Customs Research and Applications Journal最新文献_第2页

ANALYSIS OF ETHYL ALCOHOL EXCISE EXEMPTION ACCORDING TO EXCISE LAW 根据消费税法免征酒精消费税的分析

Customs Research and Applications Journal Pub Date : 2021-12-24 DOI: 10.31092/craj.v3i1.86

Muh Nurkhamid, Muhammad Sutartib

{"title":"ANALYSIS OF ETHYL ALCOHOL EXCISE EXEMPTION ACCORDING TO EXCISE LAW","authors":"Muh Nurkhamid, Muhammad Sutartib","doi":"10.31092/craj.v3i1.86","DOIUrl":"https://doi.org/10.31092/craj.v3i1.86","url":null,"abstract":"Ethyl alcohol or EA is one of the types of excisable goods stipulated in the current Indonesian Excise Law. Excise revenue from ethyl alcohol is very small when compared to total state revenue from the excise sector. This occurs because in Indonesia ethyl alcohol is a separate entity as an excisable goods which differs from alcoholic beverages or MMEA. Excisable goods which are in Indonesia referred to as ethyl alcohol in other countries are better known as spirits. Spirits or what is often referred to as “alcohol” with certain conditions \"whether denatured or not\", will get excise exemption facilities if it is to be used not as a beverage. The main objective of this qualitative research is to clarify the position of ethyl alcohol as an excisable goods, although the definition of ethyl alcohol in the Excise Law often overlaps with spirits as MMEA. The inclusion of ethyl alcohol as an excisable good is primarily not for state revenue but as an instrument for controlling these goods so that they are not misused to produce alcoholic beverages. The study results also suggest redefining all excisable goods in the form of alcoholic products in future amendments to the Excise Law.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"30 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":"114118588","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

DETERMINING INDONESIAN LEADING LOGISTICS SECTOR 确定印尼领先的物流业

Customs Research and Applications Journal Pub Date : 2021-08-25 DOI: 10.31092/craj.v3i1.90

Y. Munandar

引用次数: 0

THE EFFECT OF THE EXCLUSION OF THE AUTHORIZED ECONOMIC OPERATOR FOR CUSTOMS BROKERS IN BRAZIL 排除经授权的经济经营者对巴西报关商的影响

Customs Research and Applications Journal Pub Date : 2021-07-31 DOI: 10.31092/craj.v3i1.89

Kemily Victoria Luz Santos, Cristiano Morini

{"title":"THE EFFECT OF THE EXCLUSION OF THE AUTHORIZED ECONOMIC OPERATOR FOR CUSTOMS BROKERS IN BRAZIL","authors":"Kemily Victoria Luz Santos, Cristiano Morini","doi":"10.31092/craj.v3i1.89","DOIUrl":"https://doi.org/10.31092/craj.v3i1.89","url":null,"abstract":"Brazil joined the Authorized Economic Operator (AEO) program, established as a standard by the World Customs Organization, in 2014. In 2018, the change in legislation excluded the category of customs brokers from the certified entities. This research aims to address the reasons and consequences of the exclusion of the certificate to the category of customs brokers. This exclusion took place because many customs brokers filed lawsuits to acquire the certificate, without taking the exam. This analysis comes through survey type research, applied to customs brokers who had the certificate and those who did not, from a Customs broker association from the state of Sao Paulo, in which they described the main impacts caused in their profession. Sao Paulo state is the biggest import and export state and contains the main airports and ports in Brazil. The lack of certification in the customs broker´s chain may ameliorate the security controls in the whole international trade chain. This paper is especially useful because we present results that come up from a service provider in the global supply chain, as well as the effects that took place in Brazil may occur in other countries.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134348632","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

CANVAS MODEL INNOVATION ON DELIVERY CONTROL Canvas模型在交付控制上的创新

Customs Research and Applications Journal Pub Date : 2020-12-23 DOI: 10.31092/craj.v2i2.63

Retty Dwi Handayani

{"title":"CANVAS MODEL INNOVATION ON DELIVERY CONTROL","authors":"Retty Dwi Handayani","doi":"10.31092/craj.v2i2.63","DOIUrl":"https://doi.org/10.31092/craj.v2i2.63","url":null,"abstract":"The illicit trade, especially for drug and food, has risen due to shifting in information technology and lifestyle. Various data compiled from the Pangea Operation showed an increase of illicit drugs and food sold online within 2015-2018; meanwhile estimated 50,86% of illegal goods came from consignment/postal service in 2016. The Indonesian FDA Jakarta Regional Office and The Regional Office of DGCE Jakarta implemented cooperation in monitoring the consignment of drugs and food through Pasar Baru Post Office since 2019. From the case study, this research aims to (1) conduct an analysis of regulatory changes that encourage the urgency of innovation in controlling consignments; and (2) perform an innovative analysis on the control of the consignments. The analysis proposes a qualitative method using field observation and interview with the officers from both institutions. Secondary data is also carried out by analyzing documents, regulations, and reports related to these activities. The tools used are the Business Model Canvas with three stages and analyzed nine elements. The result showed that the business model canvas used in this study creates a mutual understanding or perception among both institutions involved in the activity. The equal perception is an effective strategy before implementing other arrangements.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129379787","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 EFFECT OF IMPORT FACILITIES FOR EXPORT PURPOSES, EXCHANGE RATES, AND INFLATION ON EXPORTS OF TEXTILES AND TEXTILE PRODUCTS 用于出口的进口设施、汇率和通货膨胀对纺织品和纺织产品出口的影响

Customs Research and Applications Journal Pub Date : 2020-12-23 DOI: 10.31092/craj.v2i2.60

Mohammad Fachrudin, I. Puspitasari

{"title":"THE EFFECT OF IMPORT FACILITIES FOR EXPORT PURPOSES, EXCHANGE RATES, AND INFLATION ON EXPORTS OF TEXTILES AND TEXTILE PRODUCTS","authors":"Mohammad Fachrudin, I. Puspitasari","doi":"10.31092/craj.v2i2.60","DOIUrl":"https://doi.org/10.31092/craj.v2i2.60","url":null,"abstract":"The Import Facility for Export Purpose (KITE) is the Government's effort to encourage export performance. Companies that receive the KITE facility obtain fiscal incentives and export their product to import raw materials. The textile and textile product (TPT) industry is a strategic industry and has been determined by the Government as a pilot industry in the Roadmap for Making Indonesia 4.0. The textile industry relies on imported raw materials, so that the KITE facility is needed to encourage growth and increase product competitiveness in the international market. This study aims to determine the effect of the KITE facility, the rupiah exchange rate against the U.S. dollar, and the inflation rate on Indonesia's textile exports. We used a sample of 37 industrial textile companies in Indonesia that received the KITE facility 2016 to 2018. This study uses a panel data regression model with independent variables: KITE facility, exchange rates, inflation, and exported dependent variable. The results showed that the KITE facility had a positive and significant effect on the textile industry exports. In contrast, the exchange rate and inflation had a negative and significant impact on Indonesia's textile industry exports. This study's implications for the Government can be used to formulate a national strategy to increase export.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127053619","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

AN ANALYSIS OF THE GOAL LEVEL SELECTION AMONG INDONESIAN CUSTOMS OFFICERS 印尼海关人员目标层次选择分析

Customs Research and Applications Journal Pub Date : 2020-12-23 DOI: 10.31092/craj.v2i2.66

Dimas Pratama

引用次数: 0

FACTORS AFFECTING THE CUSTOMS CLEARANCE TIME AT PRIME CUSTOMS OFFICE TYPE A OF TANJUNG PRIOK 影响丹绒不叻a类主要海关清关时间的因素

Customs Research and Applications Journal Pub Date : 2020-12-23 DOI: 10.31092/craj.v2i2.56

Khamami Herusantoso, Ardyanto Dwi Saputra

{"title":"FACTORS AFFECTING THE CUSTOMS CLEARANCE TIME AT PRIME CUSTOMS OFFICE TYPE A OF TANJUNG PRIOK","authors":"Khamami Herusantoso, Ardyanto Dwi Saputra","doi":"10.31092/craj.v2i2.56","DOIUrl":"https://doi.org/10.31092/craj.v2i2.56","url":null,"abstract":"In the dwell-time, the customs clearance is considered as the most complex phase, even though its portion is the shortest among other phases, such as pre-clearance and post clearance. In order to improve the efficiency and effectiveness on the services performed in the customs clearance process, the customs authorities must start considering the help of database analysis in identifying obstacles instead of depending on the personal analysis. Useful information is hidden among the importation data set and it is extractable through data mining techniques. This study explores the customs clearance process of import cargo whose document is declared through the red channel at Prime Customs Office Type A of Tanjung Priok (PCO Tanjung Priok), and applies a specific data mining classifier called the decision tree with J48 algorithm to evaluate the process. There are 11 classification models developed using unpruned, online pruning, and post-pruning features. One best model is chosen to extract the hidden knowledge that describes factors affecting the customs clearance process and allows the customs authorities to improve their services performed in the future.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121275714","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 POSSIBILITY OF IMPLEMENTING CARBON LEVIES IN INDONESIA USING EXISTING LAW 利用现有法律在印尼实施碳税的可能性

Customs Research and Applications Journal Pub Date : 2020-12-23 DOI: 10.31092/craj.v2i2.61

Muhammad Sutartib, Muh Nurkhamid

引用次数: 0

BORDER MANAGEMENT: CHALLENGES AND ISSUES AT THE BORDER IN INDONESIA 边境管理:印度尼西亚边境的挑战和问题

Customs Research and Applications Journal Pub Date : 2020-12-23 DOI: 10.31092/craj.v2i2.65

Mochamad Rizqi Setiawan Setiawan, Erza Lasoturia Anansih Mendrofa Mendrofa, Gede Maha Aditya Pramana Pramana

{"title":"BORDER MANAGEMENT: CHALLENGES AND ISSUES AT THE BORDER IN INDONESIA","authors":"Mochamad Rizqi Setiawan Setiawan, Erza Lasoturia Anansih Mendrofa Mendrofa, Gede Maha Aditya Pramana Pramana","doi":"10.31092/craj.v2i2.65","DOIUrl":"https://doi.org/10.31092/craj.v2i2.65","url":null,"abstract":"This paper aims to give a comprehensive account of the border management in Indonesia through the challenges faced by the CIQS (Customs, Immigration, Quarantine, and Security) and offered strategies to curb the challenges. The cross-border activities potentially bring the illegal movement to both the people and the goods. Indonesia, as an archipelagic country, should build border management and border control policies that able to overcome those challenges with the Coordinated Border Management (CBM) strategy. This study uses qualitative methodology with a descriptive analysis through document analysis of government reports, journal articles, or any related documents. This research uses SWOT Analysis by observing the internal and external aspects of border agencies in Indonesia, especially the Directorate General of Immigration (DGI). This paper affirmed that immigration and border control policy in Indonesia should be reassessed and updated to comply with the rapid development of globalization, suit the national interest, and use the CBM approach strategy to secure the border effectively.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130301025","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: 2

A DEFINITION OVERVIEW OF THE TERM OF INDONESIA'S CUSTOMS TERRITORY IN INDONESIA CUSTOMS LAW 印度尼西亚海关法中印度尼西亚关税区术语的定义概述

Customs Research and Applications Journal Pub Date : 2020-12-23 DOI: 10.31092/craj.v2i2.71

Akhmad Firdiansyah, Mohammad Fachrudin

{"title":"A DEFINITION OVERVIEW OF THE TERM OF INDONESIA'S CUSTOMS TERRITORY IN INDONESIA CUSTOMS LAW","authors":"Akhmad Firdiansyah, Mohammad Fachrudin","doi":"10.31092/craj.v2i2.71","DOIUrl":"https://doi.org/10.31092/craj.v2i2.71","url":null,"abstract":"Customs territory is important in the concept of customs because it has extensive implications. The definition of Customs territory must be clear because it has affected the management of import and export of customs policies, customs jurisdiction and related to customs facilities (FTZ). However, unfortunately, in the customs law, the term 'certain location' is not clearly explained. This study aims to identify the problem's unclear definition of Customs Territory to provide an overview analysis for Indonesia Customs to find the problem and improve a clear definition of certain locations in the customs law. A descriptive qualitative methodology was used in this study through interviews and literature review. The result shows that there is no clear explanation regarding a certain location in Customs Law. There has been a unfotunate loss in practice because of the wrongful arrest of smugglers outside the customs territory related to customs jurisdictions. On the other hand, some researchers argue about FTZ policy and customs territory. The immediate revision of the Customs Law related to the definition of customs territory is important to determine customs policy directions.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"437 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123609154","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