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47  Articles
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The objectives of the current study are: 1) to identify and analyze the authority of prosecutor as the executor of judge’s decision on the spoils resulting from criminal act of excise, 2) to find out and analyze the arrangements regarding the coordination... see more

Imported used clothing is a big problem for the Unitary State of the Republic of Indonesia, there are many factors that make used clothing illegal, ranging from harming domestic clothing producers to threatening public health because it contains various k... see more

Tobacco excise is the largest contributor to revenue in the state budget collected by the Directorate General of Customs and Excise (DGCE). On the other hand, the largest prosecution carried out by DGCE from the top 10 (ten) prosecutions is the prosecutio... see more

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can... see more

Some challenges appear in this issue that the Indonesian border agencies indicate weaknesses in coordination, fragmented policy instruments, and disputes in implementing laws. There has little evidence in the previous study about the integration of border... see more

This article discusses the role of the press in uncovering cases of corruption, using the editorial of Pedoman daily newspaper in the early years of the New Order period 1969-1974. The newspaper was eventually prohibited to publish because of it... see more

Speaking about the impact of the use of the software SYDONIA to the Directorate-General of the Customs and Excises in maximization of the public receipts: Case of the Management of the Eastern Province of 2010 to 2015, we left the assumption according to ... see more

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