The Complexity of Proving Customs Value as an Obstacle to Law Enforcement Against Customs Crimes Based on Law Number 17 of 2006

Law enforcement against customs crimes is a crucial instrument for maintaining fiscal stability and national economic justice. However, in practice, proving customs values ??often presents a major obstacle, hampering the effectiveness of the legal process. Customs values, which should reflect the actual transaction price as stipulated in Article 15 of Law Number 17 of 2006, are often manipulated through under-invoicing, document falsification, and price manipulation. The complexity of the evidentiary process arises because most transaction documents (invoices, contracts, and proof of payment) are issued outside Indonesian jurisdiction, making it difficult for law enforcement officials to obtain authentic evidence. Furthermore, administrative audits from the Directorate General of Customs and Excise do not yet have sufficient criminal evidence following Article 184 of the Criminal Procedure Code. Consequently, many customs crime cases end at the investigation stage or are resolved through administrative sanctions without criminal liability. This research uses a normative juridical method with a statutory approach and case studies to analyze the root causes and formulate normative solutions. The study's findings indicate the need to strengthen international cooperation mechanisms, reformulate evidentiary norms in customs law, and digitize cross-border trade data systems to ensure more effective, transparent, and legal certainty in law enforcement.