PENGAWASANADMINISTRATIFTERHADAPPEMBERITAHUANBARANG KENA CUKAI YANG SELESAI DIBUAT BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR161/PMK.04/2022 Studi di Kantor Pengawasan dan Pelayanan Bea dan Cukai Kediri

Abstract

This research examines the implementation of administrative supervision of the notification of Excise Goods (Barang Kena Cukai/BKC) that have been completed, as regulated in the Minister of Finance Regulation Number 161/PMK.04/2022, with a case study at the Customs and Excise Supervision and Service Office (KPPBC) of Kediri. The background of this study stems from the importance of optimizing state revenue in the excise sector, particularly tobacco products, which often face challenges related to the circulation of illegalcigarettes. The objective of this research is to analyze the implementation of administrative supervision of excise goods notifications at KPPBC Kediri and to identify the obstacles encountered in applying the regulation. The research employs an empirical legal method with a qualitative approach, using in-depth interviews, questionnaires, and document studies to collect both primary and secondary data. The findings indicate that administrative supervision carried out by Kediri Customs and Excise has been conducted in accordance with the regulations, particularly through the CK-4 reporting system and verification of production documents. However, several challenges remain, including delays in reporting by business operators, limited human resources, and data input errors that affect the distribution process of excise goods. These obstacles are further compounded by the complexity of the new regulation, which has not been fully understood by industry players, especially small and medium enterprises.This study recommends enhancing regulatory socialization, improving information technology systems, and strengthening the capacity of supervisory officers to increase the effectiveness of supervision. Consequently, it is expected that these measures will minimize potential revenue leakages and support the achievement of control and supervision objectives in the distribution of excise goods as mandated by the legislation.