EFEKTIVITAS PENERAPAN DENDA ADMINISTRASI ATAS PELANGGARAN STRIPPING CONTAINER LESS THAN CONTAINER LOAD (LCL) DALAM MENINGKATKAN PENERIMAAN NEGARA DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2023 SAMPAI DENGAN 2025

Abstrak

The implementation of administrative fines for violations of Less than Container Load (LCL) container stripping plays an important role in supporting state revenue collection and customs compliance, particularly amid the high volume of import activities at the Type A Main Customs and Excise Office of Tanjung Priok. This study aims to analyze the effectiveness of administrative fine implementation, identify the challenges encountered, and examine the efforts undertaken to increase state revenue during 2023–2025. The study employed a descriptive qualitative approach, with data collected through interviews, observations, and documentation, and analyzed based on Duncan’s effectiveness dimensions: goal attainment, integration, and adaptation. The findings indicate that the implementation of administrative fines has been effective. The realization of payments under Administrative Sanction Assessment Letters (SPSA) reached 100%, generating total state revenue of IDR 4,768,640,000. Effectiveness was also supported by inter-unit coordination, communication with service users, adaptation to regulatory changes, the utilization of information technology, and human resource development. The main challenges included differences in users’ understanding of customs regulations, the complexity of LCL activities, regulatory changes, and the high volume of imports. Efforts included enhanced socialization, strengthened coordination, technology optimization, human resource development, and periodic evaluation. The findings imply the need for  continuous  strengthening  of  customs  supervision  and enforcement to optimize state revenue and compliance.

Keyword Effectiveness, Administrative Fines, LCL Container Stripping, State Revenue, Customs