Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)

<Previous Article In Volume
Next Article In Volume>

Analysis of Authorized Economic Operator Policy in the Tanjung Priok Customs and Excise Service Office: Strengths and Weaknesses

Authors
Berlian Kusuma Bachtiar, Inayati
Corresponding Author
Berlian Kusuma Bachtiar
Available Online 31 May 2021.
DOI
10.2991/assehr.k.210531.039How to use a DOI?
Keywords
Strengths, Weaknesses, Policy Implementation, Authorized Economic Operator
Abstract

Export/import activities are the main activities in international trade. In order to carry out these activities, a policy supporting the ease and resolution of customs issues in managing import and export is needed. One of the implemented policies is an Authorized Economic Operator policy (AEO policy). The aim of this study is to analyze the strengths and weaknesses of the implementation of the regulation PMK227/PMK.04/2014 concerning certified economic operators, in resolving customs issues. This research used a qualitative approach with in-depth interviews. The results show that this policy has an advantage in accelerating customs administration. A disadvantage of the policy is a high compliance cost for a taxpayer to fulfill the requirements. There are several problems while implementing this policy. First, the service business actors cannot get the benefits of the AEO policy. Second, there are some issues regarding human resources and the Information Technology system. Third, the lack of coordination among the institutions related to customs processes.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 May 2021
ISBN
978-94-6239-385-1
ISSN
2352-5398
DOI
10.2991/assehr.k.210531.039How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Berlian Kusuma Bachtiar
AU  - Inayati
PY  - 2021
DA  - 2021/05/31
TI  - Analysis of Authorized Economic Operator Policy in the Tanjung Priok Customs and Excise Service Office: Strengths and Weaknesses
BT  - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
PB  - Atlantis Press
SP  - 310
EP  - 317
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210531.039
DO  - 10.2991/assehr.k.210531.039
ID  - Bachtiar2021
ER  -