[ABSTRAK
Skripsi ini membahas mengenai reformulasi kebijakan kawasan berikat. kebijakan ini dibuat untuk menata lokasi kawasan berikat yang tersebar di Indonesia. Pokok permasalahan penelitian ini adalah pemetaan kebijakan bea masuk dan Pajak Dalam Rangka Impor yang pernah dan/atau masih berlaku untuk Kawasan Berikat, latar belakang yang menjadi pertimbangan pemerintah dalam merumuskan PMK No.147/PMK.04/2011 jo. PMK No.44/PMK.04/2012, serta faktor penghambat pelaksanaan kebijakan. Peneliti menggunakan pendekatan kualitatif deskriptif. Hasil penelitiannya adalah UU No. 17 Tahun 2006 menyempurnakan UU No. 10 Tahun 1995. Latar belakang yaitu upaya mengembalikan fungsi Kawasan Berikat untuk tujuan ekspor, Kawasan Berikat dapat melakukan subkontrak, merapikan lokasi Kawasan Berikat yang tersebar. Faktor penghambat yaitu kurang tepatnya waktu diterapkannya PMK No.147/PMK.04/2011 jo. PMK No. 44/PMK.04/2012, kurangnya pengawasan dari Cukai, dan kurangnya sosialisasi dan komunikasi.ABSTRAK
The focus of this study is reformulation the bonded zone policy. This policy was made to set the scattered location of the bonded zone. Subject of this research are mapping the customs and import tax policy which is valid until now, background of government?s formulating of PMK No.147/PMK.04/2011 jo. PMK No.44/PMK.04/2012 , and resisting factors in policy implementation. Researchers used a qualitative descriptive approach. The results are UU No.17 Tahun 2006 completing UU No.10 Tahun 1995. Background for the policy are restore the function of bonded zone to the main purpose of export, the bonded zone can do the subcontract, arrange the scattered location of Bonded Zone. Resisting factors in policy implementation are less accurate the time of adoption of PMK No.147/PMK.04/2011 jo. No PMK. 44/PMK.04/2012, lack of supervision in Customs employee, and lack of socialization and communication. , The focus of this study is reformulation the bonded zone policy. This policy was made to set the scattered location of the bonded zone. Subject of this research are mapping the customs and import tax policy which is valid until now, background of government’s formulating of PMK No.147/PMK.04/2011 jo. PMK No.44/PMK.04/2012 , and resisting factors in policy implementation. Researchers used a qualitative descriptive approach. The results are UU No.17 Tahun 2006 completing UU No.10 Tahun 1995. Background for the policy are restore the function of bonded zone to the main purpose of export, the bonded zone can do the subcontract, arrange the scattered location of Bonded Zone. Resisting factors in policy implementation are less accurate the time of adoption of PMK No.147/PMK.04/2011 jo. No PMK. 44/PMK.04/2012, lack of supervision in Customs employee, and lack of socialization and communication. ]