Analysis of the Effectiveness and Contribution of Import Duties to Revenue

Abstract

This study analyzes the effectiveness of import duty revenue and its contribution to total state revenue at the Customs and Excise Supervision and Service Office (KPPBC) Type Madya Pabean C Bitung, where import duty revenue has consistently achieved its targets, while its contribution to total state revenue has continued to fluctuate. The purpose of this study is to analyze the effectiveness of import duty revenue and its contribution to total state revenue at KPPBC Type Madya Pabean C Bitung. This study employed a descriptive method with a qualitative approach. Data were collected through interviews and documentation. The results indicate that the effectiveness of import duty revenue during the 2020–2025 period was classified as effective to highly effective, as the realized revenue consistently met and even exceeded the predetermined targets. Meanwhile, the contribution of import duty revenue to total state revenue fluctuated and did not show a consistent level throughout the study period.