Determinan Kepatuhan Peraturan Kepabeanan dengan Moderasi Fasilitas Fiskal Kepabeanan (Studi Empiris Laporan Hasil Audit Bea dan Cukai)

Rezeki Sitepu, Rulih and Muktiyanto, Ali and Christya Rahayu, Heffi (2025) Determinan Kepatuhan Peraturan Kepabeanan dengan Moderasi Fasilitas Fiskal Kepabeanan (Studi Empiris Laporan Hasil Audit Bea dan Cukai). Determinan Kepatuhan Peraturan Kepabeanan dengan Moderasi Fasilitas Fiskal Kepabeanan (Studi Empiris Laporan Hasil Audit Bea dan Cukai), 6 (1). pp. 101-114. ISSN https://issn.brin.go.id/terbit/detail/1581412575

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Abstract

The increase in customs audit bills, especially for companies benefiting from fiscal facilities, indicates potential compliance issues with customs regulations that necessitate further examination. This study investigates the influence of transfer pricing, leverage, profitability, and inventory intensity on customs compliance, with fiscal facilities serving as a moderating variable. The study utilises Audit Reports from the Directorate General of Customs and Excise, integrating importer facility data, financial statements, and customs audit bills from 2019 to 2023. The sample comprises manufacturing companies listed on the Indonesia Stock Exchange that have been subjected to customs audits. Data analysis encompasses effect testing and multiple regression, accompanied by classical assumption evaluations. Research demonstrates that transfer pricing, leverage, and inventory intensity substantially affect customs compliance, while profitability and fiscal facilities exert no direct influence. Fiscal facilities mitigate the relationship between leverage and compliance, underscoring their influence on corporate adherence to customs regulations. Keyword: Customs Regulatory Compliance, Customs Fiscal Facility, Transfer Pricing, Leverage, Customs Audit

Item Type:	Article
Subjects:	Dewey decimal Classification Subject Areas > 300 Ilmu Sosial > 330 - 339 Ilmu Ekonomi
Divisions:	Fakultas Ekonomi > Program Studi Manajemen
Depositing User:	Dr. Heffi Christya Rahayu, SE., M.Si.
Date Deposited:	01 Jul 2025 08:04
Last Modified:	01 Jul 2025 08:04
URI:	http://repository.upp.ac.id/id/eprint/2568

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