Prosedur Penerbitan Surat Persetujuan Pengeluaran Barang Untuk Kapal Baru Oleh PPJK PT. DIV Samudera Abadi

This study aims to develop a systematic procedure for the issuance of the Goods Release Approval Letter (SPPB), identify the required documents and conditions, and analyze the common obstacles encountered in the process. The focus of the research is on the SPPB issuance procedure for new vessels by the Customs Brokerage Company (PPJK) PT. Div Samudera Abadi, which plays a crucial role in the customs clearance process. The SPPB is necessary to ensure that goods released from the customs area have fulfilled all administrative and regulatory requirements. This research uses a qualitative method, with data collection techniques including observation, documentation, kuesioner and interviews with employees of PT. Div Samudera Abadi. The study was conducted over two months, from April to May 2025. The results show that although the procedure has been implemented in accordance with the regulations of the Directorate General of Customs and Excise through the CEISA 4.0 system, several challenges remain. Internal challenges include inaccuracy in data entry, while external challenges involve the limited number of customs officers and discrepancies in documents submitted by the shipyard. Therefore, regular training, the use of administrative checklists, and improved coordination are required to enhance the efficiency and effectiveness of the SPPB issuance process.