Balancing Trade Facilitation and Customs Control in Supporting State Revenue: The Mediating Role of Customs Compliance (A Study in Southeast Sulawesi)
Keywords:
Customs Control, Customs Compliance, State Revenue, Southeast Sulawesi, Trade FacilitationAbstract
This study aims to analyze the balance between Trade Facilitation and Customs Control in supporting State Revenue,
mediated by Customs Compliance in Southeast Sulawesi. This research employs a quantitative approach using a survey
method through the distribution of questionnaires to 52 respondents involved in customs activities and related
administrative management. Data analysis was conducted using Partial Least Square (PLS-SEM) to examine both
direct and indirect effects among variables. The results indicate that Trade Facilitation and Customs Control have a
positive and significant effect on Customs Compliance. Furthermore, Customs Compliance has a positive and
significant effect on State Revenue. Directly, Customs Control significantly affects State Revenue, while the effect of
Trade Facilitation on State Revenue becomes stronger through the mediating role of Customs Compliance. Mediation
testing shows that Customs Compliance fully mediates the relationship between Trade Facilitation and State Revenue,
and partially mediates the relationship between Customs Control and State Revenue. These findings demonstrate that
a balance between trade facilitation services and effective customs control is an important factor in improving
compliance and optimizing state revenue. Therefore, policies that proportionally integrate Trade Facilitation and
Customs Control need to be continuously strengthened in order to enhance Customs Compliance and support
sustainable state revenue generation.
References
Cantens, T. (2015). Mirror Analysis: Customs Risk Management and Data Analysis. World Customs Journal, 9(1), 3–
De Wulf, L., & Sokol, J. B. (2005). Customs Modernization Handbook. Washington, DC: The World Bank.
Engman, M. (2009). The Economic Impact of Trade Facilitation. OECD Trade Policy Working Paper. Paris: OECD
Publishing.
Fontagné, L., Micocci, A., & Rungi, A. (2024). Trade Liberalization and Firm-Level Adjustment: Implications for Fiscal
Sustainability. Journal of International Trade Studies.
Grainger, A. (2014). The WTO Trade Facilitation Agreement: Consulting the Private Sector. World Customs Journal,
(1), 5–19.
Kementerian Keuangan Republik Indonesia. (2023). Anggaran Pendapatan dan Belanja Negara (APBN). Jakarta:
Kementerian Keuangan RI.
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.
Mardiasmo. (2018). Perpajakan (Edisi Revisi). Yogyakarta: Andi Offset.
Musgrave, R. A., & Musgrave, P. B. (1989). Public Finance in Theory and Practice (5th ed.). New York: McGraw-Hill.
OECD. (2024). Trade Facilitation Indicators: The Potential Impact on Trade Costs. Paris: Organisation for Economic
Co-operation and Development.
Rosen, H. S., & Gayer, T. (2014). Public Finance (10th ed.). New York: McGraw-Hill Education.
Wang, X., & Sua, Y. (2025). Trade Reform, Logistics Efficiency and Economic Performance. International Journal of
Trade and Development Studies.
Widdowson, D. (2007). The Changing Role of Customs: Evolution or Revolution? World Customs Journal, 1(1), 31–
World Customs Organization. (2017). Customs in the 21st Century: Enhancing Growth and Development through Trade
Facilitation and Border Security. Brussels: WCO.
World Customs Organization. (2018). Guidelines on Customs Compliance and Risk Management. Brussels: WCO.
World Trade Organization. (2017). Trade Facilitation Agreement. Geneva: WTO.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 International Association of Management and Human Resource Development
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
