Analysis of Authorized Economic Operator Policy in the Tanjung Priok Customs and Excise Service Office: Strengths and Weaknesses
- 10.2991/assehr.k.210531.039How to use a DOI?
- Strengths, Weaknesses, Policy Implementation, Authorized Economic Operator
Export/import activities are the main activities in international trade. In order to carry out these activities, a policy supporting the ease and resolution of customs issues in managing import and export is needed. One of the implemented policies is an Authorized Economic Operator policy (AEO policy). The aim of this study is to analyze the strengths and weaknesses of the implementation of the regulation PMK227/PMK.04/2014 concerning certified economic operators, in resolving customs issues. This research used a qualitative approach with in-depth interviews. The results show that this policy has an advantage in accelerating customs administration. A disadvantage of the policy is a high compliance cost for a taxpayer to fulfill the requirements. There are several problems while implementing this policy. First, the service business actors cannot get the benefits of the AEO policy. Second, there are some issues regarding human resources and the Information Technology system. Third, the lack of coordination among the institutions related to customs processes.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Berlian Kusuma Bachtiar AU - Inayati PY - 2021 DA - 2021/05/31 TI - Analysis of Authorized Economic Operator Policy in the Tanjung Priok Customs and Excise Service Office: Strengths and Weaknesses BT - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019) PB - Atlantis Press SP - 310 EP - 317 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210531.039 DO - 10.2991/assehr.k.210531.039 ID - Bachtiar2021 ER -