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Abstrak :
[ABSTRAK
Tesis ini bertujuan untuk mendapatkan suatu model keberhasilan operasi intelijen DJBC dalam menghindari terjadinya kegagalan dalam operasi intelijen DJBC dalam tugas dan fungsi DJBC sebagai Community Protector melalui instrumen cukai. Peneliti ingin mengetahui faktor-faktor apa saja yang memberi kontribusi dalam keberhasilan sebuah operasi Intelijen DJBC. Penelitian menggunakan beberapa teori yang mengenai kegagalan intelijen sebagai pedoman, dan peneliti menggunakan metode penelitian kualitatif untuk mempelajari dan menghasilkan kesimpulan yang faktual mengenai model keberhasilan Intelijen DJBC. Penelitian ini diharapkan dapat berguna untuk mengembangkan ilmu intelijen khususnya tentang model keberhasilan dalam pencegahan dan pengungkapan atas pelanggaran ketentuan perundang-undangan. Penelitian ini dilakukan dengan mengidentifikasi faktor-faktor pendorong keberhasilan kerja intelijen DJBC. Hasil penelitian akan menjelaskan bagaimana efektifitas sebuah organisasi intelijen dalam merespon dan melakukan upaya pencegahan melalui peningkatan kinerja intelijen.

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ABSTRACT
This thesis aim to obtain a model of successful intelligence operations in the DGCE avoid failure in intelligence operations DGCE in DGCE duties and functions as the instrument through excise Community Protector. Researchers want to know what are the factors that contribute to the success of an operation DGCE Intelligence. Research using several theories about intelligence failures as a guide, and researchers using qualitative research methods to study and produce factual conclusions regarding efficacy models DGCE Intelligence. This research is expected to be useful to develop a science of intelligence, especially on a model of success in the prevention and disclosure of violations of statutory provisions. This research was carried out by identifying the factors driving success DGCE intelligence work. The results of the study will explain how the effectiveness of an intelligence organization in response and prevention efforts through increased intelligence performance.;This thesis aim to obtain a model of successful intelligence operations in the DGCE avoid failure in intelligence operations DGCE in DGCE duties and functions as the instrument through excise Community Protector. Researchers want to know what are the factors that contribute to the success of an operation DGCE Intelligence. Research using several theories about intelligence failures as a guide, and researchers using qualitative research methods to study and produce factual conclusions regarding efficacy models DGCE Intelligence. This research is expected to be useful to develop a science of intelligence, especially on a model of success in the prevention and disclosure of violations of statutory provisions. This research was carried out by identifying the factors driving success DGCE intelligence work. The results of the study will explain how the effectiveness of an intelligence organization in response and prevention efforts through increased intelligence performance., This thesis aim to obtain a model of successful intelligence operations in the DGCE avoid failure in intelligence operations DGCE in DGCE duties and functions as the instrument through excise Community Protector. Researchers want to know what are the factors that contribute to the success of an operation DGCE Intelligence. Research using several theories about intelligence failures as a guide, and researchers using qualitative research methods to study and produce factual conclusions regarding efficacy models DGCE Intelligence. This research is expected to be useful to develop a science of intelligence, especially on a model of success in the prevention and disclosure of violations of statutory provisions. This research was carried out by identifying the factors driving success DGCE intelligence work. The results of the study will explain how the effectiveness of an intelligence organization in response and prevention efforts through increased intelligence performance.]

Abstrak :
Penelitian ini bertujuan untuk menyusun Standar Operasional Prosedur (SOP) Kegiatan Penelitian Dugaan Pelanggaran di Bidang Cukai sesuai dengan peraturan perundang-undangan yang berlaku. Penelitian ini dilatarbelakangi oleh belum adanya SOP terkait kegiatan dimaksud yang disebabkan karena hal tersebut merupakan kebijakan baru yang diamanahkan berdasarkan Undang-Undang Harmonisasi Peraturan Perpajakan yang kemudian diturunkan ke dalam aturan pelaksanaan 237/PMK.04/2022. SOP tersebut sangat diperlukan karena adanya potensi ketidakseragaman prosedur pelaksanaan pada kantor bea dan cukai di Indonesia. SOP dapat memudahkan organisasi untuk mendeteksi dan mengatasi kesalahan, memberikan pemahaman yang rinci dan sistematis kepada pegawai yang bertugas, serta memudahkan proses monitoring dan evaluasi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan data yang diperoleh dari wawancara kepada Tim Peneliti yang secara langsung melaksanakan tugas kegiatan penelitian dugaan pelanggaran di bidang cukai. Hasil penelitian berupa usulan SOP proses bisnis kegiatan penelitian dugaan pelanggaran di bidang cukai, penyelesaian perkara dengan tidak dilakukan penyidikan serta penyelesaian Barang Kena Cukai (BKC) dan Barang Lain yang terkait dengan dugaan pelanggaran menjadi Barang Milik Negara (BMN). ......The research aims to develop Standard Operating Procedures (SOP) for Investigating Alleged Violations in Excise in accordance with applicable regulations. The study is motivated by the absence of SOPs related to these activities due to their status as new policies mandated by the Harmonization of Tax Regulations Law, subsequently elaborated in implementing regulation 237/PMK.04/2022. The need for this SOP arises from the potential inconsistency in the execution procedures across customs offices in Indonesia. SOP facilitate the organization in detecting and addressing errors, providing detailed and systematic understanding to the assigned employees, and simplifying the monitoring and evaluation processes. The research methodology employed is qualitative, with data obtained through interviews with the Research Team directly involved in the investigation of alleged customs violations. The research results propose an SOP for the business process of investigating alleged violations in customs, the resolution of cases without conducting investigations, and the resolution of Excise Goods (Barang Kena Cukai) and other related goods involved in alleged violations that become State-Owned Goods (Barang Milik Negara).