OPTIMIZATION OF MALUKU'S DIRECTORATE GENERAL OF CUSTOMS AND EXCISE’S SUPERVISION FUNCTION IN THE ARCHIPELAGIC REGIONS FOR EXCITED GOODS CIRCULATION
DOI:
https://doi.org/10.25041/cepalo.v6no1.2580Abstract
The Directorate General of Customs and Excise carries out the formulation and implementation of policies in the field of supervision, law enforcement, service, and optimization of state revenues in the customs and excise sector based on the provisions of laws and regulations. This research determined the extent to which the Ternate Office of the Directorate General of Customs and Excise implemented the supervisory function in supervising the circulation of excisable goods and other contraband goods in the North Maluku community. This research also described the optimization of services applied by Ternate Office of the Directorate General of Customs and Excise. The results of this research showed that the institution optimized the internal control function of excisable goods as measured by Key Performance Indicators and collaboration between institutions such as the Operational Facility Base, the Indonesian Navy, the Indonesian Amy, the Indonesian Air, and Water Police, the National Narcotics Agency or Badan Narkotika Nasional (BNN), the Ministry of Tr, and the Ministry of Tr. The major obstacles in the implementation included the limited number of personnel and facilities considering the vast area being monitored, the strategic area of the North Maluku waters, as well as community and cultural factors.
Keywords:
Supervision, Taxable goods, Archipelagic RegionReferences
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