ABSTRAK
Penelitian ini membahas implementasi kebijakan Pusat Logistik Berikat studi pada KPPBC TMP B Balikpapan. Penelitian ini menggunakan pendekatan postpositivis dengan jenis penelitian deskriptif. Hasil penelitian ini menyimpulkan bahwa implementasi kebijakan Pusat Logistik Berikat pada tiga PLB dibawah pelayanan dan pengawasan KPPBC TMP B Balikpapan telah berjalan dan dilaksanakan. Dalam pelaksanaan kebijakan Pusat Logistik Berikat dipengaruhi oleh beberapa faktor yaitu standar dan sasaran kebijakan, sumber daya, karakteristik agen pelaksana, lingkungan eksternal, disposisi dan komunikasi sehingga impikasi dari pelaksanaan kebijakan PLB di Balikpapan dapat menurunkan masa dwelling time dan menambah revenue negara. Dalam implementasi kebijakan Pusat Logistik Berikat juga berdampak dari sisi presfektif Supply Tax Policies dan Asas Ease of Administration.

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ABSTRACT
This study is aimed to analyze implementation of Bonded Logistics Center Study at KPPBC TMP B Balikpapan. This research uses postpositivis approach with descriptive research type. The result of this research concludes that the implementation of Bonded Logistics Center policy on three Bonded Logistics Center under the service and supervision of KPPBC TMP B Balikpapan has been run and implemented. In the implementation of the policy of Bonded Logistics Center is influenced by several factors that are the standard and target of policy, resources, characteristic of implementing agent, external environment, disposition and communication so that implication from implementation of Bonded Logistics Center policy in Balikpapan can decrease dwelling time and increase state revenue. Implementation of Bonded Logistics Center Policy policy also impacts from the perspective of Supply Tax Policies and Ease of Administration Principles.