ANALISIS PENGAWASAN KEBIJAKAN FASILITAS KAWASAN BERIKAT BAGI IMPORTIR DI KANTOR PENGAWASAN PELAYANAN BEA DAN CUKAI CIKARANG TAHUN 2021 2022

Abstract

The government keeps on boosting the growth of export, other than providing facility of license and formulating supporting policy, the government also provides customs facility of bonded zone facilities. This Bonded Zone is intended to be an Export Processing Zone, since the produced goods in this zone are prioritized to be exported. The effort of the government to speed up the economic growth and escalate the interest in foreign and domestic investment. According to the Government Regulation Number 85 of 2015 regarding Bonded Hoarding includes building, place or zone that fulfils a certain requirement for import goods and/or hoarding goods from other places within the customs area to be processed or merged before being exported or imported and be utilized. The purpose of this study is to find out supervision on the policy of bonded zone facilities provided by Directorate General of Customs and Excises to the bonded zone companies. This study is a qualitative study. The results of this study show that Directorate General of Customs and Excises provides and implements the policy of bonded zone facilities and by the supervision on the policy of bonded zone facilities in order to facilitate the smoothness of documentation process and transfer of imported or exported goods to the businessperson. The supervision on the policy of Bonded zone facilities is conducted to prevent any violation, Import Duties and Import Taxes collection, supervision on the prohibited and limited goods, and misuse of provided facility. Due to the chance of the aforementioned risk, it is necessary to supervise the policy of the Bonded Zone facilities.