KPPBC TMP Juanda Policy in Achieving Revenue Target as a Impact of De Minimis Value

De minimis value is one of the rules regarding import duty restrictions for imported goods. This rule aims to control import activity but also to increase the revenues. For this reason, this study was conducted to find out how the policies carried out by KPPBC TMP Juanda in achieving revenue targets as a result of the existence of de minimis value. This research included in qualitative research that uses data collection methods in the form of interviews, observation and documentation. In this study, the resource persons were three people who worked at KPPBC TMP Juanda. The research data obtained will be processed using NVivo12Plus and then analyzed to find out the results of the research conducted. The results of the research obtained are known that the existence of the de minimis value rule cannot control the surge in import activity but can help in increasing revenue and achieving revenue targets.