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OPTIMIZATION OF MALUKU'S DIRECTORATE GENERAL OF CUSTOMS AND EXCISE SUPERVISION FUNCTION IN THE ARCHIPELAGIC REGIONS FOR EXCITED GOODS CIRCULATION
Ahmad Mufti1 Muhaimin Limatahu2
1 Universitas Khairun, Indonesia, [email protected]
2 Universitas Khairun, Indonesia, [email protected] Submitted: April 4, 2022; Reviewed: Jun 30, 2022; Accepted: Jun 30, 2022
DOI: 10.25041/cepalo.v6no1.2580 Abstract
The Directorate General of Customs and Excise is engaged in customs and excise. Meanwhile, as the technical implementer at the district/city level, the Customs Supervision and Service Office has the task of carrying 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 following the provisions of laws and regulations. The general goal of this research is to determine the extent to which the Ternate Office of the Directorate General of Customs and Excise implements the supervisory function in supervising the circulation of excisable goods and other contraband goods in the North Maluku community, while the specific goal of the study is to determine the efforts optimization carried out by the Ternate Office of the Directorate General of Customs and Excise. Furthermore, studies revealed that the Ternate Office of the Directorate General of Customs and Excise continues to improve its performance to optimize 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 most noticeable obstacle is the number of personnel and facilities spreading across the vast area being monitored, the strategic area of the North Maluku waters, community and cultural factors.
Keywords: Archipelagic, Region Supervision, Taxable goods A. Introduction
Customs is a global institution that almost all countries in the world have. In international forums, customs institutions use the designation Customs Administration whose scope of duties includes customs only. The customs agency after Indonesia's independence has undergone several name changes. Today, the institution is called the Directorate General of Customs and
Excise of the Republic of Indonesia.1 Supervision serves to keep all ranks running on the correct rails.2 The Directorate General of Customs and Excise is a government agency in customs and excise whose position is at the forefront of The Unitary State of the Republic of
1 Sutedi Adrian. 2012. Aspek Hukum Kepabeanan, Sinar Grafika. Jakarta. Pg. 84
2 Ibid, pg. 58.
Bandar Lampung, Lampung, Indonesia.
E-ISSN: 2598-3105 P-ISSN:2723-2581 http://jurnal.fh.unila.ac.id/index.php/cepalo
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Indonesia.3 Supervising the traffic of goods entering or leaving the customs area is under the minister’s policies and based on the prevailing laws and regulations.4
Meanwhile, the technical implementer at the district/city level is the Customs Supervision and Service Office, which has the task of formulating and implementing policies in the customs and excise sector’s supervision, law enforcement, service, and optimization of state revenues.5
Import duty is the reception country of origin from a levy on goods imported to Indonesia based on Constitution customs.6 Target is target or limit provisions that have been set for achievement. Big small reception duty enter is a must target achieved for interest reception finance country and measurement parameters performanceDirectorate General Customs and Excise (DGCE).7
Excise is a tax on certain goods with nature or defined characteristics law.8
This execution is under the provisions of laws and regulations. Here are the Customs Supervision and Service Office’s duties:
1. Formulation of policies in the field of law enforcement, service and supervision, optimization of state revenues in customs and excise;
2. Implementation of policies in the field of supervision, law enforcement, services, and optimization of state revenues in customs and excise;
3. Formulation of norms, standards, procedures, and criteria in the field of supervision, law enforcement, services, and optimization of state revenues in the field of customs and excise;
4. Providing technical guidance and supervision in the field of supervision, law enforcement, service, and optimization of state revenues in the field of customs and excise;
5. Implementation of monitoring, evaluation, and reporting in the field of supervision, law enforcement, service, and optimization of state revenues in the field of customs and excise;
6. Administration of the Directorate General of Customs and Excise; and 7. Implementation of other functions assigned by the Minister of Finance.
Directorate General Customs and Excise duty (DJBC) is an agency government below shade Ministry of Finance on duty the main thing is to supervise the movement of goods from and to in-area customs. The Directorate General of Customs and Excise is also a responsible agency answer on certain goods with natures and characteristics that have been set.9
In addition, the Directorate General of Customs and Excise's primary duties as (1) an apparatus for monitoring the traffic of goods in the context of protecting the interests of the community through efforts to prevent the entry of goods that endanger state security, (2) prevention of goods that damage health and disturb the public and (3) protection of the public against the entry of goods that do not meet standards and as a trade facilitator through various
3 Burhanudin, S. 2013. Prosedur Hukum Pengurusan Bea dan Cukai, Pustaka Yustisia. Yogyakarta. Pg. 13.
4 https://bcternate.beacukai.go.id/tugas-pokok-dan-fungsi/
5 Risnawati, Burhanuddin, and Abdi, “Kinerja Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Dalam Menanggulangi Rokok Ilegal Di Kota Makassar,” Kimap Volume 2, (2021): 13.
6 Yunindhar, Shinta Ayu Sri, and Ario Seno Nugroho. “Evaluasi Atas Penerapan Sentralisasi Pada Direktorat Audit Kepabeanan Dan Cukai.” Jurnal Perspektif Bea Dan Cukai 2, no. 1 (2018): 14–25.
https://doi.org/10.31092/jpbc.v2i1.138.
7Fauzan Haqiqi, Mira Santika, and Yusmalina, “Analisis Pengaruh Realisasi Penerimaan Bea Masuk Terhadap Target Penerimaan Bea Masuk (Pada Kantor Pengawasan Dan Pelayanan Bea Cukai Tipe Madya B Tanjung Balai Karimun Periode 2017-2019),” Jurnal Cafetaria 2, no. 1 (2021): 48–61, https://doi.org/10.51742/akuntansi.v2i1.282.
8 Dwi Putika Sari et al., “Analisis Penerimaan Cukai Minuman Mengandung Etil Alkohol Terhadap Penerimaan Negara Dibidang Cukai Pada Kppbc Jakarta,” Jurnal Mitra Manajemen 3, no. 12 (2019): 1182–94, https://doi.org/10.52160/ejmm.v3i12.310.
9 Nurhalija Sitompul and Zuhrinal M. Nawawi, “Peran Bea Cukai Dalam Efektivitas Pelayanan Ekspor Impor (Studi Pada KPPBC TMP C Teluk Nibung),” Jurnal Kolaboratif Sains 5, no. 6 (2022): 290–96, https://doi.org/10.56338/jks.v5i6.2376.
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strategic efforts, that aims to improve the smooth flow of goods and trade, suppress the high- cost economy, create a conducive trade climate and prevent illegal trade.
The circulation of goods in the community must receive legal protection, especially with the widespread circulation of smuggled goods, such as textile products, electronic goods, narcotics, psychotropic substances, tobacco products, and other goods. According to Law Number 11 of 1995, as amended and added to Article 2 of Law Number 39 of 2007 concerning excise, it is mandated that goods subject to excise duty are certain goods that have specific characteristics:
a. Consumption management b. Circulation monitored
c. The utilization will cause harm to society and the environment.
To keep the development implemented, development national could walk by wisdom development national as mandated in stripes big bow country and more could create certainty law and convenience administration related with customs for shapes and practice maintenance activity trading continuous international development as well as in skeleton anticipation on globalization economy, needed steps renewal. According to Article 1 point 1 of Law Number 17 of 2006, Customs states " customs " is all related to supervision on then crosses incoming goods or go out area customs as well as collection duty enter and duty out ."10
In dictionary law, smuggling is interpreted as “The offense of importing or exporting prohibited goods, or importing or exporting or exporting goods not prohibited without paying the duties imposed on them by the laws of the customs and excise on import or export prohibited items, or violation on import or export items that are not prohibited, without pay the duty levied on it by laws tax or duty excise tax ).11
Often smuggled items are used clothes, narcotics, and electronic goods. The existence of these goods seems to interfere with people's lives. For instance, in the City of Ternate, imported clothing or known among the Ternate people as "cakar-bongkar" clothes. For Ternate people with middle to lower economies, it is considered very helpful because it is felt that imported used clothes are cheap, their quality is (relatively) good, and easy to obtain.
Smuggling things are done through track sea fascinating country because capacity payload belongings exceed capacity payload goods sent through track land or track air. Smuggled items not only in the form of goods needed daily but also the generated waste from activity daily like clothes used. One problem is the law that arises from goods imported illegally from smuggling goods.12
People generally do not understand the existence of these imported used clothes that can arrive in Ternate. Many only know that the goods come from Southeast Sulawesi Province, without knowing the process of entry into Indonesia. Moreover, they are unaware of how these items have accumulated so much, and the sterilization process is still unknown. This means there is an uncertainty if the imported used clothes are free from bacteria, germs, and viruses, especially during the current Covid 19 pandemic. These items do not rule out the possibility of Coronavirus exposure. Other goods circulating in Ternate are goods/materials that contain narcotics or psychotropic substances. Of course, their misuse causes brain damage and, in the end, can destroy a person's future and, more generally, the future of our country.
10 Cahyo Dwi Irfan, "Criminal Responsibility for Investigation of Cigarette Excise Criminal Acts for Illegal Cigarette Excise Violations Based on Law Number 39 Year 20007," Social and Cultural Journal Syar-I 8, no. 1 (2021): 1–20, https://doi.org/10.15408/sjsbs.v8i6.23093.
11 La Ode Bunga Ali, La Ode Ali Mustafa, and Rahmad Hidayat, “Peranan Bea Dan Cukai Dalam Penanggulangan Tindak Pidana Penyelundupan Barang Berdasarkan Undang-Undang Nomor 17 Tahun 2006 Tentang Kepabeanan (Studi Di Kantor Bea Dan Cukai Kota Baubau),” Jurnal Ilmu Hukum Kanturuna Wolio 3, no. 1 (2022): 61–72.
12 D Birahayu, “Law Enforcement Against Smuggling Used Clothing,” Legal Perspective , 2020, http://perspektif- Hukum.hangtuah.ac.id/index.php/perspektif/article/view/248.
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Smuggling in Thing immensely impacts adverse to the stability of state finance this very take effect because no existence payment tax customs agency, and as a result, there is no income State finance in the field of import, problem other is clothes used also threaten health bodies, Directorate General Standardization and Protection Consumers ( Disperindag ) city Tanjung Pinang To do testing Laboratory against 25 ( two twenty-five) samples clothes used import Tanjungpinang.13
According to Soerjono Soekanto, the measure of effectiveness in the first element is that existing regulations regarding specific areas of life are pretty systematic.14
Based on Thing the then, the government, especially the Supervision Office and customs Service and Excise Type middle Customs C Pantoloan given authority by Law 17 of 2006 concerning Change on Constitution Number 10 of 1995 concerning Customs In Thing this Customs and Authorized excise is Investigator Employee Country Civil Service (PPNS) Customs and excise duty.15
The province of North Maluku, which has archipelagic characteristics and is directly adjacent to other countries or the high seas, is vulnerable as an entry point to circulate these goods. Therefore, the role of the Directorate General of Customs and Excise is needed to supervise these goods. Based on the background above, the author intends to conduct research titled “Optimization of the Directorate General of Customs and Excise of Maluku’s Supervision function towards Excited Goods’ Circulation in the Archipelagic Regions ."Based on the background, the research identifies problems as follows: (1) Optimizing the Type C Customs Intermediate Supervision and Service Directorate General of Customs and Excises' supervising role towards taxable goods circulation in an archipelagic region. (2) Enforcement of challenges, obstacles, and efforts by the Type C Customs Intermediate Supervision and Service Directorate General of Customs and Excises.
Research with the socio-juridical type is used to identify the form of supervision carried out by Ternate’s Type C Customs Intermediate Supervision and Service on excisable goods circulating in Ternate. To answer the problems formulated in this study, the researcher will use the type of socio-juridical research with the type of qualitative research. The novelty research's location will focus on the Type C Customs Intermediate Supervision and Service Directorate General of Customs and Excise to obtain necessary data and information.
The nature of this research is descriptive, which aims to test whether there is a causal relationship between the various problem variables studied. At the same time, the approach in this study is to use a conceptual approach and a statute approach. In this study, the types and sources of data needed are primary data or main data and secondary data. Primary data is data obtained from several interviews in the field. Both interviews were conducted with parties who became the primary source of obtaining research information. Secondary data is supporting data related to primary legal materials, such as legislation, books, theses, journals, opinions of legal scholars, research results, and other legal works. The data collection technique the writer uses in this research is literature study, field study, and documentation study.
B. Discussion
1. Optimizing the Type C Customs Intermediate Supervision and Service Directorate General of Customs and Excises’ supervising Role towards Taxable Good’s Circulation in an Archipelagic Region
13 Apriani Indah, Poti Jamhur, and Edison, “The Crime of Smuggling Used Clothes in Tanjung Pinang City” 6, no. 2017 (2021): 327–37.
14 Soerjono Soekanto. 1983. Penegakan hukum. Bina Cipta. Bandung. Pg. 80
15 Sylvester Dece Jelira , Andi Purnawati , and Ida Lestiawati "APPLICATION OF CRIMINAL SANCTIONS AGAINST IMPORTANT Smugglers of USED CLOTHES (Case Study of Several Court Decisions)," no. 1 (1862): 1862–76.
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Type C Customs Intermediate Supervision and Service Office the Directorate General of Customs and Excises is an institution in charge of supervising the circulation of excisable goods such as alcohol, all its derivatives and tobacco, and all its processed forms.16 The supervisory function has improved in line with the development of information technology, especially in areas with archipelagic characteristics, for example, in North Maluku, which geographically is an archipelagic province directly adjacent to the Pacific Ocean and the territory of the Philippines.
Import Duty is one post-reception taxation, especially those from sector tax trading international. According to Constitution number 17 of 2006, changes from Constitution number 10 of 1995 concerning Customs, duty enter defined as “ Fees ” country based on Constitution this is what is worn to imported goods ” . Implementation collection duty enters charged to Directorate General Customs and Excise, which is wrong one level unit Echelon I below Ministry Finance. As a collector reception country, Directorate General Customs and Excise sued for maximizing reception duty annually. This thing by the Duty and function of DJBC, namely as a Trade Facilitator ( giving facility trade, including making Duty deposit from other agencies ), Industrial Assistance ( Protecting industry in the country from competition no healthy with industry kind of from outside the country ), Community Protector ( Protecting Public from entry goods dangerous ) and as a Revenue Collector ( collecting tax on goods import, goods export as well as tax by maximum ).17
Various efforts made by the Ternate Customs and Excise Office in carrying out its supervisory function continue to be improved. These efforts include goods circulating in the community and those about to enter/leave the North Maluku region, including the use of applications that can monitor shipping crossing the North Maluku area. Supervision of excisable goods circulating in the community begins with outreach to traders, cafes, restaurants, and expedition entrepreneurs so that they always pay attention to which goods are subject to excise to check the validity of the excise. Furthermore, this trader is given an understanding of the prohibition of selling/circulating goods subject to excise without a valid excise. According to the Head of the Investigation Section of Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excises, cigarette traders carried the socialization because fake cigarette excise taxes were not at their designated; there were even cigarettes without excise. Supervision towards excisable goods’ entry and exit from and to the North Maluku region is carried out by outreach to shipping expedition entrepreneurs such as JNE, JNT, or other expeditions. The reason for smuggling these goods is that they are easy to enter and leave through online sales through stores such as Shopee, Tokopedia, and others. The mode of delivery of illegal excisable goods in the form of these goods:
a. No excise stamps;
b. Using fake excise stamps;
c. Using used excise stamps;
d. Using excise stamps that are not intended for use;
e. Using the false excise stamps.
The Head of the Investigation Section of Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excises, adds that entering these goods is available internationally and nationally. This process usually uses online store and delivery
16 Fakultas Hukum, Universitas Muhammadiayah, and Sumatera Utara, “Pusat Studi Konstitusi Dan Anti Korupsi Fakultas Hukum Universitas Muhammadiayah Sumatera Utara Jurnal Buletin KONSTITUSI Volume II, Isue I, April 2021” II, no. April (2021): 63–85.
17 Tony Triyulianto, Pebriana Arimbhi, and Emanuel Ageng Pratama Labupili, “Efektifitas Prosedur Kepabeanan Terkait Dengan Dwelling Time Untuk Importasi Di Kantor Pelayanan Utama Bea Dan Cukai Tipe C Soekarno Hatta Tahun 2017,” Jurnal Pajak Vokasi (JUPASI) 1, no. 1 (2019): 22–38, https://doi.org/10.31334/jupasi.v1i1.503.
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services such as JNE, JNT, and others. The process of entering goods from abroad (imports) also enters through company ships in North Maluku, such as Indonesia Weda Bay Industrial Park (IWIP), Weda Bay Nickel, and other companies with sea transportation facilities transport mining products and carry other goods in and out of Indonesia. With ships entering and leaving the company's territory, either from abroad or domestically, there is the potential for smuggling of goods carried by the crew or passengers of the ship entering Indonesia. The Ternate Customs and Excise Office always supervise incoming ships, especially from abroad, and if they find violations, they will continue with the legal process.
Customs start with plan planned work on Meeting Regional Work ( Rakerwil ) related enhancement growth economy through export declared in the form of contract performance.
On contract performance, this gives a target to each Head of KPPBC( Supervision Office and Customs Service Excise ) for push enhancement exports in the Maluku and North Maluku Regions are appropriate with potency area each.18
Optimizing supervision of excisable goods circulating in North Maluku has also experienced developments for the goods themselves, such as supervising the circulation of vape (electric cigarettes), where the liquid used is a derivative product of tobacco. Many people don't understand that this product is an excisable good because it includes tobacco and its processed products, except that vape liquid comes from processed fruits.
Settings then cross goods hit tax on area trading free in Indonesia if linked with theory authority is attribution given by a country to Directorate General Customs and excise duty.
Before there is an official note Director General of Customs and Excise Number 466/BC/2019 setting about excise duty in the region Free refers to Constitution Number 44 of 2007 and article 17 paragraph (2) of the Regulation Government Number 10 of 2012 that income goods hit tax for needs consumption in the Region Trading Free and Harbor Free “ can ” be given liberation excise.So in the area of Trading, Free has given the facility of free excise duty.
Whereas after there is a Memorandum of Service, Settings goods hit excise duty in the region Trading Free refers to Constitution Number 39 of 2007 and Regulation Government Number 41 of 2021 because in the area Trading Free, no given facility free excise duty again.19
Optimization of supervision by the Ternate Customs and Excise Office is enhanced in the form of surveillance at sea by cooperating with the Indonesian navy, Indonesian army, Indonesian Air and Water Police, North Maluku’s Regional Police, and National Narcotics Agency, Ministry of Trade, and base of operations in Sorong, West Papua. Berbagai upaya dilakukan demi peningkatan pengawasan yang dilakukan baik secara kemampuan personil maupun peningkatan bentuk kerjasama baik dalam negeri maupun dengan negara lain seperti dengan Australia dan Rusia dalam peningkatan kemampuan dan koordinasi dalam bentuk pelatihan-pelatihan pengawasan di laut terutama dalam pengawasan terhadap kapal-kapal yang melintas, singgah maupun dengan tujuan Maluku Utara, dan penggunaan teknologi informasi yang dapat mendeteksi kapal-kapal yang berada di perairan Maluku Utara.
Before there is an official note Director General of Customs and Excise Number 466/BC/2019 setting about excise duty in the region Free refers to Constitution Number 44 of 2007 and article 17 paragraph (2) of the Regulation Government Number 10 of 2012 that income goods hit tax for needs consumption in the Region Trading Free and Harbor Free “ can ” be given liberation excise.So in the area of Trading, Free has given the facility of free excise duty. Whereas after there is a Memorandum of Service, Settings goods hit excise duty
18 Himawan Yusuf, "Improving The Role Of Customs And Excise In Encouraging Exports Of Fishery Commodities: A Case Study In The Maluku Region," Journal Of Bppk: Financial Education And Training Agency 12, No. 1 (2019): 31–41, Https://Doi.Org/10.48108/Jurnalbppk.V12i1.363.
19 Arif Budiman, “Pengaturan Pengawasan Lalu Lintas Barang Kena Cukai Pada Kawasan Perdagangan Bebas (Studi Pencabutan Fasilitas Cukai Pada Kawasan Perdagangan Bebas),” Unes Law Review 3, No. 4 (2021): 392–
405, Https://Doi.Org/10.31933/Unesrev.V3i4.202.
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in the region Trading Free refers to Constitution Number 39 of 2007 and Regulation Government Number 41 of 2021 because in the area Trading Free, no given facility free excise duty again.20
The Ternate Customs and Excise Office executes its supervisory duties with support from the Operations Facility Base from Sorong, West Papua, which has the task of being a coordinator for the Maluku, North Maluku, and Papua and West Papua regions. Facilities and infrastructure, such as supervisory ships, provide technical guidance related to surveillance at sea. Meanwhile, in onshore supervision cooperation, the Ternate Customs and Excise Office cooperates with the police, socialization, and law enforcement against goods circulating in the community. The Head of the Sub-section of Enforcement and Operational Facilities at the Head of the Investigation Section of Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excises, explains that law enforcement is applied in the expedition/delivery service providers that receive shipments of illegal excisable goods. This is due to the rise of online sales, so the Ternate Customs and Excise Office must be prepared to monitor the movement of goods traded online.
Law enforcement against alcohol and all its derivatives is also carried out in cafes, discotheques, hotels, and other traders who sell alcoholic beverages.21 Usually, these items do not have excise stamps, fake excise stamps, or excise taxes that are not intended for use. Ternate cooperates with the North Maluku province ministry of trade and the police in law enforcement related to sales permits from the Customs and Excise Office. During the supervision; it is found that alcoholic beverages that do not have excise stamps, fake excise stamps, or are not intended for use. In that case, the Ternate Customs and Excise Office will immediately act to confiscate/confiscate. The case will be forwarded to the legal domain, while the unlicensed ones are handed over to the Ministry of Trade because the Ternate Customs and Excise Office is not authorized for sales permits. The Ternate Customs and Excise Office in improving services and supervision works based on the Main Performance Indicators or Indikator Kinerja Utama (IKU) to ensure that the results obtained are in line with expectations, while the indicators include::
a. Prosecution;
b. Supervision;
c. Socialization.
Efforts to improve performance at the Ternate Customs and Excise Office were also carried out by bringing in management consultants to assess how far the performance of the Ternate Customs and Excise Office on the service and supervision functions. With a measurable KPI, it is hoped that the service and supervision function of the Ternate Customs and Excise Office can be optimized. The Ternate Customs and Excise Office's organizational structure and its primary duties and functions suggest downsizing if it is found that there are sub-organizations that are less important in their existence. Therefore, in the Interview with the Functional Officer of Customs and Excise Inspector Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs can run optimally at their duties and functions.
Regarding the import of used clothes, the Ternate Customs and Excise Office has the authority to directly supervise the entry of used clothes because the used clothes are imported from Malaysia or Singapore, or other countries with import ports in Southeast Sulawesi, South Sulawesi, Nusa West Southeast or East Nusa Tenggara, then distributed via nationwide shipping, so that the more competent authority is the ministry of trade. Still, regarding that, the goods are illegally imported goods. If caught during the operation, illegally imported goods will continue with the legal process and the coordinating ministry of trade, while the supervision of
20 Budiman.
21 Affandi Makmur Limpo and Patawari Patawari, “Analisis Yuridis Sosiologis Terhadap Pelaksanaan Peraturan Daerah Nomor 8 Tahun 2006 Tentang Larangan Peredaran Minuman Beralkohol Dan Pengawasannya Di Kabupaten Jeneponto,” Khatulistiwa Law Review 1, no. 1 (2020): 1–20, https://doi.org/10.24260/klr.v1i1.10.
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goods circulating in the community, especially those that have been traded in the market, is more fully the responsibility of the ministry of trade.
2. Enforcement of Challenges, Obstacles, and Efforts by the Type C Customs Intermediate Supervision and Service Directorate General of Customs and Excises Implementing the Supervision and Service function by Type C Customs Intermediate Supervision and Service Directorate General of Customs and Excises cannot be separated from the existence of obstacles and obstacles, which makes the Supervision and Service function less effective. This ineffectiveness can be measured by indicators of legal effectiveness as expressed by Soejono Soekanto. The effectiveness of the law, according to Soerjono Soekanto, is determined by 5 (five) factors, namely:22
a. The law factor itself (regulation);
b. The law enforcement factor parties formulate or implement the law.
c. Facility factor that supports law enforcement.
d. Society factor is the environment where the law is applied.
e. Cultural factors as the art of work based on the human initiative in social life
Regarding legal factors, legal products that cover the performance of the Type C Customs Intermediate Supervision and Service Directorate General of Customs and Excises are deemed to have been fulfilled both from the law to technical implementing regulations at the central and regional levels. The second factor is the law enforcement factor, defined as the ability of law enforcement personnel, in this case, law enforcement officers at the Ternate Customs and Excise Office, to carry out their duties. According to the Head of the Investigation Section of Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excises, the number of personnel (investigators) available is 9 (nine) qualified people. These people have attended education and training in customs and excise nationally and internationally. It may still be considered to be sufficient if viewed from the quality. However, if viewed from the number of personnel, this is still considered inadequate, considering the vast surveillance area. North Maluku is an archipelagic province that is the northernmost and is directly adjacent to other countries and the Pacific Ocean.
The vast area with archipelagic characteristics and an international shipping lane area requires the Ternate Customs and Excise Office to continue to improve itself in the form of supervision by constantly monitoring the passage of ships passing through the waters of North Maluku. Thus, law enforcers must be able to both in quality and quantity. According to the Head of the Investigation Section of Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excises, the shortage of personnel has received backup or support from Sorong’s base of operations. However, it is hoped that there will be an increase in personnel.
According to the Functional Officer of Customs and Excise Inspector Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs, the Ternate Customs and Excise Office has 1 (one) patrol boat, patrol car, communication equipment, satellite telephone, firearms, and other supporting facilities. These facilities are considered insufficient, but with support from other institutions such as the Navy/Army, Air and Water Police, and especially Sorong’s base of operation, the limitation of facilities and infrastructure can be resolved. However, this situation cannot be maintained continuously, considering the strategic location of the North Maluku waters requires facilities and infrastructure that do not always depend on assistance from other agencies. In the years to come, seaports and airports in North Maluku can turn into ports or international airports carrying out the export-import
22 Soerjono Soekanto. 2007. Pokok-Pokok Sosiologi Hukum. PT. Raja Grafindo Persada. Jakarta. Pg. 110
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process. In the years to come, seaports and airports in North Maluku can turn into ports or international airports carrying out the export-import process. If this is the case, the Ternate Customs and Excise Office must prepare itself, especially regarding its facilities and infrastructure readiness. The community factor is the fourth factor of the indicators of the work effectiveness of the Ternate Customs and Excise Office. People in North Maluku, in general, are people who do not understand this excise duty, which goods may be subject to excise duty or other forms of counterfeit excise and not for their intended purpose.
Goods subject to excise duty contain tobacco and other processed goods such as cigarettes.
The people of North Maluku generally consume branded cigarettes, such as products from HM Sampoerna, Gudang Garam, and others which tend to have excise stamps but do not know whether the excise stamps are fake or deliberately sent to the false designation. The public, in general, only sees the presence or absence of excise stamps and does not understand the meaning of the excise stamps. Meanwhile, non-taxed cigarettes are very rarely circulated in North Maluku. For goods that contain alcohol, such as alcoholic beverages, there is a culture in some North Maluku people who drink alcoholic beverages produced by the people (traditionally) known as Cap Tikus. This liquor is traditionally produced by fermenting the Nira/Enau tree water. Of course, it is an illegal product that does not have an excise stamp on its sale in its production. This is a challenge from the Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs, in supervising traditional alcoholic beverage products.
This public misunderstanding about excise makes the law less effective in working in the community. It is hoped Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs, can provide massive and measurable socialization. This socialization should explain the importance of using excisable goods, the benefits of paying excise, and reporting violations. The following is data on the results of supervision and action carried out by Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs, during 2019-2021
Table 1
2019-2021 Result Data Monitor and Enforcement year Type of
Violation Number of
Cases Number of
confiscated goods Tobacco Brands
Beverage Brands containing Ethyl
Alcohol 2019
TP and BCEA
excise 19
15720 Cigarettes 67 bottles of liquid 200 grams of sliced
tobacco
170 Bottles of BCEA
Clove warehouse,
rolling
Chinese Spirit, Snow beer
2020
TP and BCEA excise
13 19440 Cigarettes 276 Bottles of BCEA
Clove warehouse,
rolling
Snow beer 2021 TP Excise 19
20080 Cigarettes 10 Bottles of Liquid
Clove warehouse,
rolling
Snow beer Source: Data processed from Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excises
Keterangan :
TP = Tobacco Products
BCEA = Beverages Containing Ethyl Alcohol
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Table 2
Location of Violations and State Losses in 2019-2021 year Type of
Violation
Location of
Enforcement Total State Losses description 2019 TP and
BCEA excise
Sula and Taliabu,
Weda Islands Rp. 15.214.960,- Legal proceedings 2020 TP and
BCEA excise
Sula and Taliabu,
Weda Islands Rp. 16.112.000,- Legal proceedings 2021 TP Excise
Sula, Taliabu, and Obi Islands, Makian Waters, dan Laiwui
Village
Rp. 12.091.320,- Legal proceedings Source: Data processed from Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excises
Based on the table above, it can be seen that violations occurred in areas that allow transportation between countries. Company ships in North Maluku, such as Indonesia Weda Bay Industrial Park (IWIP), Weda Bay Nekel, and other companies, can enter and leave the country of Indonesia from abroad when viewed from the value of state losses are still relatively small. Still, many goods may be smuggled into this area if left unchecked. The weakness lies in the violations that occurred. The law enforcement process is still lacking; of the 49 violations that occurred since 2019-2021, the Ternate Customs and Excise Office through the Functional Officer of Customs and Excise Inspector Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs. The officer confiscated these goods, and law enforcement has not continued to the investigation stage. Since 2020, PT Weda Bay Industrial Park (IWIP) has cooperated with the Type C Customs Intermediate Supervision and Service Office, the Directorate General of Customs and Excise, with the Customs Zone's inauguration within the Weda Bay Industrial Estate. The custom will facilitate the supervision carried out by the Directorate General of Customs and Excise on the traffic of imported (incoming) and exported (outgoing) goods within the Industrial Estate either through seaports or airports.
C. Conclusion
Based on the description of the supervision function’s optimization by the Type C Customs Intermediate Supervision and Service Office of the Directorate General of Customs and Excise, the conclusions are as follows:
1. The supervisory function carried out so far has improved in line with the development of information technology and continues to be required to improve services and supervision of the circulation of excisable goods by optimizing cooperation between other law enforcement agencies such as the navy, the army, air, and water police, national narcotics agency, the Ministry of Trade, Base of Operation in Sorong, West Papua, and other institutions. The cooperation model is carried out by performing joint operations.
Performance improvement is measured by Key Performance Indicators or Indikator Kerjasama Umum (IKU).
2. Challenges and obstacles in implementing service and supervisory functions are reflected in 5 (five) factors that affect the effectiveness of the law, namely:
a. The legal factor is currently, the laws and regulations that have become the implementation essential towards supervisory function are adequate and synergistic with each other (mutatis-mutandis);
b. The condition of law enforcement, especially in terms of quantity, is still felt to be lacking, considering the archipelago's vast area is monitored, and the existing legal process is not being completed;
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c. Facilities or facilities owned are still less supportive of performance;
d. Lack of public understanding of the form of fake excise duty and not its designation and the benefits of imposing excise, which is still minimal
The public's lack of concern for excisable goods circulating, even though they are known to be smuggled goods or goods subject to excise duty, is still low.
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