ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENDAPATAN BEA DAN CUKAI SEBELUM DAN SESUDAH PENERAPAN ASEAN FREE CHINA TRADE AREA (ACFTA) DI INDONESIA (Studi Kasus Pada KPPBC Tipe Madya Pabean Tanjung Perak.)

Abstract

2015 is the time at which countries in Southeast Asia prepare for the ASEAN Economic Community (AEC). Readiness of each state is required how they can face of this moment and one of them is Indonesia. In 2010, Indonesia has been agree with ASEAN Free Trade Area (ACFTA) to reach one of the state, namely Direktorat Jenderal Bea dan cukai (DJBC) with a decrease in the amount of revenue the state and if DJBC is not ready for it then slowly economic sector of the state may decline. The purpose of this study was to analyze the effectiveness of customs and excise revenue before and after ACFTA held in Indonesia. Analyze the contribution of each type of goods to total customs revenue before and after the implementation of ACFTA in Indonesia. the method that used in this research is qualitative study using secondary data from the interview and direct observation. The result of this study indicate that the effectiveness of customs duties and export duties showed negative result due to the ability of state of Indonesia which impressed not ready to ACFTA because the quality of domestic product that have not increased either.