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Abstract

The decrease of customs clearance time is a form of reform and modernization of customs, through the policy of red line reduction. With a short customs clearance time, the velocity of goods in ports and airports become faster so as to support the smooth flow of national logistics. Smooth flow of goods will support the trade, which ultimately government revenue from import duties will be affected. This study aims to find the effect of the policy on the government revenue. The study used the data of 35 periods before and after the red line reduction policy was taken. The result shows that the policy of red line reduction negatively affects the government revenue of import duties.

Bahasa Abstract

Salah satu bentuk reformasi dan modernisasi kepabeanan adalah penurunan waktu customs clearance, melalui kebijakan penurunan jalur merah. Dengan waktu customs clearance yang makin singkat, maka perputaran arus barang di pelabuhan maupun bandara menjadi makin cepat sehingga mendukung kelancaran arus logistik nasional. Kelancaran arus barang akan meningkatkan perdagangan yang pada akhirnya penerimaan kepabeanan dan pajak dalam rangka impor ikut mengalami kenaikan. Penelitian ini bertujuan untuk melihat pengaruh kebijakan penurunan jalur merah terhadap penerimaan bea masuk. Penelitian menggunakan data 35 periode sebelum dan sesudah kebijakan penurunan jalur merah tersebut diambil. Hasil penelitian menunjukkan bahwa kebijakan penurunan jalur merah berpengaruh negatif terhadap penerimaan bea masuk.

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