REKONSTRUKSI LELANG BARANG TEGAHAN DI INDONESIA

Anggara, Muhammad Rizki Dian (2025) REKONSTRUKSI LELANG BARANG TEGAHAN DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui motif-motif underground economy dalam rekonstruksi proses lelang barang milik negara eks tegahan bea cukai. Metode penelitian yang digunakan dalam penelitian ini adalah wawancara kualitatif semi-structured indepth interview dengan melibatkan informan yang memiliki latar belakang sebagai perumus kebijakan dan pelaku kebijakan dalam proses penegahan barang hingga proses pelelangan barang. Informasi hasil wawancara digunakan untuk menentukan faktor-faktor underground economy yang terjadi, rekonstruksi mekanisme lelang dapat dimanfaatkan sebagai celah dalam melakukan tindakan ilegal, dan Upaya-upaya yang dilakukan untuk mengurangi potensi kecurangan. Hasil menunjukkan bahwa beban pajak, informal economy, beban regulasi, dan kualitas institusi menjadi faktor utama yang mendorong terjadinya underground economy dalam proses penegahan hingga pelelangan barang, serta celah hukum yang terdapat dalam mekanisme lelang pada barang-barang eks tegahan bea cukai turut menunjang adanya indikasi praktik ilegal. Rekomendasi yang dapat dilakukan adalah dengan melakukan Upaya represif dan preventif pada instansi terkait yaitu Direktorat Jenderal Bea dan Cukai serta Direktorat Jenderal Kekayaan Negara. Kata kunci: lelang, barang tegahan, kepabeanan, barang milik negara. ABSTRACT This research aims to understand the motives of the underground economy in the reconstruction of the auction process for state-owned goods previously seized by customs. The research method used in this study is semi-structured in-depth qualitative interviews involving informants with backgrounds as policy formulators and policy implementers in the process of seizing goods to the process of auctioning goods. The information from the interviews is used to determine the factors of the underground economy that occur, the reconstruction of the auction mechanism can be exploited as a loophole for illegal activities, and the efforts made to reduce the potential for fraud. The results show that the tax charge, informal economy, regulatory burden, and institutional quality are the main factors driving the occurrence of the underground economy in the process from seizure to auction of goods, as well as the legal loopholes in the auction mechanism for former customs seizure goods, which also support indications of illegal practices. The recommendation that can be made is to implement repressive and preventive measures at the relevant agencies, namely the Directorate General of Customs and Excise and the Directorate General of State Assets. Keywords: auction, seizure goods, customs, state-owned goods.

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