ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PROBABILITY KEPUTUSAN KEBERATAN DI BIDANG KEPABEANAN

To determine import and export duties, goods are grouped based on the goods classification system, namely the Harmonized System (HS). ASEAN is required to use the ASEAN Harmonized Tariff Nomenclature (AHTN). The principles of the AHTN protocol include legal remedies for classification decisions. The study aims to determine the factors that influence the probability of an Objection Decision and its value as well as the efforts of the Directorate General of Customs and Excise (DGCE) in dealing with objection disputes. The scope is the determination of Customs and Excise Officials that cause underpayment of import duties, export duties, import taxes, and/or administrative sanctions in the Customs sector (SPP, SPPBK, SPSA, and SPTNP) to which Objections are submitted. The methods used are descriptive statistics and nominal logistic regression. Use secondary data from January 2021 to May 2024 and primary data from Customs and Excise officials and importers who object. The results of the study are (i) the factors that influence: the value of the invoice, the decision office of the Customs and Excise official, and the subject of the dispute, (ii) The probability of the objection decision granting all: the decision-issuing office of the Customs and Excise official Prime Customs and Excise Office type A Tanjung Priok is 0.246 times compared to Other Offices, and the decision-issuing office of the Customs and Excise official Customs and Excise Office Belawan is 0.531 times compared to Other Offices, (iii) The probability of the objection decision being determined differently: the decision-issuing office of the Customs and Excise official Prime Customs and Excise Office type C Soekarno Hatta is 0.430 times compared to Other Offices, the decision-issuing office of the Customs and Excise official Customs and Excise Office Tanjung Perak is 0.025 times compared to Other Offices, and the decision-issuing office of the Customs and Excise official Customs and Excise Office Belawan is 0.315 times compared to Other Offices, (iv) DGCE can provide an understanding to importers/exporters that the objection decision is made based on the authority to resolve objections so that importers/exporters can optimize the objection process.