ANALISIS PELAYANAN KHUSUS TERHADAP PREDIKAT MITA KEPABEANAN

Abstract

The main objective of this academic study is to analyze the handling and management of Customs MITA in connection with changes in regulations that separate the assessment of Customs MITA status and customs management.

This academic study uses a qualitative analysis method with a data source analysis method approach using triangulation techniques. Data collection techniques were conducted through interviews, field observations, complete literature studies, and Focus Discussion Group (FGD). This study is a form of public policy evaluation based on the theory of William M. Dunn. The conclusion obtained is that the application of customs procedures in accordance with the provisions of the regulations governing the Customs Code is considered effective, efficient, meets needs, provides a sense of fairness in expediting the process of releasing goods, but in terms of accuracy it needs to be re-evaluated regarding the elimination of the application of article 16 paragraphs (1) and (2 ) Customs Law Number 10 of 1995 because it has a juridical impact. The economic benefits obtained by MITA have an impact on time and cost efficiency. Obstacles that often arise are quickly resolved by DJBC and in terms of supervision, it is carried out using NHI, document review and audit mechanism, even though there is still a gap in the number of human resources which is not sufficient, this has an impact on MITA not being able to carry out a complete audit.