Effectiveness Of The Gratification Control System In The Directorate General Of Customs And Excise
Keywords:
Gratuity Control System, Public Governance, Anti-Corruption Policy, Customs and Excise, Policy Evaluation
Abstract
Corruption, particularly in the form of gratuities, remains a serious challenge in Indonesia's public governance. As a strategic agency that interacts directly with business actors and the public, the Directorate General of Customs and Excise (DJBC) faces a relatively high risk of gratuity-related issues. Therefore, the effectiveness of the gratuity control system is a key element in preventing corruption and strengthening the principles of good governance within the DJBC environment. This study aims to evaluate the effectiveness of the Gratuity Control System at DJBC using William N. Dunn’s policy evaluation framework, which encompasses six criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The research utilizes literature and document studies on regulations, official reports from the Ministry of Finance and the Corruption Eradication Commission (KPK), and relevant scientific publications. The study findings indicate that, normatively, DJBC has established a robust regulatory framework, including PMK Number 227/PMK.09/2021, the formation of the Gratuity Control Unit (UPG), and integration with the Government’s Internal Control System. A gratuity reporting system is also available and integrated with the KPK’s reporting mechanism. In terms of effectiveness and appropriateness, this policy has been relatively successful in increasing civil servants' awareness of the dangers of gratuities and fostering a culture of integrity. However, the study identifies several implementation challenges, such as a low rate of substantive gratuity reporting, a tendency toward purely administrative compliance, and disparities in understanding and capacity across different work units.Regarding responsiveness and adequacy, the gratuity control system still needs strengthening to address non-material and relational gratuity risks. Based on these findings, the study recommends strengthening risk-based integrity development, enhancing continuous anti-gratuity literacy, optimizing the digitalization of reporting, and reinforcing internal monitoring and evaluation functions. With these improvements, the Gratuity Control System at DJBC is expected to function more effectively as an anti-corruption instrument, supporting the realization of clean, transparent, and accountable governanceReferences
Anwar, M. (2006). Korupsi dan Gratifikasi: Studi tentang Penyebab dan Dampaknya terhadap Kehidupan Bangsa. Jakarta: Penerbit XYZ.
Chalendard, C., Fernandes, A. M., Raballand, G., & Rijkers, B. (2019). Corruption in customs: Evidence from Madagascar. World Bank Economic Review, 33(1).
COSO. (2013). Internal Control–Integrated Framework. New York: COSO.
Dunn, W. N. (1993). Public policy analysis: An integrated approach (2nd ed.). Prentice Hall.
Dunn, W. N. (2018). Public policy analysis (6th ed.). New York, NY: Routledge.
Grindle, M. S. (2017). Politics and policy implementation in the Third World. Princeton, NJ: Princeton University Press.
KPK. (2023). Pedoman Pengendalian Gratifikasi. Jakarta: Komisi Pemberantasan Korupsi.
Organisation for Economic Co-operation and Development (OECD). (2020).
Public integrity handbook. Paris: OECD Publishing.
Organisation for Economic Co-operation and Development (OECD). (2017). Preventing corruption in public procurement. Paris: OECD Publishing.
Rose-Ackerman, S. (1999). Corruption and Government: Causes, Consequences, and Reform. Cambridge: Cambridge University Press.
Suryanto. (2021). Kajian implementasi pasal gratifikasi. Dinas Pendidikan dan Kebudayaan Provinsi Kalimantan Timur.
UNDP. (1997). Governance for Sustainable Human Development. New York: UNDP.
Wollmann, H. (2017). Policy Evaluation and Evaluation Research. Müller, T. (Ed.), Encyclopedia of Public Administration. Routledge.
Peraturan Menteri Keuangan Nomor 227/PMK.09/2021 tentang Pengendalian Gratifikasi di Lingkungan Kementerian Keuangan.
Undang-Undang Republik Indonesia Nomor 20 Tahun 2001 tentang Perubahan atas Undang- Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi
Chalendard, C., Fernandes, A. M., Raballand, G., & Rijkers, B. (2019). Corruption in customs: Evidence from Madagascar. World Bank Economic Review, 33(1).
COSO. (2013). Internal Control–Integrated Framework. New York: COSO.
Dunn, W. N. (1993). Public policy analysis: An integrated approach (2nd ed.). Prentice Hall.
Dunn, W. N. (2018). Public policy analysis (6th ed.). New York, NY: Routledge.
Grindle, M. S. (2017). Politics and policy implementation in the Third World. Princeton, NJ: Princeton University Press.
KPK. (2023). Pedoman Pengendalian Gratifikasi. Jakarta: Komisi Pemberantasan Korupsi.
Organisation for Economic Co-operation and Development (OECD). (2020).
Public integrity handbook. Paris: OECD Publishing.
Organisation for Economic Co-operation and Development (OECD). (2017). Preventing corruption in public procurement. Paris: OECD Publishing.
Rose-Ackerman, S. (1999). Corruption and Government: Causes, Consequences, and Reform. Cambridge: Cambridge University Press.
Suryanto. (2021). Kajian implementasi pasal gratifikasi. Dinas Pendidikan dan Kebudayaan Provinsi Kalimantan Timur.
UNDP. (1997). Governance for Sustainable Human Development. New York: UNDP.
Wollmann, H. (2017). Policy Evaluation and Evaluation Research. Müller, T. (Ed.), Encyclopedia of Public Administration. Routledge.
Peraturan Menteri Keuangan Nomor 227/PMK.09/2021 tentang Pengendalian Gratifikasi di Lingkungan Kementerian Keuangan.
Undang-Undang Republik Indonesia Nomor 20 Tahun 2001 tentang Perubahan atas Undang- Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi
Published
2026-07-01
How to Cite
Hanif, B., & Indriati Dwi Liestiawati, F. (2026). Effectiveness Of The Gratification Control System In The Directorate General Of Customs And Excise. Kontigensi : Jurnal Ilmiah Manajemen, 14(1), 419-430. https://doi.org/10.56457/jimk.v14i1.958
Section
Articles
Copyright (c) 2026 Kontigensi : Jurnal Ilmiah Manajemen
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.