“…Hidayat & Arfin, 2017). In addition, by the Regulation of the Minister of Finance (PMK) of the Republic of Indonesia Number 217/PMK.01/2018 concerning the Organization and Work Procedure of the Ministry of Finance, DJBC in carrying out its duties, in addition to achieving optimization of state revenues in the fields of customs and excise, supervision, and law enforcement also provide services by the provisions of the legislation (Sitanggang et al, 2018;Syahputra et al, 2020). Meanwhile, in carrying out its functions, DJBC carries out the function of implementing policies in the fields of supervision, law enforcement, services, and optimizing state revenues in the customs and excise sector (Irani & Chalak, 2015;Sugiyanto & Kurniawan, 2019).…”