The Impact of Imports on Customs Revenue of The Directorate General of Customs and Excise (DJBC)

The state receives revenue from customs duties imposed on commodities imported into Indonesia. Customs duties will be collected at the Traditions and Extract Oversight and Administration Office in 2018 and 2022. The motivation behind this study is to decide how the assortment of customs obligations at the Traditions and Extract Management and Administration Office is influenced by tariff rates, volume, and value. The descriptive associative method, multiple linear regression analysis, and documentation-based data collection procedures were all used in the research approach. The discoveries of the examination demonstrate that exchange advancement will assist the Directorate With generaling of Customs and Extract (DJBC) operate more effectively as it can increase customs duty revenue (import taxes and PDRI). The research results show that tariff rates, import volume, and import value have a positive and significant effect on customs duty revenue. Simultaneously, tariff rates, import volume, and import value significantly influence customs duty revenue at the Traditions and Extract Oversight and Administration Office, Type A Customs Medium Supervision Office in Bandung. Further research is expected in this study to explore other factors that may affect customs duty revenue and to add or extend the observation period.