Citra Novlyani, Ahdiat Rizkiansyah, Deni Malik

Efektivitas Penertiban Nota Hasil Intelijen Dalam Rangka Pengawasan Barang Ekspor Di Kantor Pelayanan Utama Bea Dan Cukai Tipe A Tanjung Priok Tahun 2024

Introduction

Efektivitas penertiban nota hasil intelijen dalam rangka pengawasan barang ekspor di kantor pelayanan utama bea dan cukai tipe a tanjung priok tahun 2024. Analisis efektivitas Nota Hasil Intelijen (NHI) dalam pengawasan barang ekspor di KPUBC Tanjung Priok 2024. Menemukan efektivitas 95,83%, tingkat kepatuhan ekspor meningkat, namun ada tantangan SDM.

Abstract

Supervision of export activities plays a crucial role in maintaining exporter compliance and preventing potential violations that may lead to state revenue losses. One of the strategic instruments employed by the Directorate General of Customs and Excise is the Nota Hasil Intelijen (NHI), which serves as an early detection tool for potential violations in export activities. This study aims to analyze the effectiveness of export goods supervision based on NHI at the Main Customs Office (KPUBC) Type A Tanjung Priok in 2024, using the effectiveness framework proposed by Martani and Lubis in Hermawan (2017), which includes the resource approach, process approach, and goals approach. This research adopts a qualitative method with a case study approach. Data were collected through in-depth interviews with six key informants from internal DJBC personnel and business actors, supported by secondary data such as performance reports (LAKIN), standard operating procedures (SOP), and NHI export statistics. The research findings indicate that NHI-based export supervision at KPUBC Tanjung Priok is highly effective, with a 95,83% follow-up rate and various forms of enforcement, including export cancellation, investigation, and seizure of goods by the state. The challenges identified include limitations in human resources, facilities, and technical disruptions in the field. To address these issues, several efforts have been made, such as technical training, inter-unit coordination, and the use of digital documentation tools. In conclusion, the implementation of NHI has significantly improved export compliance and violation prevention, although further strengthening is needed in terms of human resources and operational infrastructure.

Review

This paper presents a timely and relevant analysis of the effectiveness of Nota Hasil Intelijen (NHI) in supervising export goods at the Main Customs Office (KPUBC) Type A Tanjung Priok. The research effectively highlights the critical role of export activity supervision in ensuring exporter compliance and preventing state revenue losses, positioning NHI as a strategic instrument for early detection of potential violations. The study's objective to analyze effectiveness using the established framework by Martani and Lubis in Hermawan (2017)—encompassing resource, process, and goals approaches—provides a structured and comprehensive lens for evaluation, making its findings particularly valuable for practitioners and policymakers in customs and trade. The qualitative method, employing a case study approach, is well-suited for an in-depth exploration of this specific operational context. The data collection strategy, involving in-depth interviews with six key informants from both internal DJBC personnel and business actors, along with supporting secondary data like performance reports, SOPs, and NHI export statistics, ensures a comprehensive and triangulated perspective on the phenomenon. The findings strongly indicate that NHI-based export supervision at KPUBC Tanjung Priok is highly effective, evidenced by an impressive 95.83% follow-up rate and diverse enforcement actions, including export cancellation, investigation, and seizure of goods. This demonstrates the tangible impact of NHI in preventing violations and upholding regulatory standards. While the study robustly demonstrates the high effectiveness of NHI, it also realistically identifies critical operational challenges. These include limitations in human resources, facilities, and technical disruptions in the field, which are common issues in large-scale enforcement operations. The paper commendably acknowledges the ongoing efforts to address these challenges through technical training, inter-unit coordination, and the adoption of digital documentation tools. In conclusion, the research underscores that the implementation of NHI has significantly improved export compliance and violation prevention, thereby contributing to national economic security. The explicit recommendation for further strengthening in terms of human resources and operational infrastructure provides a clear and actionable direction for ensuring sustained and enhanced effectiveness of this crucial supervisory mechanism.

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