Abstract :

This research aims to select the best customs and excise audit objects using several criteria that have been determined in this research by implementing the decision-making method in the determination process so that the process will be optimal. In this study, researchers used the VFT method to determine the criteria for determining customs and excise audit objects. Next, the researcher will select several company objects that are feasible to be audited from several nominations given using the SMART method.  As a result, 10 criteria were found and 5 companies with the highest value ranking were selected as audit objects from 21 nominated companies which were expected to provide optimal quality audit results.

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Keywords :

Customs and Excise Audit, Determination of Customs and Excise Audit Object, Simple Multi Attribute Rating Technique, Value Focused Thinking

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