ACKNOWLEDGEMENT

First of all, we were grateful to The Almighty God for establishing we to complete this
assignment. The success and final outcome of this assignment required a lot of guidance and
assistance from many people and us extremely fortunate to have got this all along the completion
of our assignment work. Whatever we have done is only due to such guidance and assistance and
we would not forget to thank them.

Moreover, we would like to express our sincere thanks to Mr Donnavan Tan Kong Weng,
our Customs and Forwarding lecturer for providing us with all necessary facilities. Other than
that, he also give we such guidance and assistance that we would not forget.

Furthermore, this assignment cannot be completed without the effort and co-operation
from our group members. Last but not least, we would like to express our gratitude to our friends
and respondents for support and willingness to spend some time with us.

We also place on record, our sense of gratitude to one and all who directly or indirectly
that have lent their helping in our assignment.

1
 ABSTRACT

This report presents an analysis of factors that influence time constraint happened during
customs checkpoint in an airport. A brief explanation of factors of time constraint happened to
the passengers in an airport before the customs approving their passport and they are able to take
their flight. The discussion then focuses on ways for customs checking thoroughness and
preventing some cases like smuggling.

2
 CHAPTER 1: INTRODUCTION

1.0 Introduction

Royal Malaysian Customs (JKDM) is the government agency responsible for administrating
the nations indirect tax policy. In other word, Royal Malaysian Customs (JKDM) core business
is to collect tax and in line with that, Royal Malaysian Customs vision is to be a respected,
recognized and a world class Customs Administration. Therefore, Royal Malaysian Customs
mission is to collect revenue efficiently and help the expansion of trade and industry through
continuous facilitation whilst enhance legal compliance in order to safeguard the nations
economic, social and security interest. [1]

As the main revenue collector, the Customs Department not only must continue to contribute
but it also has to increase revenue collection annually. These are done with a delicate balancing
act so as not to jeopardize the performance of the industrial sector. In fact, the department has to
ensure that whilst its control on the related industries is minimal but effective, it is also there to
lend a helping hand and push prod the industries to develop and prosper. At the same time,
preventive work, especially in stopping the entry of negative elements that can threaten the
countys security of those that brought moral decay, mush be executed continuously. [2]

In this study case based on the video give, the Royal Malaysian Customs Department is
targets to increasing the tax revenue collection in year come. The Assistant Director General of
Customs, Datuk Zainal Abidin Taib said, it is the succeeded of amazing record in tax revenue
due to the co-operation between the customs officers and the public in effort to increase the tax
revenue. Through the video it also shows the new implementation by Royal Malaysian Customs
in introducing a bee-line in Kuala Lumpur International Airport (KLIA). bee-line is new
implementation that can control smuggling activities. With introducing new system bee-line in
KLIA also can give enough time for the officer to monitor passenger that coming into Malaysia.

Based on the problem happened during Custom checkpoint, the problem of delays in time
will facing by the passengers. Custom officer need to do full inspection process to passenger and

3
their belongings to ensure that there are no smuggling cases happened. Factors that influence the
time constrain, the lack of manpower in Customs Department during monitor passenger
inspection process, and the lack of inefficiency technology and system used in KLIA.

Based on the problem facing by passenger, It shows that, one of the main factors that
influence the time constraint is the lack of main power customs officer in monitoring the
passengers and their belongings inspection, the equipment in area observation is not efficient like
the technology used is out of date, lack of teamwork around the officers, the enforcement,
terminal infrastructure for check in and check out, departure gate and boarding and handling
process characteristics.

Given the issues of the time constrains in airport and the factors that available through the
process of inspection by customs in airport. Apart from that, there is a big chance that the
customs wanted to create a new rule bee-line for implement it in airport as per reason of the
time constraints would not happen again. Airport with their complex infrastructure represent a
central component of todays system and have to satisfy a variety of different tasks. From the
airport point of view, safety or security and legal (Immigration and Custom) requirement. From
the airport point of the view, safety and the security of the processes are the major issue, customs
officer must follow rules and regulation that have based on act customs, whereas the passengers
expects an adequate services and comfort services and observation. Resent years have shown that,
in particular legal change; growing security constraints and delays significantly consume system
capacity.

Due to the new rule of process in maintaining a good timing by customs, it is important for
airport to improve or create a new application or infrastructural of system of passenger to
overcome the time constraints issues happen. Airport is an ideal application area OD simulation.
Passenger flow is very important for the airport process model is developed to analysis the
airport system using commercially available simulation software to increase the security in the
airport and also the safety of passengers that come and go through the country door.

4
1.1 Problem Statement

1. Lack of inefficiency during Customs inspection process.

2. Lack of manpower and teamwork among Customs Officer during Custom inspection
process.
3. Time constraint that happen during Custom inspection process.

1.2 Objectives

1. To ensure that Customs Officer can do full body and belongings inspection to the
passenger.
2. To prevent smuggling process.
3. To test the efficiency of new Bee-line process during Customs checkpoint
inspection process.
4. To know the factors that influence time constraint happen during Custom inspection
process.

5
 CHAPTER 2: LITERATURE REVIEW

2.1 Introduction

Over these few decades, we can see that there were so much fast-changes
happening in our technologies industry. People seem to be really fascinated with these
technologies changes since they keep following the up and down progress of latest
technologys system and software updates. We have been told to always being updated
on what is going on around us, alert and focus with our surrounding to avoid us from
being an outdated person. All these improvements and changes in technologies not only
revolve in human society, but also in airport industry.

Being adapted by all these technologies improvements, we can observe changes

that happened in the airport systems. In order to ensure the effectiveness and accessibility
of the airport, newest systems already being implemented. Regarding our main issue,
Customs also being adapted with the latest system and technology in order to enhance the
safety of the passengers in the airport.

2.2 Airport Efficiency and Roles of Customs

Airport is known as the place where exchanging process within people and goods
took place. During these last decades, airport has been continuously transformed in a
dynamic and competitive industry. As the technology industry growing higher, airport
need to face several challenging task of managing all the services provided by using the
latest and newest system in order to ensure the efficiency and capability. (Vincenzo
Fasone and Pasquale Maggiore, 2009)

Furthermore, as written by Fasone and Maggiore, some studies show how a

specific linkage exists between territorial competitiveness and airport system models. In
effect, the existence of a competitive airport, on one hand, can enhances the
competitiveness of the local system in which it operates and, in the other hand, the

6
competitiveness of an airport is strongly influenced by the existence in the area of
industrial activities, infrastructures and public services that work in a competitive manner.

The increasing phase of technology industry has change the perspective of airport
itself. Over the past few decades, airports have transformed from transportation hubs to a
new kind of entity. Part shopping mall, part cultural centre and part Town Square,
previous research (Mark Hansen, 1995) indicates the airport is on the state of emerging
as a cornerstone of 21st Century civic life. Mark Hensen also stated in his research that
such developing technology for example a model for allocating passengers traffic in a
multiple-airport system has been tested. Being tested in Major Frenchs local airport, this
model enhance the efficiency of airport system in process of managing the passengers.

All these technologies not only affected the passengers and airport management,
but also the roles of Customs. Customs officer that being situated at the airport
functioning as barrier or controller within the people and goods that keep going in or out
of the country every day. In the other words, Customs act as the country`s border
protection from any bad entities, in terms of people and goods (Royal Malaysian Customs
Department, 2017).

7
2.3 Crime Cases At Airport - Smuggling

To be exact, the latest updated airport technology sometimes not really benefited
to the customs department. For example, as Malaysians we kept being told about the
crime cases that often took place at the airport. Statistics shows that every year, there will
be increases of crime cases, especially on smuggling cases that happened at the local
airport.

Figure 1.0: Statistics of Illegal Cigarettes Smuggling in Malaysia

The figure above shows the statistics of illegal cigarettes that being smuggled in
Malaysia from 2004 until December 2015 (Nielsen and Royal Malaysia Customs
Department,2015). The smuggling cases started in 2004, 14.4% of illegal cigarettes were
recorded and continuously increasing until it hit the highest amount in 2009, by 37.5%.
The amount is slightly decrease by 1.2% in 2010 and the same amount was recorded in
the next year. However, the amount decreases again to 34.5% in 2012. Up until there, the
amount continues to decrease and increase until December 2015, where the highest
amount of illegal cigarettes smuggling are recorded as 45.6% (Nielsel, 2015).

8
2.4 Factors Affecting Customs Failure

The increases of crime cases, especially smuggling that happened at the airport
due to these several factors such as lack of manpower, time constraint and inefficiency
during inspection process. These factors will contributes to lack of efficiency at the
airport, especially during the check-in and check-out process. As written by S.A.
Mumayiz, bbefore measuring the capacity of facilities of any transportation system, level
of service must first be defined. Measuring airport terminal capacity has always been
difficult to achieve, mainly because of this lack of terms. Presented in this paper is a
concept for evaluating passengers' attitudes and their perception of and satisfaction with
the quality of service at airport terminal facilities. By using this method, levels of service
for airport facilities can be determined for different service measures associated with the
performance of the system. Customs should enhance their services in order to avoid these
problems from become more dangerous and can affected other people (S.A Mumayiz,
1999)

9
 CHAPTER 3.0: RESEARCH METHODOLOGY

3.0 Introduction

Research methodology is the process to collect information and data for the purpose of
making business decisions. The methodology may include publication research, interviews,
surveys and other research techniques, and could include both present and historical information.
The methodology of this research consists of methods such as meeting, review journal, resources
of video and comparison analysis. The objectives of this research are to identify the factors that
influence time constant happened during customs checkpoint in an airport.

Firstly, meeting. This research uses a meeting and discussion to discuss and solve the
issues or major problem that occurs. With this method all group members will gather and sharing
all ideas and knowledge that they have or know to gain more information about customs.

Secondly, review journal. All group members find several journals that related to the
issues or problems and customs case. The journals are used to back up the research and guide
students to find the solution of problems.

Thirdly, resources of video. On or problem and interpreted with doing research based on
that video. The main problem in this this subject the lecturer have been given some video to
research and also as references to gain some information. The resources from the video are
helping students to know what actually the issues video is about time constant happened during
customs checkpoint in an airport.

Fourthly, comparison analysis. Based on this research, customs was choosing two
international airports to make comparison based on the efficiency of Customs officer and
technology of the system that has been used at each airport and make improvement. The two
international airports that have been chosen are Kuala Lumpur International Airport (KLIA2)
and Tokyo International Airport Haneda. Tokyo International Airport Haneda is the third ranking
in the world after Singapore International Airport and Incheon International Airport. Tokyo
Haneda Airport is one of the two primary airports that serve the Greater Tokyo Area, and is the
primary base of Japan's two major domestic airlines, Japan Airlines (Terminal 1) and All Nippon

10
Airways (Terminal 2), as well as Air Do, Skymark Airlines, Solaseed Air, and StarFlyer. Tokyo
International Haneda was received a higher evaluation than ever before with the higher
evaluations than ever before with a wide range of categories range of categories, including
maintenance, security and staff services level. [3]

As a conclusion, factors that influence time constraint happen during customs checkpoint
in an airport need to avoid because is it important to make sure the operation on the airport was
run smoothly especially during inspection process and to ensure the passengers are in safe and
secure condition. Moreover, its also important to local international airport to follow the best
international airport which is Singapore International Airport to be the best international airport
in the world.

11
3.1 Factors that influence time constant

Equipment Not effieciency for observation activity

Short number of officers on process station

Human
Lack communication and teamwork

Enforcement
Process Departure and boarding gates
Handling process characteristics

System capacity
Infrastructure
Security constraints

Diagram 1: factors that influence time constant

Above are the factors that influence time constant happened during customs checkpoint
in an airport. There are four factors that induce time constraint which is equipment, human,
process and infrastructure.

Firstly, equipment. No upgraded technology development for the equipment especially

machine and tools which is used to monitor the passengers coming in and out. Because too much
of passengers and lack of technology cause the authorities overlook and inefficient for
observation activity that occurs when the body scanner are implemented. Moreover, an
information systems including multiple computers used for tracking and controlling a secure air
travel departure process for passengers being transported on secure fight.[4]

Secondly, humans. These factors are refer to communication that are contributed to
determine time constraint. The information such as policies, rule and instruction need to provide
to other passengers to make sure them know the prohibited during the passengers and visitors on
the airport. Furthermore, the authorities need to make sure the boards of regulation are restricted
and show up during passengers are on departure and arrivals. The following items maybe

12
brought on board or kept in check-in luggage with certain restrictions such as, alcoholic
beverages (with alcohol content greater than 24% up to 70%), make up and clothing (non-
radioactive items),dry ice, cigarette lighters and aerosol products.[5] Other than that, the
instruction or access information such as trains and monorails, buses, taxi, postal and courier
services, prayers rooms, ticketing services, medical services and pharmacies , smoking areas and
washrooms need to be clear on the board to make sure the passengers know the services that
provided from the airport.[6]. The short numbers of officers on process station are also
contributed to determine time constraint, when on the security inspection process; the authorities
need to provide enough numbers of officers during the customs inspection process. The
authorities are responsibility for the passengers checking, during this process customs need to
declare all dutiable or prohibited goods in passengers possession. The passengers also required
to open, unpack and repack the luggage to facilitate the customs inspection. Malaysia customs
regulations provide stiff penalties for those found guilty in making false declarations or for
concealing any dutiable or prohibited goods (The Customs Act 1962, Section 111).[7]. Other than
that, lack of teamwork among authorities can make the flow on the security inspection become
slowly and its can make the time deliberate.

Thirdly, process. Its involved process on the airport during the security inspection
enforcement is low, this is because the authorities sometimes cant monitor the big amount of
passengers and visitors during that process occurs, the authorities should tighten the enforcement
of airport regulation. During departure and boarding gates, KLIA airport customs will check the
passengers on the security area one by one passengers using an X-Ray system. After that,
handling process characteristics, because of many processes for passengers on the airport the
time become increase and it can causes times constraint and time become long to reach at the
flight. From the passengers point of view, the airport terminal building is primarily designed for
arrival and departure procedures. [8]

Fourthly, infrastructure factors. When authorities want to make additional machine on the
security area, it can make a security constraint which will involve all passengers and it can cause
accidents among the passengers during the infrastructure. Thus, system capacity sometimes
cannot support the machine because of the capacity limited for certain machine.

13
3.2 Finding and Discussion

In governments Malaysia objective, it proposed that import duty and tobacco products
are become increase and also for excise duty increase. It be implement for import and excise
duty increase because a measure to combat social ills due to smoking and to curb the spread of
the smoking habit among school children and also increase public awareness of the hazard of
smoking.
However, even though the government tries to increase the import duty, there are also
other factors that influence the smuggling of cigarettes. For example, higher demand of
cigarettes in the market. It is because illegal cigarette can be sold at cheaper price in black
market.

Table 1: Statistics of Smuggling of Major Commodities in The Year 2002, Source;

Royal Customs Malaysia

Malaysia is committed to reduce the problem of trafficking in persons and share concerns
of international community that there is an urgent need to accelerate global effort to stop this.
The Malaysian government has further assent to punish any smuggle activities in this country.
Besides that, Malaysia has been overseeing the implementation of the act and to formulate
policies and program to combat smuggling.

For first, Malaysia government plan consists of to strengthen laws via increase in
penalties. For example, fine for trafficking set at between RM 500,000 and RM 1 Million,

14
compared to the current penalty of between RM 50,000 to RM 500, 00. Next, address the issue
smuggling of migrants. For example, include all actions involved in acquiring or maintaining
labour or services of a person through coercion. There is also specific internal rule that has been
prepared amongst which no payment for three months would constitute as labour exploitation.

The Royal Malaysia Police is the main enforcement agency to combat the crime related
to smuggling activities. Raise public awareness is one of solution, this is because conduct
awareness through public, Media and also with NGOs. According to the 3P Programme by the
Malaysia government is an effective measure can be example to other countries Bernama (2011),

15
3.3 Questionnaire

RESEARCH TITLE:

FACTOR THAT INFLUENCE THE TIME CONSTRAINT HAPPENED DURING

CUSTOM CHECKPOINT IN AIRPORT

Instructions: Please put a tick ( / ) in the box next to the answer of your choice or write in space
provided as the may be

SECTION A

Gender

Male ( ) Female ( )

Age

20 - 29 ( ) 30 39 ( )

40 49 ( )

Races

Malay ( ) Indian ( )

Chinese ( ) Other ( )

Status

Single ( ) Married ( )

Occupation

Student ( ) Government ( )

Private ( ) Personal Business ( )

16
 SECTION B

FACTOR THAT INFLUENCE TIMES CONSTRAINT

No. Question Strongly Agree Natural Disagree Strongly

Agree Disagree
1 Many passenger using airline services
2 Lack of updated latest technology
3 Passengers arrived late before flight
4 Unscrupulous customs officer

SECTION C

HOW TO PREVENT TIMES CONSTRAINT

No. Question Strongly Agree Natural Disagree Strongly

Agree Disagree
1 Ensure that customs officers were
trained to manage inspection

2 Passengers should arrive early as

instructed

3 Introduce bee line system

4 Ensure the upgrading of RFID as in
other developed countries airpot

17
 SECTION D

Suggestion :

---------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------

18
SECTION A

Gender
00

35%

65%

MALE FEMALE

The pie chart above shows that 65% of 100% were women, the rest 35% are men who
responded to the questionnaire.

Age

0, 0%
25%, 25%
45%, 45%

30%, 30%

20-29 30-39 40-49

This chart shows that 45% of respondents from the age of 20-29, while 30% of
respondents from age 30-39 and age 40-49 was 25%.

19
 Race

0%
20%

10%

70%

Malay Indian Chinese Other

This pie chart shows that most of the questions from the questionnaire were answered by
Malay people that is 70%, followed by Indian and Chinese that were recorded 10% and 20%.

Occupation

20%
30%

15%

35%

student government private sector public business

This pie chart shows that 35% of the respondent are people that working with the
government, meanwhile 30% and 20% of the respondents are student and personal business
respectively. The other 15% are respondent that working under private sector.

20
SECTION B

Many passenger using airline services

0%

10% 15%

25%

50%

strongly agree agree natural disagree strongly disagree

This pie chart shows that 50% from the respondent are strongly agree with the first
question, followed with agree, natural, and disagree which are 25%, 15%, and 10%.

21
 Lack of updated latest technology
0%

10%
20%

35%

30%

strongly agreed agree natural disagree strongly disagree

For second statement, this pie chart shows that the lowest percentage that recorded is 0%
shows that there was no respondent that strongly disagree with this statement. Then, the highest
percentage is 35% which is natural and followed by 30% and 20% , 10%which was agree,
strongly agree, agree and disagree.

Passengers arrived late before flight

0%

30% 30%

15%
25%

strongly agree agree natural disagree strongly disagree

This pie chart shows that 30% was recorded for disagree and strongly agree, while
natural and agree recorded as 25% and 15% respectively for this statement.

22
 Unscrupulous customs officer
0%

10%
25%

40%
25%

strongly agree agree natural disagree strongly disagree

This pie chart shows that most of respondent chose to natural for this statement which is
40%. The same percentage was recorded as 25% for agree and strongly agree. Meanwhile, for
disagree, only got 10% over 100%.

23
SECTION C

Ensure that customs officers were trained to manage

inspection
0% 0

20%

55%
25%

strongly agree agree natural disagree strongly disagree

This pie chart shows that the highest percentage, 55% were recorded as strongly agree for
this statement. For the lowest percentage which is natural, its recorded with 25% and 20%
recorded as natural.

Passengers should arrive early as instructed

0% 0% 0%

10%

90%

strongly agree agree natural disagree strongly disagree

This pie chart is shows that most of respondent chose to answer strongly agree for this
statement, which is 90%, and the other is 10% for agree answer.

24
 Introduce bee line system
0% 0%

15%

50%

35%

strongly agree agree natural disagree storngly disagree

This pie chart shows that strongly agree percentage recorded with 15% for the statement,
meanwhile for natural is 50% and 35% recorded as agree.

Ensure the upgrading of RFID as in other developed

countries airpot

0% 0%

35%

50%

15%

strongly agree agree natural disagree strongly disagree

This pie chart shows that responded strongly agree with the statement, because the
percentage recorded with 50% compared to natural and agree, its was recorded 35% and 15%
respectively.

25
 CHAPTER 4.0: CONCLUSION AND RECOMMENDATION

From analysis had found there are space for improvement inspection of custom officer to
check passenger during check in to departure and arrival area. Custom officer need to check
passenger at least two or three time to ensure that passenger did not bring suspicious goods that
not allow to bring. Passenger need to follow the rules and regulation that have at country. As
human, which are both as passenger and custom officer, in which every action and
communication sensitively correlate each other standpoint and experiences. Passengers demand
on short time and comfortable either boarding or departure but then for safety reason, more time
and manpower needed to observe visitor behavior activities. Having proper signage with
graphical design could deliver information effectively. Its can make work more smooth and easy.
Any information that observer visitor need can ask at customer service or custom officer on duty.
Passenger must follow the rules and regulation that have because every county have their own
rules and regulation that need to follow.

Furthermore, Passenger must understand process is a vital to strategize and plan custom
activities, customs officer need follow the rules and regulation that have especially airport as the
gate of a country, safety play a main roll. Departures and boarding process activities seem
unbalance. Inspection on passenger take long time which is need to check all goods that
passenger bring and if goods that passenger bring got suspicious customs officer can hold the
passenger go to departure area and must check their goods. If procedure checking settle early
before flight then passenger can go the destination. Inspection towards goods and passenger
importance because they are importance inspection process that custom officer need to do , it is
irony to have details observation, inspection and identification on taxable and forbidden item in
time frame which a lot shorter for arrivals.

Other than that, Customs officer must do inspection towards goods, passenger because if
passenger bring drug, dangerous goods such as gun without license, supplement from other
country that did not got recognized from that country so that this goods need to hold if bring
goods and can escape its can be big problem towards custom officer on duty and can made name
country contaminate.

26
 Moreover, Custom officer must do work more efficiency which is honest,dedication in
doing work. To got quality employee, custom officer must select their employee which is have
high quality to join Royal Malaysia Custom. Before take a new employee must required to got
the best and quality employee. Make sure custom officer did not take corruption.

Airport building infrastructure and equipment is a big investment, take long time to build
this building, it need to be use at the fullest. It is not every day it can be change and replace,
some update and modification can be done to adapt due to increases of passenger capacity and
change on safety policies. When airport need to renovate it must take a long time and can make
uncomfortable environment towards passenger.

27
 4.1 Recommendation

Ensuring the security of the KLIA airport travel system and of Malaysian and foreign air
carriers traveling to and from the Malaysia to others countries is a monumental task. Currently,
in our countries Malaysia, this involves screening over 1.5 million passengers and their carry-on
baggage every day for the presence of metallic weapons, dangerous materials and drugs. The
investigating and considering the implementation of new technologies that improve the
effectiveness of current screening procedures by tailoring them to address and comply with
current security requirements. At the same time, the customs government is looking into
technologies that address anticipated changes in security requirements by expanding on the
ability to detect the presence of dangerous materials on a person. After reviewing and assessing
these efforts, the Panel on Passenger Screening reached the following conclusions.

KLIA airport in Malaysia introduce new system bee-line system which is this system
need passenger comes early at least one or two hours before check in. the reasons ordered
passenger come early for simplifying the process to check in. introducing bee-line it can made
custom officer can check passenger longer that before this. This system are introducing at 2012.
Introducing bee-line also give authority to monitor the passengers coming in and out. Before
this duration time only 10 minutes but when the new rules is agreed upon then it will give about
one hours this is more enough time for the officer to monitor and study the passenger or tourist
coming into Malaysia.

KLIA should update their technology same level with another country that have advance
technology to decreases opportunity carrying prohibited goods. Have many case smuggling such
as bring drug, gun without licenses, cigarette in black market and many aspect need to be
consideration to avoid this case happen. Use technology that can detect goods even in wrapping
via newspaper. Technology that need to prevent any suspicious items can be detect before goods
or passenger can go to log in to departure.

The Royal Malaysian Customs Department nowadays make a good job to prevent our
countries by arrested a people who bring illegal product to Malaysia such as drug and dangerous
weapon. Even our royal customs make their task but every year have a case about smuggle.
Nowadays, people have many ideas to smuggle through the KLIA airport because Malaysia is

28
the hub of their activity that involve drugs. Our countries can be categorized the user of drugs
is increase every year. So the customs try their best to prevent this smuggle drug and want to
increase revenue by catch the person who involved in smuggling.

29
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2. Mumayiz, S. A. (1991). Evaluating performance and service measures for the airport
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3. Lee, E. W. (2000). The new Hong Kong international airport fiasco: accountability failure and
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72.

4. Monteiro, A. B., & Hansen, M. (1996). Improvements to airport ground access and behavior
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6. Fasone, V., & Maggiore, P. (2013). Multi-airport system and territorial competitiveness:
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7. SATIBI, M. F. B. INDIRECT TAX POLICY CHANGE AND TAX EVASION: CASE

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8. http://www.customs.gov.my/ms

9. http://www.themalaymailonline.com/malaysia

10. .https://www.oregon.gov/aviation/docs/system_plan/chapter_4_-
_airport_functional_roles.pdf

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31