Internal Control Analysis on Anti-Dumping Duty Exemptions HS 72 in Batam

Kalika Dianti Franconnie

doi:10.32534/jpk.v12i4.7947

Penulis

Kalika Dianti Franconnie Universitas Padjajaran

DOI:

https://doi.org/10.32534/jpk.v12i4.7947

Kata Kunci:

Anti-dumping Duty, Free Trade Zone, HS 72, Internal Control, Smuggling

Abstrak

Tujuan Utama - Penelitian ini menganalisis sistem pengendalian internal pada KPU BC Batam sebagai kawasan pedagangan bebas dan pelabuhan bebas, khususnya berkaitan dengan Bea Masuk Anti-dumping HS 72.

Metode - Penelitian ini menggunakan metode kualitatif deskriptif dengan memanfaatkan NVIVO 15 dan kajian literatur untuk analisa mendalam.

Temuan Utama - Hasil penelitian menunjukkan bahwa meskipun penerimaan perpajakan dan Nilai Kinerja Organisasi (NKO) optimal, hambatan tetap ada, antara lain keterbatasan sarana dan prasarana, rendahnya kesadaran masyarakat, kesenjangan kompetensi, gangguan sistem, metode penyelundupan yang semakin kompleks, serta keberadaan pelabuhan tidak resmi.

Implikasi Teori dan Kebijakan - Penguatan dalam pengelolaan, peningkatan kemampuan sumber daya manusia, penerapan sistem digital dan koordinasi antar lembaga merupakan faktor penting untuk mengurangi risiko penyelundupan.

Kebaruan Penelitian - Penelitian ini memberikan pandangan yang berlandaskan pada pengelolaan dan manajemen risiko, yang mengungkapkan masalah struktural mendasar serta menawarkan rekomendasi kebijakan untuk meningkatkan pengawasan dan kerja sama antar pihak.

Kata Kunci: Bea Masuk Anti-dumping, Kawasan bebas, HS 72, pengendalian internal, penyelundupan.

Unduhan

Data unduhan tidak tersedia.

Referensi

Akmaliya, R. A., Prakasa, S. U. W., & Zulhuda, S. (2023). Anti-Dumping Committee’s Strategy to Confront Dumping Practices: Indonesian law and International Law Perspective. Journal of Private and Commercial Law, 7(1), 147–166. https://doi.org/10.15294/jpcl.v7i1.44491

Alansary, O. S., & Al-Ansari, T. (2023). Defining ‘Free Zones’: A Systematic Review of Literature. Heliyon, 9(4), e15344. https://doi.org/10.1016/j.heliyon.2023.e15344

Alon-Barkat, S., & Busuioc, M. (2022). Human–AI Interactions in Public Sector Decision Making: “Automation Bias” and “Selective Adherence” to Algorithmic Advice. Journal of Public Administration Research and Theory, 33(1), 153–169. https://doi.org/10.1093/jopart/muac007

Banuaji, A. D., & Firmansyah, A. (2018). Sistem Informasi Penerimaan Bea Masuk di KPPBC Ngurah Rai. Jurnal Perspektif Bea Dan Cukai, 2(2). 51-64. https://doi.org/10.31092/jpbc.v2i2.289

Blazey, A., Gonguet, F. & Stokoe, P. (2020). Maintaining and Managing Public Infrastructure Assets. In G. Schwartz, M. Fouad, TS. Hansen & G. Verdier (Eds.). How Strong Infrastructure Governance Can End Waste in Public Investment (pp.265-281). International Monetary Fund.

Bockius, H., & Gatzert, N. (2023). Organizational Risk Culture: A Literature Review on Dimensions, Assessment, Value Relevance, and Improvement Levers. European Management Journal, 42(4), 539–564. https://doi.org/10.1016/j.emj.2023.02.002

Buehn, A., & Farzanegan, M. R. (2011). Smuggling around the world: evidence from a structural equation model. Applied Economics, 44(23), 3047–3064. https://doi.org/10.1080/00036846.2011.570715

Bunnell, T., Grundy-Warr, C., Sidaway, J. D., & Sparke, M. (2011). Geographies of Power in the Indonesia–Malaysia–Singapore Growth Triangle. In International Handbook of Globalization and World Cities (pp. 465–475).

Cnbcindonesia, 2021. Pembebasan Bea Masuk Batam, Industri Baja Minta Diawasi Ketat. https://www.cnbcindonesia.com/news/20210312180811-4-229786/pembebasan-bea-masuk-batam-industri-baja-minta-diawasi-ketat. Retrieved 20 March 2024.

Coetzee, P., & Lubbe, D. (2013). Improving the efficiency and effectiveness of Risk?Based internal audit engagements. International Journal of Auditing, 18(2), 115–125. https://doi.org/10.1111/ijau.12016

Damayanti, R. A., Syarifuddin, S., & Zalshabila, S. (2023). Risk Management: The Awareness of Public Managers on Risk as a Social Construction. International Journal of Professional Business Review, 8(7). https://doi.org/10.26668/businessreview/2023.v8i7.2504

Erlina, E., Nasution, A. A., Yahya, I., & Atmanegara, A. W. (2020). The Role of Risk Based Internal Audit in Improving Audit Quality. International Journal of Management, 11(12), 299-310. https://doi.org/10.34218/IJM.11.12.2020.029

Fadli, M. R. (2021). Memahami desain metode penelitian kualitatif. Humanika, 21(1), 33–54. https://doi.org/10.21831/hum.v21i1.38075

Gaba, V. (2023). Prior Experience of Managers and Maladaptive Responses to Negative Performance Feedback.

Habib, N., Wati, L, N., & Wardini, A, K.(2022). Determinants Of Customs Regulations Compliance In Directorate General of Customs and Excise Audit Result. Jurnal Reviu Akuntansi Dan Keuangan, 12(1),88-105. https://doi.org/10.22219/jrak.v12i1.17655

Henning, C. (2015). Free Trade Zones/Export Processing Zones. The Wiley Blackwell Encyclopedia of Consumption and Consumer Studies, 1–3.

Hill, M., & Hupe, P. (2021). Implementing Public Policy (4th ed.). SAGE Publications Ltd.

Jiang, Y., Wang, H., & Liu, Z. (2020). The Impact of the Free Trade Zone on Green Total Factor Productivity —— Evidence from the Shanghai Pilot Free Trade Zone. Energy Policy, 148. https://doi.org/10.1016/j.enpol.2020.112000

Kompas, 2019. BPK Soroti Masalah Piutang Pajak dan Bea Masuk di Kemenkeu. https://www.kompas.id/baca/utama/2019/06/12/bpk-soroti-masalah-piutang-pajak-dan-bea-masuk-di-kemenkeu. Retrieved 20 March 2024

Kompas, 2022. Regulasi terlalu longgar, impor baja sulit dibendung. https://www.kompas.id/artikel/regulasi-terlalu-longgar-impor-baja-sulit-dibendung. Retrieved 20 April 2024.

Krugman, P., & Wells, R. (2015). Macroeconomics (4th ed.). Worth Publishers.

Krylova, Y. (2023). Smugglers’ paradises in the global economy: Growing threats of hubs of illicit trade to security & sustainable development (Final Report). Terrorism, Transnational Crime and Corruption Center (TraCCC), George Mason University.

Kumaratih, C., & Ispriyarso, B. (2020). Pengaruh Kebijakan Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Pelaku UMKM. Jurnal Pembangunan Hukum Indonesia, 2(2), 158–173. https://doi.org/10.14710/jphi.v2i2.158-173

Mahmud, M. F., Soekirman, A., & Tesniwati, R. (2022). Penguatan Kinerja Melalui Transformasi Digital, Budaya Adaptif, Transfer Pengetahuan dan Pola Kerja pada Bea Cukai Indonesia. Jurnal Perspektif Bea Dan Cukai, 6(2), 161–182. https://doi.org/10.31092/jpbc.v6i2.1776

Mansour, A. Karim, 2025. Detecting Customs Fraud: A Deep Dive into Common Mis-invoicing and Commodity Mis-declaration schemes. London College of Graduate Studies. https://lcgi.co.uk/detecting-customs-fraud-a-deep-dive-into-common-mis-invoicing-and-commodity-mis-declaration-schemes/. Retrieved 2 July 2025.

Matondang, K., A., Sinaga, D., L., Tinambunan, F., U., Saragi, S., L., dan Sitio, V. (2024). Pengaruh Kebijakan Proteksionisme Terhadap Hubungan Dagang Antar Negara. Journal of Social Science Research, 4(3), 4742–4755. https://doi.org/10.31004/innovative.v4i3.10847

Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. Edisi ke-3. Sage.

Nurcahyo, M., A., & Purwana, A. S. (2020). Dampak Penerapan Bea Masuk Anti-Dumping atas Impor Produk Tinplat. Jurnal Perspektif Bea Dan Cukai, 4(1), 145–165. https://doi.org/10.31092/jpbc.v4i1.746

OECD (2017). Shining Light on the Shadow Economy: Opportunities and Threats. OECD Publishing, Paris.

OECD (2020). Building Capacity for Evidence-Informed Policy-Making: Lessons from Country Experiences. OECD Public Governance Reviews, OECD Publishing, Paris.

Ogheneyome, P. (2024). Lean Enterprise Architecture: The Application of Lean Principles in Enterprise Architecture Practices. Journal of Global Economy Business and Finance, 6(11), 1–4. https://doi.org/10.53469/jgebf.2024.06(11).01

Petruk, O., Vyhovska, N., & Kostyshyn, Y. (2023). Development of customs control in the system of ensuring the financial security of a country. Accounting & Financial Control, 4(1), 30–40. https://doi.org/10.21511/afc.04(1).2023.03

Republik Indonesia. (2021). Keputusan Menteri Keuangan nomor KMK- 322/KMK.09/2021 tentang Kerangka Kerja Penerapan Sistem Pengendalian Intern di Lingkungan Kementerian Keuangan.

Republik Indonesia. (2021). Keputusan Menteri Keuangan nomor KMK -323/KMK.09/2021 tentang Kerangka Kerja Integritas di Lingkungan Kementerian Keuangan.

Republik Indonesia. (2021). Peraturan Menteri Keuangan Nomor 173/PMK.03/2021 Tahun 2021 tentang Tata Cara Pembayaran, Pelunasan, dan Pengadministrasian Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah atas Penyerahan Barang Kena Pajak dan/ atau Jasa Kena Pajak dari dan/atau ke Kawasan Perdagangan Bebas dan Pelabuhan Bebas.

Republik Indonesia. (2021). Peraturan Menteri Keuangan Nomor 34/PMK.04/2021 Tahun 2021 tentang Pemasukan dan Pengeluaran Barang Ke dan Dari Kawasan Yang Telah Ditetapkan Sebagai Kawasan Perdagangan Bebas dan Pelabuhan Bebas.

Republik Indonesia. (2021). Peraturan Pemerintah Nomor 41 Tahun 2021 tentang Penyelenggaraan Kawasan Perdagangan Bebas dan Pelabuhan Bebas.

Republik Indonesia. (2024). KEP-269/BC/2024 tentang Penerapan Secara Penuh (Madatory) CEISA 4.0 Tahap Ketujuhbelas

Sari, R. I., & Nuswantara, D. A. (2017). The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance. Jurnal Dinamika Akuntansi, 9(2), 176–183. https://doi.org/10.15294/jda.v9i2.11991

Schneider, F., & Enste, D. H. (2000). Shadow Economies: Size, Causes, and Consequences. Journal of Economic Literature, 38(1), 77–114. https://doi.org/10.1257/jel.38.1.77

Séror, J. (2021). Computer-Assisted Qualitative Data Analysis Software (CAQDAS). In The Encyclopedia of Applied Linguistics (pp. 1–7). John Wiley & Sons.

Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (6th ed.). John Wiley & Sons.

Siregar, N. O. (2022). Regulasi Anti-Dumping Dalam Hukum Perdagangan Internasional dan Penerapannya di Indonesia. Justisi, 8(1), 67–81. https://doi.org/10.33506/js.v8i1.1563

Sitenko, D., Shakirova, G., & Nurgaliyeva, G. (2021). The Role of Internal Audit Standardization in Improving the Audit Quality. Buketov Business Review, 103(3), 95–103. https://doi.org/10.31489/2021ec3/95-103

Sparke, M., Sidaway, J. D., Bunnell, T., & Grundy-Warr, C. (2004). Triangulating the Borderless World: Geographies of Power in the Indonesia–Malaysia–Singapore growth tri-angle. Transactions of the Institute of British Geographers (New Series), 29(4). 485–498. https://www.jstor.org/stable/3804370

Sugiyono. (2015). Metode Penelitian Kombinasi (Mix Methods). Bandung: Alfabeta.

Tambunan, M.R.U.D., Sinaga, W. (2020). Country Note: Transfer Pricing and Profit Shifting Practices in a Free Trade Zone: A Case in Batam, Indonesia, Based on a Tax Court Decision. Intertax, 48 (11), 1030-1044. https://doi.org/10.54648/taxi2020104

Thanh, B. D., Van Diep, N., & Tram, N. H. M. (2024). Impacts of Financial Development and Green Trade on the Shadow Economy: An Insight of Eagle Countries Using Bayesian Approaches. PLoS ONE, 19(5). https://doi.org/10.1371/journal.pone.0303135

Walidin, W., Saifullah, & Tabrani. (2015). Metodologi Penelitian Kualitatif & Grounded Theory. Aceh: FTK Ar-Raniry Press.

Yuswanto, Ginting, A. P., AT, M. E. P., & Kusworo, D. L. (2023). Implementation of customs, excise and tax provisions on the import of consignment goods in Batam Free Trade Zone area. International Journal of Social Science and Human Research, 6(3), 1990-1996. https://doi.org/10.47191/ijsshr/v6-i3-79