Analysis of the Government Internal Control System Implementation to Prevent Abuse of Import Facilities for Export Purposes

Rachel Ananditha Rachman (), Dian Imanina Burhany and Arif Afriady
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Rachel Ananditha Rachman: Politeknik Negeri Bandung, Accounting Department
Dian Imanina Burhany: Politeknik Negeri Bandung, Accounting Department
Arif Afriady: Politeknik Negeri Bandung, Accounting Department

A chapter in Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025), 2025, pp 172-181 from Springer

Abstract: Abstract In every operational activity of an organization, whether a business or public/government organization, there is no escape from control activities. One form of control in government organizations is through the Government Internal Control System (SPIP). One of the primary benefits of SPIP is to prevent fraud. One of the programs of the Directorate General of Customs and Excise (DJBC) that requires SPIP due to several cases of fraud in the form of abuse is the Import Facilities for Export Purposes (KITE). Several companies receiving facilities did not fulfill their obligations, even though DJBC had implemented e-government through electronic monitoring. This study aims to evaluate the implementation of SPIP in KITE facility, identify supporting and inhibiting factors, and recommend steps that must be taken to overcome abuse of these facilities in the West Java Regional Office of DJBC. The research method used is a qualitative method, which is carried out through observation, interviews, and documentation. Credibility testing is carried out by expanding observations, increasing persistence, using triangulation, and using reference materials. The study results indicate that the implementation of SPIP at the West Java Regional Office of DJBC in managing the KITE facility has been effective through a strengthened control environment, risk assessment, structured internal supervision, and continuous monitoring. All elements are supported by collaboration, transparency, and effective communication. However, improvements are needed in enhancing the information system as part of e-government, particularly the integration of the CEISA application with IT Inventory and CCTV, to ensure real-time accessibility.

Keywords: Abuse; Customs; E-Government; Fraud; Government Internal Control Sytem (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-938-4_21

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