenpeace Southeast Asia, 2019). After China stopped importing plastic waste in July 2017, Indonesia handled more imported plastic waste, which impacted the environment by transforming the waste into toxic dump sites and contaminating the water. Furthermore, the local food industry also used the waste as a substitution for fuel scrap for fuel. Indonesia Customs participated in several enforcement tools from the World Customs Organization (WCO) under its Environment Programme, such as DEMETER operation, Regional Intelligence Liasion Officers (RILOs) network, the Customs Enforcement Network (CEN), and ENVIRONET. But, do WCO tools have some impacts on controlling the transboundary movement of waste in Indonesia? This paper investigates how far WCO tools help Indonesia in addressing the problem of the Illegal transboundary movements of waste and presents a global customs issue from the perspective of Southeast Asian countries. It will then give recommendations as to how the WCO can contribute more to addressing the issue of global waste transboundary movements.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121883645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0