CHAPTER 1

INTRODUCTION OF THE ORGANIZATION1.0IntroductionThis chapter provides the background of the organization, the objectives and organization policy, mission and vision, organizational structure, the core business of the organization and other relevant information pertaining to the organization that the practical student was placed and complete their internship. 1.1History of Royal Malaysian Customs Department TheRoyal Malaysian Customs (RMC) or better known in Malay asKastam Diraja Malaysia (KDRM)) is one of the government agency and it was responsible for administrating the national indirect tax policy, collecting national output in term of tax, providing facilities to industrial and trade sector and ensuring law compliances. In other words, RMC administers seven main and thirty-nine subsidiary laws. Apart from this, RMC implements eighteen laws for other government agencies. Customs Department is now known as RMCD (Royal Malaysian Custom Department) when Dato' Sri Hj. Ibrahim bin Jaapar takes over as Director General of Customs in 2009. But then, RMCD is still maintained even when presents Director General, Dato Khazali bin Haji Ahmad took placed (RMCD, 2012).

1.1.1Early History of Tax Administration

Tax administration system was established very long before. It is actually existed before any Western powers ever come to Tanah Melayu or set foot in this land. It means that the tax administration system had actually existed since the heyday and administration of the Melaka and Johor-Riau Sultanate. The tax system was being established due to Melaka and Tanah Melayu was being one of the world most important ports during that time. In the era of the Melaka Sultanate, Canon Law and Maritime and Harbor Laws were the two main laws that being used and refer to govern the state. Maritime and Harbor Laws existed along with matters pertaining to the tax structure involving the foreign and local merchants. During that period the tax collector and all tax-related matters were the responsibility of the Chief of the Exchequer or the Shahbandar. The portfolio in charge of tax collection was the Harbor Master. He was entrusted by the King or Sultan with the power to enforce the rules and Harbor Laws.

On January 1907, a new post of Inspector of Trade and Customs was created. On the same date also, a legislation called The Customs Regulation Enactment was introduced with the approval of all four States Legislative Board. In 1908 the title of Inspector of Trade and Customs had been change to Commissioner of Trade and Customs. With the existence of this enactment, import and export tax schedule became uniform in the Federated Malay States. A complete integration occurred in 1920 with the Establishment of one uniform Customs enactment for the Federated Malays States. However, in 1938 the title Commissioner of Trade and Customs was changed to Comptroller of Customs.Later on, the name was changed to Customs and Excise of Malayan union in 1946, Federation of Malaya Customs and Excise Department in 1948. In 29th October 1963, Customs Department was given the Royal title by Yang Di-Pertuan Agong since the Customs Department was played vital roles towards the collection of national income and dealing with import, export and businesses in the country. Hence, Customs Department again was changed their name to Royal Customs and Excise Department in 1963. However, Customs Department had to increasing of its performance and function. As the time changing, customs also had changed its administration system from traditional to become modern administrative systems which are very effective and parallel to the development of Malaysia at that time. Due to that, Royal Customs and Excise Department had changed their name to Royal Customs of Malaysia in 1998 and Royal Malaysian Customs Department (RMCD) in 2008 which remains until present time. (RMCD, 2012)1.2Customs Organizational Chart

The following chart shows the top level management, organizational chart of Royal Malaysian Customs Department and State Royal Malaysian Customs Department Of Wilayah Persekutuan Kuala Lumpur (WPKL).

Figure 1.2.1: Royal Malaysian Customs Departments Organizational ChartSources: Adopted in RMCD (2012)

Figure 1.2.2: Organizational chart of RMCD

Figure 1.2.3: State Royal Malaysian Customs Department Organizational ChartSources: RMCD (2012)

Practical trainee was first had to report themselves at Human Resource Department which is Training Unit as to be specific. Training Unit was a unit that was authorized to handle practical student that applied to for their industrial training in RMCD. They also had to manage and have the power on where to place the practical student they had accepted. In this case, the practical student was place to Compliance Management Department which is ABT Unit as to be specific in order to complete the internship for about 5 weeks.

1.3CUSTOMS DEPARTMENT LOGOThe following was Royal Malaysian Customs Departments Logo.

Figure 1.3: Logo of Royal Malaysian Customs Department

Sources: RMCD (2012)

1.3.1 The Meaning of RMCD Logo

Every agencies in the government sector have their own logo which is this logo will bring their identity and totally show the respect of people to them. Same to RMCD, they also have their own logo that brings many meaning.

Based on that logo, the yellow and blue that have been the main color of logo is the symbolic and main color of RMCD Malaysia, the tiger that hold the circle is show that RMCD more firmness, determination and courage, the Star and Crescent represents the sovereignty of the country which is Malaysia, the Blue Screen circle represents the continuous improvement of total quality culture as always can be seen in their performances, yellow circle in the middle represents the main focus of RMCD is collecting taxes in an effort to increase the country's revenue and practice the quality management, the circled that have be divide into two represents that RMCD is going to achieve their world class vision, two direction top and bottom of the triangle symbol represents the strategic direction in order gathering, control and safeguard the interests of accurate of country and lastly the triangle symbolizes the ability to manage changes and preserve the integrity of the department.1.4RMCD Function and ObjectiveRoyal Malaysian Customs Department (RMCD) was established to collect tax from all businesses done in Malaysia. All company that has been register had to pay tax. Hence, customs department was the department to collect tax and duty from all of the company that runs their businesses. Besides that, custom also functioned to ensure that all local business is able to growth since the import and export businesses also will be tax. Since the custom department is very important in collecting the countrys revenue and income which is through tax, the government was put custom department under the Ministries of Finance and become one of the ministries Legal Bodies or agencies. Custom in the other words is established due to collect tax and collect the income of the country (RMCD, 2012). 1.5Mission and visionThe mission of customs is to spurring the economic growth, preserving national security and well-being of the people through revenue collection services, facilitation of trade and industrialization, and ensuring adherence to the laws through efficient and effective means. The vision of customs is to make Malaysian customs services to be world class in 2015 (RMCD 2012)1.6Compliance Management DivisionFunction of customs department was to collect tax and all other duties and excise. Customs was authorized with act and law in order to perform their roles. Due to that matter, customs department had to fulfil their duty to collect tax from businesses in the country. However, there is some company or individuals that runs business but did not want to pay taxes imposed to them. Hence, Compliance Management Division was created in order to collect from those who not pay the tax on time.

Besides that, Compliance Management Division also was being established to investigate and audit the company to count then amount of that businesses had to pay for tax. Sometimes, company lied to customs by declaring less profit in order to pay less tax. Hence, Compliance division will audit and enforced the business company to pay at the right amount of tax imposed to them after actual audit and amount of tax had been imposed (RMCD, 2012).

1.6.1Function of Compliance management divisionAccording to Royal Malaysian Customs Department (2012), the functions of the Compliance management division are like the following:1 To conduct systematic, efficient and effective audits on licensees or importers

2 To ensure that taxes are collected properly and accurately to avoid loss of revenue

3 To monitor and coordinate the audit activities in the states and evaluate the effectiveness of the audit program

4 To review and evaluate the implementation of the audit procedures for the purpose of improvement

5 To analyse the result of audit to determine the cause of non-compliance of the laws and regulations

6 To ensure that licensees or importers understand and comply with legislation and regulation related to customs

7 To conduct investigate audit on licensees or importers involving fraud and to take legal actions appropriately

8 To perform special audit, raids on licensees or importers for cases from complaints or information received

1.6.2Compliance Management Division Client ChartersThe division or department client charter are to take action within 24 hours on information and complaints received and to return all document taken within 14 days from the date of completion of the audit for cases not involving claims and legal actions. This client charter will be the employees reference and bases in performing their duty. Besides that, client charter was also made to ensure that all customs officer will perform their duty in standard performance. CHAPTER 2

SCHEDULE OF PRACTICAL TRAINING2.0 Introduction

This chapter provides a summary of the daily training extracted from the Log book and the description of job or task executed throughout training.

2.1Task and activities

During practical training, practical student was given opportunity to do and learn on some of customs activity and task. Some of the tasks are quite critical and important in the department as it was the department main duty and task. The tasks are filing, counting tax, admin task, company payment schedule and handle, attending and participating customs programs.

Table below shows the main task and duty of the practical student. TASKACTIVITIES

Filing and storage systemFiling is required by customs towards its officers as they deals with company to pay tax. Hence, all document, letters and application or forms made by the company to Customs Department should be keep and filed in one document. This file will make ease to customs or the company if they want to retrieve or refers back on payment progress or as prove if court action was taken. In order to filing, practical student have to learn about printing letters, memo, photostat the copy of letters or forms, type of file, tagging, filing system, storage and store update. In customs, filing was done systematically to help customs officers easy to retrieve and differentiate one document or file with another without risking of losing even one piece of document from the file. Practical student also have learned on file tagging and was have opportunity to tag some files. It used to help to differentiate the files and classified the files according to its type and use. After that, the documents, forms and application now able to be compiled to one file. The tag or file name could be print by using some special printers to help it be done easily. When the file has been done, it needs to be kept in correct place that are easy to put and take. Usually, all files will be stored in file store. It is similar with a file banks where all type of files and document will be save and kept there according to types, specific arrangement and accordance.The systematic file store able to make the file and document easy to be retrieved by any officers. Hence, in order to ensure the document are not loss and easy to track where the file is , the computer might be a good help to record on who retrieve or use and take the file from the file storage. However, log book also may be used to record the retrieving activities. It should record, on whom is the retriever, time, which department did the staff will bring the file and date of retrieval. After that, time and date of file returned also should be recorded. Hence, if there is problem regarding the file or document, the management knows where to find the responsible person.

Besides of file storage, inventory storage should be there in department to help management system. Inventory store usually filled with books, goodies bag, stationaries and other things. All of these things usually will be used to help departments management unit to handle event, task, and other management duty. For example, the goodies bag will be given to participant during event held and stationeries will be used to help officers or staff to perform their duty such as writing and drawing flow chart and else. As file storage, inventory store also need to be kept systematically. This is due to help the officers easy to take and use the inventories and able to arrange all inventory according to type and functions. Both store need to be updated and keep in good manner or systematically as it will help the officers in future and updated storage enable to help the officers to get the latest file and ensure that inventory are still able to be use.

COUNTING TAXTaxation is the main business of customs. Hence, it could be stated as customs core nature of businesses. Customs Compliance Management Department main business is to ensure that all company that have been noticed to pay the tax. When the taxpayer or company has owe to customs, the compliance management department will chase them and ABT unit under them will give opportunity whether to settle the tax directly or by instalment.

Practical student also have learnt on how instalment payment of tax could be counted. Firstly, there are four tax statements that should be prepared which are instalment statement, payment statement, quarter year statement and yearly tax statement. All of these statements play different roles and functions. However, it has the same objectives which is to record all payment made by the business company and count the tax owed by business company in the whole states. The tax accounting was helped by the computer and Microsoft Excel software that help to ease the counting process. Besides that, the software also help to minimize the error in accounting and it help the accounting system or statement to be in a formatted ways. Hence, the statement was in standard form and easy to be understand. All of these tax statements need to be updated whenever any business company pay the tax. This is to ensure the statement and company payment progress are really in track and not miss to record any payment made. In the other hands, the statement also should be counted very particularly since it deals with money especially it was publics money and income of the government.

To ensure all statement is balance, balancing should be made every time there is updated made result from payment made by the business company. At the end of the month, all statement or the account should be closed and counted the total for that particular month. At the end of the year, the whole year report on payment progress had to be made and be presented in front of head of department and submitted to headquarters.

ADMINISTRATIVES TASKBesides of accounting, practical student have also learnt and get the opportunity to do administrative task. In Royal Malaysian Customs Department, practical student or trainee could learn on how they communicate with each other. Commonly, they used announcement to spread the information. However, regarding to formal task or orders, usually they used memos or letter that are made by administrative staff in the department to be sent to the other department or staff. I had the opportunity to send those memos to the staffs or to the other departments. Besides that, administrative task in every department also deals with the human resource matter that comes from main administrative department. All new staffs whether contract or permanent officer has to report to admin unit of the department that they had been placed. Similar to Compliance Management Department, the administrative unit will handle those new staff and brought them to meet the head of department. Head of department will place them according to unit that require staffs. Besides that, this administrative unit also is the one who report to head of department, training department and human resource department regarding the insufficient staff in their department.

Administrative unit also need to make a yearly report regarding the progress and the achievement of the department. The report includes how many cases of tax payment solved and all activities made by the department. This report should be made in order to monitor the productivity of the officers from time to time. The administrative unit also deals with all other administrative task in the department including managing the department direction, strategic planning and updating the staffs regarding the information spread by top management.

COMPANY PAYMENT SCHEDULECompany payment schedule usually applied by the customers or the business company that required to pay tax and they ask to pay in instalments. The maximum instalment period was 5 years. However, the customs will analysed the tax owed amount and decided on how long the period of the instalments will be. The company payment schedule also will be determined by customs and notice the organization to pay the tax monthly according to specific date given. Hence, the organization had to pay it on time. The delayed payment will be sent a warning letters and notice will be again sent to ensure them pay on time. This was a good system made by the customs since most of the organization paid as scheduled.

Besides that, the schedule will be appears on the customs computer system. Eventhough the customer had to get payment approval from ABT Unit, they could pay the tax at payment counter. When the organization pay at the counter, the system will update their payment and it including the date of the payment. Therefore, customs officers are able to check whether the organization pays on schedule and with the right amount or not. The computer system really helps the customs to performed their duty as it made easy for officers to update and check whether the customers follows all requirements or not and decision to take action could be made according to the system.

HANDLING, ATTENDING AND PARTICIPATING CUSTOMS PROGRAMSRoyal Malaysian Customs Department also have organized many event and functions. For example, they had organized Outreach Program which is to appreciate customers. Here, practical student had the opportunity to help the customs officers to handle the event and make the preparation of the events. This outreach program was made to make the customer more understand the function of Customs Department to closer their relationship. This will help the customer really understand on why they have to pay tax. Besides that, customs also had special occasion known as Perhimpunan Setia to give the appreciation to officers that has good performance in their duty. This is also one of the efforts of the Customs Department to motivate and encourage the officers to perform well and put their effort to do better from time to time. Royal Malaysian Customs Department (RMCD) also had created an event to ensure all customs officers performed their duty with faith and in good manners. The program was called as Program Nilai-Nilai Murni which is to respect and understanding the meaning of Al-Quran and Yassin and applied it to customs ways of performing duty. This program also gives advice on how actually the best way of customs could perform their duty.

Table 2.1: Main task and duty performed by practical traineeCHAPTER 3

ANALYSIS

3.0Introduction

This chapter emphasizes on two area of task that has been executed during the Practical Training period. It shows on what have student experienced during their internship training by emphasizing practical and theoretical aspect on how student relates all concepts learned in classroom at the work place and how student gained knowledge at the workplace and viewed it as one of the theory they have learned.

3.1 Human Resource ManagementAccording to Mondy and Noe (2009), Human Resource Management (HRM) at it beginning is a field that evolved a great deal about clerical operation concerned with payroll, employees records, and arranging community visits. However, due to globalization HRM had becomes more important since it had to deal with costs, planning and the implications of various HR strategies for both organizations and their employees such as obtaining and developing qualified employees for organizational purposes. It means that HRM is an important department since it plays very crucial roles in organization and they are like the backbones of the organization which always planning and monitoring the organizational progress in term of organizational and employees development.

Human resource management (HRM) could be stated as a system, management, policy and practices that can influence individuals that work in an organization. It was supported by Snell and Bohlander (2010) which stated that HRM is a process of managing human talents to achieve an organizations objectives. According to Normala (2006), HRM covers the aspects like staffing, training and development, performance appraisal compensation management, safety and health and industrial relations. She also mentioned that Human Resource Management is refers to a distinctive approach to employment management which seeks to obtain competitive advantage through the deployment of a highly committed and skilled workforce, using a selection of techniques.

Conception of HRM is not the alternative to personnel management but as more precise form of personnel management which stressed out on the strategic issues of employee commitment, flexibility, quality and integration. In addition, according to Flippo (n.d.), human resource management is the planning, organizing, directing and controlling of the procurement, development, resources to the end that individual and societal objectives are accomplished. This definition reveals that human resource (HR) management is that aspect of management, which deals with the planning, organizing, directing and controlling the personnel functions of the organizations.

3.1.1Recruitment

Recruitment or placement is the starting point of an organizations overall employment policy. It covers on hiring new talent and reassigning serving staff, including those on inter-agency transfer, contract workers or loan. According to Margaret (n.d.), recruitment can be defined as the set of activities and processes used to legally obtain a sufficient number of qualified people at the right place and time so that the people and the organization can select each other in their own best short and long term interests.

Recruitment also can be defined as a process of locating, identifying and attracting applicants that are capable and interested in filling job vacancies. In addition to locating potential jobholders, it serves to screen inappropriate candidates (Gordon, 1986). According to Mondy & Noe (2009), they defined recruitment as the process of attracting individuals on a timely basis, in sufficient numbers and with appropriate qualifications, and encouraging them to apply for jobs with an organization.

Hence, it could be state that recruitment is the process of identifying the potential employees, stimulating and encouraging them to apply for a particular job or jobs in organization. According to Snell and Bohlander (2010), there are two types of recruitment that could be used as the basis of recruitment process namely internal recruitment and external recruitment.

3.1.1.1Internal recruitment

Internal recruitment is locating and encouraging internal potential applicants to apply for existing or future job openings (Mondy and Noe, 2009). It means that the internal recruitment is a process whereby the qualified job candidates are being search internally or within the organization itself. This condition also could also be stated as one way of promotion made by the organization. Internal candidates who are suitable can be detected through among other methods such as the human resource information system and job posting and bidding (Snell and Bohlander, 2010). In simple words, internal recruitment could be said as a condition whereby the particular post offered is filled up by the existence staff in the organization.

3.1.1.2 Internal recruitment methods

According to Mondy and Noe (2009), there are few methods available to conduct the internal recruitment such as job posting and job bidding, succession planning, promotion, employees referral, transfer, and human resource information system (HRIS). Job posting and job bidding means the job vacancies are posted and informed by the organization to all of the employees in the organization through some communication channel. The organization usually posted it by email, internal circular, bulletin boards and special handouts. The job posting also will be provided together with the job requirement and contact persons. Since then, the employees who believe they meet the requirements can apply.

Succession planning is the process done by the top management to ensure sufficient and suitable supplies of successor are available for current and future senior or key jobs (Mondy and Noe, 2009). It means that the organization had already identified the future candidates to replace the job position. For example is the vice president is the candidates to be the next president of the organization. This process usually was used by organizational from the top management position until the low bottom level.

Promotion is a recruitment which involves movement of employees from the lower level of position to a higher level of position with changes in duties, responsibilities, status and value. This kind of method of recruitment usually identifies the candidate talents through performance appraisal. Besides promotion, employees referral was also being used by organization for internal recruitment. Employees referral means the recruitment are made based on recommendation made by the current employees regarding the potential job applicants through words of mouth. It means the organization are using the applicants members, family and else to ask for the suggestion about the candidates.

Internal recruitment through transfer usually is done by relocating the employees with the similar job duties and responsibilities. Meaning to that, transfer is a cross movement of employees within the same grade from one job to another. Transfer leads to the changes of duties and responsibilities within its new environment. However, it is not necessarily changes in term of salary.

Human Resources Information System (HRIS) is up-to-date system of personnel records where HR manager cold check and trace the employees file in order to identify the potential and suitable candidates when there is a job vacancy.

3.1.1.3External Recruitment

External recruitment is a process whereby the candidate to fill in the job vacancies comes from outside the organization (Mondy and Noe, 2009). This type of recruitment is the organizational effort to look beyond its own borders to find employees particularly when expanding its workforce. In simple words, if the recruitment is from outside of the organization, then it is referred as external recruitment. There are many method of external recruitment used by the organization. Some of them are advertisement, job fairs, internet recruiting, and internship programs. Advertisement could be said as the most common method used by the organization to inform about their job vacancies. According to Snell and Bohlander (2010), the advertisement channel that often used by the organization is radio, television, newspaper, industry publication and emails. Normally, the types of advertisement being used are depending on the types of job vacancies need to be filled with.

Internet recruiting is a method that being conducted through online system. By using this kind of method, the applicants had to submit their resume through a variety of websites and potential employers can check for qualified applicants. In term of job fairs, the organization had to open for interview booth or counter to attract large number of candidates. In Malaysia, there is a large event of job fairs that usually made by many organization at the same time and place.

Internship program or in the other words is practical training is a program that placing practical training students in temporary jobs with no obligation either by the firms or the organization to hire the students permanently or by the students to accept a permanent position with the firm after graduation.

3.1.2Recruitment Process

Recruitment process requires a systematic procedure from sourcing the possible candidates to arranging and conducting the interviews and requires many resources and time. According to Durai (2010), the recruitment is concerned with the procedure for identification and the classification of the potential source of human resources supply and effectively utilizing those sources.

The hiring process includes recruiting, processing, eliminating, and selecting. It means that it involving the posting a job advertisement in an appropriate place, evaluating the information provided on each job application, screening candidates to determine which ones to interview, verifying references and information, conducting personal interviews, and deciding who will be offered the job (Whitford et. al., n.d.).

The following figure summarizes the process that might involve in recruiting the new employees.

Figure 3.1: The Recruitment Process

Source: Adopted from Mondy and Noe (2009)

The key to have a successful recruitment is by ensuring that the criteria of suitability are relevant to the job itself. Once these criteria are agreed and shared or meets, it is possible to make more rational decisions about someone's suitable for a job. Effective recruitment and selection should not be about the luck. Systematic planning and preparation will increase the likelihood of taking on the right person. The key to effective recruitment is preparation by knowing the job and what is required of someone to perform it well. The costs of recruiting the wrong person can be significant. The cost of employing someone may be at least twice their salary when factors such as training, expenses and employer's contributions to their pension are added (Mondy and Noe, 2009).

In Royal Malaysian Custom Department (RMCD), the applicant must first apply the job from Suruhanjaya Perkhidmatan Awam Malaysia (SPA) since SPA is the main government sector Human Resources Department. If they accepted to be the job candidates, then the applicant should follow the physical and general knowledge test, and interview. After that, they should wait for the answer and called by the RMCD to proceed with next recruitment process which is the RMCD training and recruitment. If they succeed the training they will be called for report to customs department.

The training process had to be faced by the candidates was a three month training in AKMAL which is short name for Akademi Kastam Malaysia. There, the candidates will be train physically and they will also be provided with course and module about customs. The physical training was made due to ensure that the candidate will be ready for rough and hardness duty and task when they are accepted by RMCD. Besides that, it was also been made for the purposed of discipline. The candidate will be trained to be discipline by marching training and shooting lesson and army-based training. The module and courses that being provided in AKMAL were made in order make clear on the duty of customs officer and the function of RMCD. Once they had passed the training they will be calling and report for duty to customs. They will also be faces with one more exams at the RMCD they are reported in which will made them as confirm employees or not.

3.1.2.1Interview

The interview is an opportunity for organization and a prospective employee to learn more about each other. It is due to it allows the organization to go over information disclosed on the application and to ask questions and assess the applicants personality, character, verbal skills, and ability to reason through tough questions. The personal interview allows you to get a feel for the person, which is impossible by simply reading an employment application (Whitford et. al., n.d.). Besides that, interview is the most common and core method of both obtaining information from job-seekers, and decision-making on their suitability or otherwise.

In RMCD, the interview will be handled by SPA completely which enables the job applicants to be the candidates of the jobs. However, the interview will be handled by SPA and some involvement by the presence of customs officers. This is because the officer authorized had better knowledge, experience and information on the job offered and the function of the organization. Hence, the customs officers will join the interview in order to choose the best applicants to be the candidates and ensuring that the candidates are competence and capable to do the duty if they pass that interview and the training that will be provided later. It means that, the interview purposed is to choose the right person to the right job. Hence, the new employees able to do their work well with high motivation.

3.1.2.2Selection

Selection of suitable candidates is very important to ensure the success of an organization. According to Snell and Bohlander (2010), selection is the process of selecting the most eligible candidates from the pole of applicants during the recruitment process. In the other words, selection is the process of choosing people by obtaining and assessing information about the applicants (age, qualification, experience and qualities) with a view of matching these with the job requirements and picking up the most suitable candidates. The choices are made by elimination of the unsuitable at successive stages of the selection process.

Mondy and Noe (2009) review selection as the process of choosing from a group of applicants those individuals best suited for a particular position and organization. According to Snell and Bohlander (2011), selection is the process of choosing individuals who have relevant qualifications to fill existing or job vacancies.

Selection is very important in recruitment process since it is the stage where the candidate will be chosen to be accepted or not. The first importance is to ensure the only right person is selected to be hired to work with the organization. By having the right person to the right job, it will make the employees have the courage and high motivation to do their work and this indirectly will increase the production of the organization (Snell and Bohlander, 2010). Some other importance of selection has been mentioned is to avoid any legal implications due to negligence and to ensure the competitive advantages in the organization.

In RMCD, they will choose the candidates that pass the internal training stage which will always be held at their training academy known as AKMAL (Akademi Kastam Malaysia) that placed in Melaka. Usually, AKMAL produces numbers of proactive and productive candidates every year to fill the job vacancies in the RMCD.

3.1.2.3Advertise the job vacancy

In order to attract the applicants to apply for the job vacancies, it needs to be advertised. Advertisement also was important in order to inform the applicants on the job requirement and the contact persons for further inquiries. Advertisement could be made through several channels such as radio, newspaper, television, industry publication and email.

If there is any vacancy exists in the RMCD, HR Department of each station will report to headquarters and be advertising in the SPA websites. SPA is the best mediums which it is the main public sectors human resources department. Besides that, the Human Resource also used the medium of media such as newspapers for the clerks and any other than officer and higher positions.

3.2Organizational Behavior

According to McShane and Von Glinow (2010), Organizational Behavior (OB) is the study of what people think, feel, and do in and around organizations. The purpose of studying the Organizational Behavior in organization is to helps manager to look at the behavior of the individuals within an organizations and interpersonal relations (Newstrom, 2011).

Besides that, according to McShane and Von Glinow, (2010) organizations means groups of people who work interpedently toward some purpose. However, an organizational behavior also was used to figure out on why organizational events happen and improves the ability to work with people and influence organizational events. Meaning to that, it could also explain on how should the employer and employees communicate and how to deal with their customers.

In organizational behavior there also have several types of behavior (McShane and Von Glinow, 2010). Individuals behavior means how every individual control their behavior and performing act in the organizations. When individuals behavior was interact to the environment, it will create five work-related behaviors. This behavior has become a part of the organizational behavior. Those type of work-related behavior was discussed often in organizational behavior and they was task performance, organizational citizenship, counter productive work behavior, joining or staying with the organization and maintaining work attendance. In order to achieve the target of the organization, these behaviors that occur in the organization had to be controlled by four elements of organizational management which are planning, organizing, leadership, and controlling. However, the most importance of behavior that the organizational had to deal and give more focus to is the task performance since the employees were employed to perform duty and do their task.

3.2.1Task Performance

Task performance means a goal directed activities that are under that individuals control. Meaning to that, every individual has their responsibility to control the tasks that support organizational objectives. Task performance is very important aspect in work behavior. This is because from their performance we can know either they achieve the target of the organizational or not. However, task performance also means transforming raw materials into goods and services or support and maintain the technical activities (McSHane and Von Glinow, 2010). It means that the organization may be able to learn and monitor the behavior of the employees by their contribution in producing the output or performing their task.

According to Rotundo& Sackett, (2002) they recognized that the task performance is synonyms with the job performance. This shows on how the individual perform their duty in order to achieve organizations objectives. By having this task performance or job performance, director or manager of the organization can understand how their employees behavior in performing the task either in positive way or negative way. Different organization has different task performance. For example in RMCD, their task performance is measured and viewed by Key Performance Indicator (KPI) which has to be achieved by the customs officers. They have to achieve it by producing files or report on targeted settled problems or cases regarding taxes or their duty.

Every customs officers will be given certain targets to be achieved. Their targets will be difference according to their position. In RMCD at the Compliance Unit, the officers had to enforce and compel the taxpayer to pay the tax according to time and schedule. Hence, the compliance officers duty was to compel those taxpayers that not pay in time. Hence, the officers had to settle the case by compelling the taxpayer. If the targeted cases to be solve by one officer is 10 in a year, then the performance of the officers will be review by the total number of cases solved by the officer. If the number of cases solved achieved to 10 or exceeds, then the officers will be regards as having a high performance.

Hence, it can say that everyone or every individual in the organization have their own task performance to control and support the organizations objectives. In order to identify the task performance of the individual, most organizations do the job evaluation (McShane and Glinow, 2010). Moreover, performance evaluation also can identify the motivation level of an individual in the organization to perform the job.3.2.1.1Performance Evaluation

According to McShane (2010), performance evaluation can be defined as constructive process to acknowledge the performance of a non-probationary career employee. This evaluation must be sufficiently specific to inform and guide the performance according with his or her duties. Performance evaluation or appraisal must be conducted in the organization once a year. The performance evaluation had to be done once a year as to gives the employee time and chances for them to prove their performance. Besides that, one year also would be the best time space to make performance evaluation because it will provide the employees to create good records and performance as they could not be evaluated only based on one task and project handled. According to Thomas S. Clausen, Keith T. Jones, and Jay S. Rich (2009), the process of performance evaluation may take considerable time and required some information in order to prepare the explanation of their performance.

Some of organization may take process very seriously but some organization takes it as a burden. This is because they need to get the information and data to evaluate the performance. So the relationship between supervisor and subordinate of the organization must be strong in order to have a good communication and no misunderstanding happen. Besides that, the other important of the performance evaluation is a trust between two parties which are employees and the supervisors.

An effective system evaluating performance is should outline the employees responsibilities and contribution to the organizations, motivate employees and provide valid input of the personnel. That is why the most organization did an evaluation once a year. This is to make sure they had enough input and achieve their target along the year. The one aspect that important in performance evaluation is by providing performance feedback (Thomas S. Clausen, Keith T. Jones, and Jay S. Rich, 2009). The feedback of employees performance must be interrelated with the employer expectations. Meaning that, employees complete the task within the period of the time. They control the organization goals and meet the customers requirement. In order to fulfill the customers requirement, they must perform their duty in effective way.

The quality of work must be considered in the performance evaluation. Without the quality of work, the performance might be poor and cannot achieve the target of the organization. Other than that, when it has quality of performance the long term relationship with other organization can be maintain for example. A good feedback from the customer also contributes to the performance evaluation. Thrust also can build by having performance evaluation. This is because the organization thrust their employees to manage and perform the task. So, the organization and employees have thrust to each other.

3.2.1.2Employees Evaluation

According to Snell and Bohlander (2010), employees evaluation refers to a process where manager or supervisor evaluates the performance of their employees. After the process of evaluation, employer will use the results to make the promotion, layoffs and admission to special training programs toward their employees.

There are advantages and disadvantages of having employees evaluation in the organization. McShane and Von Glinow (2010) indicate that administering the employees evaluation helps relationship between employer and employees. This is because the employer will communicate with their employees in order to evaluate their performance. By having this type of evaluation, the employees have their responsibility to improve their skills or performance. Thus, it enhances them to have promotion, increase in salary or reward by their employer.

However, employees evaluation also has their disadvantages. It requires skill and practice in order to write an employees evaluation. As a result, some supervisors are not effective doing their evaluation. This is because they do not undergo training in employees evaluation. So, their employees will not improve their skills and performance. Other than that, employers do not have the facts about their employees and they do not know about their employees behavior. This will lead to biased and unfair towards other employees.

3.2.2The Implementation of the Performance Appraisal

The purpose of implement this performance appraisal or performance evaluation in the RMCD is to find the most suitable posting and career field according to the potential, specialty and career development. So, by having this purpose, it encourages the officer or staffs in the RMCD to be more motivated in doing their task. However, the officer will develop their career according to their task that given by the organization. For example, in the RMCD the best employees of every department will be honored by given the certificate of appreciation and appreciated during the Perhimpunan Setia which all employees who have good performance will be appreciated. The best employees will be decided based on their motivation of work and performance while performing their duty. The evaluators are usually is their supervisor. Hence, the right person will be decided hence the supervisors which usually consist of two superiors. Perhimpunan Setia will be held yearly. This will motivate the officers to do better from day to day. It also shows that RMCD was practice the suggested effective performance evaluation process by McShane and Von Glinow (2010) which stressed out to make it once a year.

Moreover, there would be the main principle in conducting this implementation of the performance appraisal. The RMCD had done some principle according to this implementation of performance appraisal report. There are, to be fair and transparent implementation of performance assessment. This is to show that RMCD are doing fairness among their officers. Instead of fairness is one of the principles in the implementation, the quality of work and behavior also play the main role in assessing the officer. Behaviors of the officer are one of the important aspects. This is to show how they treat and handle the customers problem. This is an effort on how to achieve or gain the customers satisfactions.

In conclusion, RMCD are implemented these performance appraisal or evaluation report is to make sure they achieve all the objectives and also their mission and vision. It is also shows that RMCD has the best officer who is can perform their task in effective and efficient. It also relates to the human resource matter which recruiting the right employees will enable them to be motivated towards their duty and job. Hence, they will perform their job well. Internship student have the opportunity to learn on these area of practices during practical period and relates them to what have they learn on their lectures at the universities.CHAPTER 4

RECOMMENDATIONS

4.0 Introduction

This chapter discusses and focuses on the strength and weaknesses of the organization during training. Following the illustration of weaknesses throughout the internship period, the trainee discussion will provide some recommendations for improvement. In short, the discussion of this chapter concern mainly on organizations strength and weaknesses throughout the training period followed by some suggestion to overcome it.

4.1 Strength

Capital, knowledge, skill, or other advantage that a firm has or can acquire over its competitors in meeting the needs of its customers (Business Dictionary, n.d). Strengths can be either tangible or intangible qualities such as expertise, traits and qualities our employees possess as an individually and also as a team. There are several of strengths that can be highlighted in this chapter when handling the tasks assigned to the trainee during the internship at Royal Malaysian Customs Department (RMCD). The strength is effectives recruitment, effective performance evaluation and strong organizational motivation support.

4.1.1Effective RecruitmentRMCD had implemented effective recruitment method. The organization had followed the effective recruitment methodology suggested by Mondy and Noe (2009). Hence, RMCD could select and hire the most excellent worker and it makes RMCD to be one of the proactive agencies in Malaysia.4.1.1.1Internal and external recruitment

Recruitment could be stated as a process of locating potential individuals who wanted and might join into an organization. Besides that, recruitment also will encourage those individuals to apply for the existing vacancy or anticipated job opening. In the recruitment process, the organization will put their effort to inform the applicants about the qualification requirements in performing job, as well as job opportunities that are offered by an organization to its workforce. According to Mondy and Noe (2009), recruitment is a process of attracting individuals on timely basis, in sufficient numbers and with appropriate qualifications, and encouraging them to apply for jobs with an organization.

Royal Malaysian Customs Department (RMCD) has many employees. All of them had entered and recruited by the agency through the recruitment processes required by them and SPA. RMCD has the effectives recruitment process which is very systematic and in sequent arranged. Even though it recruitment process involves with Suruhanjaya Perkhidmatan Awam (SPA) process of recruitment, RMCD recruitment process had been an effective recruitment since they has their own procedure and training institute (AKMAL) that trained the candidate before recruited into RMCD. Therefore, the institute will produce the best candidate for being RMCD employees. The RMCD then will provide them with exam. Only employees that passed the exam will be hired as permanent employees. Hence, the only qualified employees will be permanently hired by the customs.

In term of this external recruitment, the highest position they can fill is as an enforcement officers. Meaning to that, only certain position will be used the external recruitment by RMCD. It means that, the top level position will be used other recruitment method such as transfer and internal recruitment. This will make the customs agency to have strong and calibre leaders as the higher position were filled by experienced and qualified employees.

Internal recruitment is one of the RMCD efforts on to avoid turnover and to save cost of training. This is due to the RMCD were used transfer and promotion method of internal recruitment as to motivate the employees. The agency also used this method to ensure the career development of their employees can be made. Hence, it will make the employees feel very motivated to perform their job as they felt that they are being appreciated by the organization. This was also made the organization enable to reduce the rate employee turnover.

4.1.1.2Recruitment channels

According to CIPD (2006) the key recruitment channels used to attract applicants was includes advertisements in local newspapers, recruitment agencies or search firms, corporate websites, specialist journals, encouraging speculative applications, employee referral schemes, and national newspaper advertisements.

In RMCD, every branch of the agency will report to their human resource department and to be reported to headquarters about the insufficient staff or job vacancy. Then, the headquarters will ask for the Malaysian public service biggest Human Resource Department which is SPA to publish it. This method and process were successful due to the Customs Department have many applied candidate for every job vacancies they published. By having this effective recruitment channel, RMCD also had large opportunity and chances to hire and select the best and very qualified candidates to fill the job vacancies. 4.1.2Effective performance appraisal

Performance appraisal is the process of assessing on the performance of the employees in doing their job. Meaning to that, it is a process of evaluating on how well employees in performing their jobs. Performance appraisal plays many important roles in the organizational matter such as employees career planning and making promotion decisions. According to Snell and Bohlander (2010), the main purposes of performance appraisal are for administrative and employee developmental purposes.

As for RMCD developmental purposes, they use performance appraisal for identifying individual strengths and weaknesses, identifying the training needs and motivational purposes. By knowing the individuals strength and weaknesses, the organization might be able to know what kind of training supposed to be made for the employees in order to retain their employees motivation and competencies. Besides that, the effectiveness of performance appraisal system in customs had made the evaluation could be made fairly and justice. This will make the employees willing to accept the evaluation made. Hence, the appreciation and rewards could be given to the right and only qualified employees. Besides that, the employee with low rate also will enable to know their weaknesses and could increase their effort to achieve the standard performance.

As for administrative purposes, the performance appraisal could be used for determine promotion, personnel planning, rewards and benefits and also initiating fair disciplinary proceedings. It means that, the performance records of the employees will be refers as to promote if they were good and disciplinary action such as warning and advice will be given if they were bad.

This performance appraisal in RMCD was being effective as they fulfil the criteria of evaluation which is quantity and quality of work, knowledge of the job, commitment, involvement personal qualities and else. Hence, the evaluation will be really views of the individuals performance whether they deserve good or bad rating. Besides that, in RMCD, they practices one type of performance appraisals which is manager or supervisor appraisal. Since the supervisors work directly with their subordinates, therefore, they are logical choice to appraise the performance of the employees. Performance of an employee is evaluated by their superior and often by supervisor one level higher. It is because the supervisors, can used the employees work records and the direct observation of employees to complete the appraisal review. Usually, in RMCD the supervisors that evaluated every subordinate will be two persons. Hence, this could avoid the appraisal from being discriminate and bias or unfair.

4.1.3Strong Organizational Motivation Support

The motivation is very crucial in any organization. No matter whether it is small or large scale organization, the term motivation has to be applied. Motivation can be simply define as a step or measure taken by any organization to develop a desire of the employees to push their performance to the optimum level.

In RMCD, both type of motivation is there. The motivation comes in many way and the personnel love it. Through my observation, RMCD had implement employee of the year motivational method. Employee of the year will usually being done at the end of the year. All the staff and officer will gather at RMCD ballroom for the Perhimpunan Setia event which is organized to give the appreciation certificates and some rewards to the officers. Each of the department will have their own employee of the year. Performance evaluation is the methodology use to identify the best staff or officer of every department that usually will be conducted once a year. The one with the highest rate of evaluation will be choose as the employee of the year.

As been mention above, motivation is very crucial, the mechanisms used by the RMCD are able to enhance the ability of their own staff and officer. The strong commitment had been shown by all the personnel to ensure the organization is at their best track. It is due to the employees with high rate of evaluation will felt that their effort in performing their duty was being appreciate and acknowledged. For the employees with low rate of performance, they will be motivated by putting more effort in order to compete with other to be the employees of the year. Hence, the organization could retain their competitive advantage as their employees have high motivation to perform their duties.4.2 Weaknesses

Weaknesses are the factors which do not meet the standards we feel we should meet. Weaknesses are the qualities that prevent us from accomplishing our mission and achieving our full potential and weaknesses deteriorate influences on our success and growth. There are several of weaknesses that can be highlighted in this chapter the trainee are doing they practical and observation during the internship at Royal Malaysia Customs Department.

4.2.1Weak Career Development

Career is a general course that a person chooses to pursue throughout his or her working life (Mondy and Noe, 2009). Meanwhile, Mathis and Jackson (2004) claimed that career is the series of work related positions a person occupies through-out life. Therefore, it could be said that, career is a series of work related positions; paid or unpaid that help a person grow in job skills, success and fulfilment.

However, in RMCD, they have lack to fill the career development objectives which is developing the available talents. It is not the RMCD provide no development. But, the opportunity of the development is lacking. It is due to the RMCD does provide only few good career path. Meaning to that, the employees chances to get promoted is less due to the position above their current position is less and only a few and the candidates is too many. Hence, their opportunity and chances of being promoted is few. For example is the position of State Director of Customs is only few and the candidates that have potentials to be promoted to that position is too many.

4.2.2Long recruitment process

The recruitment process in public sectors nowadays will be handled by SPA. It makes the recruitment process of the public agency will turn to be long. For examples, customs had training process which required three month before the selection process will be conducted. Other than that, SPA also had required the applicants to follow the physical test even though Customs Department had required the candidate with army-based training. It makes it redundancy in term of recruitment process and it makes the process to be long and wasted of cost and time.

4.3Recommendations

Despite strength that organization possessed, there are few weaknesses which are believed can serve as obstacle of organization to become good employers and achieving good performance. Due to it reason, some ways to overcome it is very important. Hence, there are few recommendations can be made in overcome this problem in order to continue the improvement of the organizations performance as the employers and its administration.

4.3.1Improving career development

As the career development could fulfil the needs of achievement of the employees it is very important for the organization to deals with. Hence, RMCD should provide more career development towards their employees. To deals with it, the top management had to works together with Human Resource department to design and implement a career development system that helps employees excel in their career. Besides that, the organization also might create programs that explain the career path of the employees. So that the employees will understand their chances and able to plan and know what chances they have got.

RMCDs Human Resource Department might draw career development system which will continuously develop their employees. For example, RMCD could promote the internal employees without transferring other employees from other branches. It is because RMCD usually will promote employees from other branches if there are job vacancies in the local branch.

In the other hand, RMCD also could twist the career development into something that still meaningful to the employees. For examples is the agency could raise the salary of the employees after a certain period their career path are not moving even though their position is still at the same level. This might help the employees feels like their career is still having an improvement. 4.3.2Alternatives to long process of recruitment

As the alternative to long process of recruitment, RMCD could asked for SPA from excluding the physical test to whom applied for RMCD job vacancies. It will ensure the process of selection could be made quickly. Besides that, customs also could make the training at AKMAL to required lessen time which from three month to one or two month and replaced the period to be the training of customs officer from time to time even they are working for RMCD.

Besides that, Customs also could hire practical trainee which having high rate of performance evaluation while performing their practical. It is due to the practical student has the experiences and some knowledge about RMCD function and scope of duty. So, they could be hired as it they are also qualified and RMCD could reduce the period of training since they was once for the organization.

As a conclusion, those strengths and weaknesses of the trainee highlighted in this chapter are very important. Therefore, the recommendations suggested to overcome weaknesses of the organization should be taken by RMCD in order to improve their performance as well as maintaining employees good perception and motivation and recruiting the best employees in short period of time.

CHAPTER 5

CONCLUSION5.0ConclusionThis chapter summarizes the discussion of each chapter in the report by highlighting the main points. It shall provide the summary of training experience especially in Chapter One and Two, the analysis on specific task in Chapter Three and evaluation of trainee strength and weaknesses throughout the training in Chapter Four.

In Chapter One, there was a highlighted background information and history of establishment of Royal Malaysian Custom Department (RMCD). Besides that, vision, mission, objective and the organization chart of the organization was also being identified in that chapter. In addition, chapter one also defines the nature of business that has been performed by RMCD. RMCD was contributed towards Malaysian economic growth, maintaining local security and maintaining public prosperity. Due to that, RMCD has played their roles well. Firstly, RMCD is collecting national income. RMCD collect national income in term of taxation and custom duty which consist of import duty, export duty, excise duty, sales tax, services tax and transportation levy.

On the other hands, RMCD also help to facilitating the trade and industrial sector. RMCD had play their role in facilitating the sector in term of incentive and facilities towards the sectors for the purpose of stimulating national economy as par to the change of government policies which given priority to industrial sector.

RMCD also functioned to ensure the law compliances. RMCD was given mandate to enforce the law under the Custom Act 1967, Sales Tax Act 1972, Services Tax Act 1975, Excise Act 1976, Free Zone Act 1990 and also subsidiaries law that are related with those acts. It is the responsibilities of RMCD in ensuring that the law they are enforcing be complied by the customers and parties that deals with RMCD such as their external customer like importers, exporters, tourist, publics and else. The internal customers of RMCD are their officers and the officers family.

Based on the observation, as an organization who deals with unexpected risk as they deals with public money, the organization ensures that their employees always follows the organizational policy set up by RMCD in order to be a more effective and efficient in their performance and avoiding from being accused of misuse of power and bribery.

RMCD always ensure that their employees to conduct and perform their duty parallel to Customs Service Ethics which is Amanah, Berkhidmat, Ikhlas and Dedikasi (ABID). Moreover, the staff are also adheres to the core values of the organization while performing their task. The organization makes certain that all five values which is the TRUST concept have been fulfilled to enhance their performance. The TRUST value concept is the combination of Togetherness, Respect, Understanding, Spiritual and Totality. By practicing this core value, Customs was being such a great organization and as the government agency, they had perform their duty well and fulfill the demand of their customers.

Chapter Two had summarized all daily tasks done by the practical student throughout the five weeks training period. The trainee had been exposed to many kinds of task such as data entry, files management, tax counting, payment system, meeting ethics, event handling, spiritual events and tax collecting. Each of tasks gives a new experience to the practical students as it is the first time the students experienced the working life.

In processing the data regarding the tax counting and tax logbook updated, the trainee has to make detailed check for all the data to ensure that the data entry is correct and precise. It is because one small mistake could cause a major problem since it involving public money. Even though there was a helped by computer system and software, but, the trainee had to really check it and refers to many tax statement in order to avoid mistake. This was taught the staff and practical student to be more careful when dealing with duty. Practical student also learned to get a balance account of the tax, deals with customer comes to pay tax and tax payment process. This task has assist trainee to increase on communication skills and improves the understanding on the sources of public finance.

The trainee had also learned to how handle event since the headquarters had held Outreach Program that made to appreciate their customer. These tasks add up the trainee existing knowledge in class and can be applied in future. Besides that, by giving the trainee the opportunity to join in handling event, it help the trainee to improve the communication skill and knowledge in handling event .In term of meeting, the trainee had given opportunity to observe and join the meeting and briefing made. So that the trainee able to know how actually public servants conduct meeting and their meeting ethics and

Chapter Three discussed the analysis of two task executing during practical training period. The trainee had relates the concepts learned in classroom to the real workplace environment. The trainee has chosen one of the activities in Human Resource Management which is recruitment to apply in the recruitment process in Royal Malaysian Customs Department (RMCD). The trainee has related the recruitment process in HR Department with other recruitment process proposed by Whitford et.al (n.d). The recruitment process includes advertising of job vacancy, interview, selection and placement of the new employees. Most of the processes have been practically followed by the HR Department in recruiting the new employees to the job vacancy. Human Resource Officer needs to understand all the procedures and processes take place in recruiting the new employees in order to ensure the recruitment process can be done smoothly.

The other concept is related to organizational behavior. Trainee has chosen the performance appraisal concept. During practical period, trainee able to observe the meeting organized on the employees Key Performance Indicator (KPI) which is discussed about the progress performance of every employee in the department. This meeting was good to ensure and make remember for the employees about their roles and duty. This also could be a motivational effort by management towards their employees since the employee know their current performance level and may boost up their effort to achieve standard performance. Practical student also had the opportunity to join and observe on how custom made Perhimpunan Setia which the best employees from every department and unit will be appreciated and rewarded.

The strength and weaknesses of the trainee during practical training as well as the recommendation to overcome the weaknesses has been discussed in Chapter Four. Among other strength identifies are effective recruitment process and effectives performance appraisal system. Consequently, all the good strengths that trainee process produce good relationship among trainee and employees regardless their position, establish good perception and enabling trainee to complete task within time framework by having high motivational forces. The strength value that RMCD has was really help the organization to have high sense of motivation to perform duty and the best employees will fulfill the position in custom. RMCD had very organized administrative structure. So that they have strong management structure and effective service delivery might be done.

Despite, weaknesses identified the recruitment process is too long. The entire weaknesses of the process make the applicants that good sometimes had no opportunity to get the job. The process also might be redundancy since the first phase the applicant needs to face is the SPA and not JKDM. Hence, both agencies might provide with the same process and the applicant had to trough it twice. It will cost the government and cost the agencies to get new recruitment in term of time.

All the strength identified which trainee believes those values is helpful to the organization in delivering their service. However, a few weaknesses are identified which believe an obstacle to the organization in performing job at the best path. At the last part of discussion, those recommendations are provided to overcome the weaknesses that organizational has faces. Among the recommendation such an alternative towards the career development seem as a good solution for the organization to be better employers.

In Chapter Five, it summarizes the discussion of each chapter in the report by highlighting the main points. It shall provide the summary of training experience especially in Chapter One and Two, the analysis on specific task in Chapter Three and evaluation of trainee strength and weaknesses throughout the training in Chapter Four.

In short, the discussion at this chapter summarizing and conclude the key ideas and discussion for each chapter.Timb. Pengarah Caw. Khidmat Pengurusan

Timb. Pengarah Caw. Peng. Kewangan

Timb. Pengarah Caw. Teknologi Maklumat

Timb. Pengarah Caw. Peng. Perolehan

Ketua Akauntan Caw.Akaun

PKPK I Caw. Perhubungan Awam

Timb. Pengarah Caw. Perancangan Strategik

Timb. Pengarah Kastam (AKMAL)

Timb. Pengarah Caw. Hal Ehwal A/bangsa

Pengarah Bah .Perancangan Korporat

PK Wilayah Persekutuan Labuan

Pemungut Cukai Kastam Persekutuan (PCKP) Singapura

PKN Negeri Sembilan

PKN Terengganu

PKN Pahang

PK LTA Kuala Lumpur

PKN Melaka

PKN Sabah

PKN Kelantan

PKN Perlis

PKN Pulau Pinang

PKN Kedah

PKN Selangor

PKN Perak

PKN Johor

Timbalan Ketua Pengarah Kastam (Pengurusan)

Timb. Pengarah Caw. Penilaian

Timb. Pengarah Caw. Penjenisan, Tarif & Gubalan

Timb. Pengarah Caw Perakaunan Hasil

PKPK I

Caw. CVI

Timb. Pengarah Caw Pengurusan & Pemungutan

Timb. Pengarah Caw. CKKK

Timb .Pengarah Caw. Dasar & Pelaksanaan CDN

Timb. Pengarah Caw. Industri, Petroleum &Gas

Timb. Pengarah CAS

Timb. Pengarah CPI

Pengarah Bah. Pengurusan Pematuhan

Timb.Pengarah Caw. Rampasan

Timb. Pengarah Caw. Pendakwaan

Timb.Pengarah Caw. Narkotik

Pengarah Caw. Risikan

Pengarah Caw. Siasatan

Timb. Pengarah Caw Imp/Eks & Kawalan Sempadan

Pengarah Bahagian Perkastaman

Pengarah Bahagian Cukai Dalam Negeri

Timbalan Ketua Pengarah Kastam

(Perkastaman /CDN)

Pengarah Bahagian Perkhidmatan Teknik

Timbalan Ketua Pengarah Kastam

Pengarah Bahagian Pengurusan (Pematuhan)

Pen. Ketua Pengarah Kastam (Penguatkuasaan)

Pengarah Bahagian Perundangan

Ketua PengarahKastam Malaysia

Timb. Pengarah Caw. Perkhidmatan/Latihan

Timb.Pengarah Caw. Prestasi & T/tertib

Timb. Pengarah Caw. Logistik

Pengarah Bah. KPSM

Pengarah AKMAL

Timb. Pengarah Caw Fasilitasi Perdaganga & Perindustrian

PKN Wilayah Persekutuan Kuala Lumpur

Unit Pengurusan Aset

Cawangan Teknologi Maklumat

Cawangan Pentadbiran Am

Cawangan Kewangan

Cawangan Perolehan

Cawangan Sumber Manusia

Unit Perhubungan Awam & Korporat

Unit Kenderaan

Cawangan Latihan

Bahagian Khidmat Pengurusan Sumber Manusia

Cawangan Kualiti & Inovasi

Stor Negeri

Cawangan Pusat Pelesenan Bersetempat

Bahagian

Pematuhan

Cawangan Auditan Syarikat

Cawangan Pasca Import

ABT / Unit Gesaan

Cawangan Penilaian

Cawangan Perakaunan Hasil

Bahagian Perkhidmatan Teknik

Pengarah Kastam

JKDM WPKL

Cawangan Verifikasi & Profiling

Cawangan Perjenisan

Cawangan Import / Eksport

Cawangan ICD Seri Setia

Cawangan Perindustrian

Cawangan Zon Perindustrian Bebas (Sg. Way)

Cawangan Zon Perindustrian Bebas (UluKlang)

Cawangan Penggudangan

Bahagian

Perkastaman

Cawangan Penguatkuasaan Pelesenan

Cawangan Kawalan Pungutan

Unit ABT

Bahagian Cukai Dalam Negeri

Cawangan Kawalan Kemudahan & Konsultansi

Unit Penguatkuasaan Cukai Dalam Negeri (UPCD)

Cawangan Remisi & Pelupusan

Cawangan Kriminal

Cawangan Siasatan

Bahagian Penguatkuasaan

Unit Stor

Cawangan Sivil

Pusat Panggilan

Kastam

Posting job advertisement

Evaluating information of the candidates

Screening candidates for interview

Verifying references and information

Conduct personal interview

Select the best candidate for the job vacancy

49