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"Nowadays, International trading has become more opened, because the reduction of tariff barrier and non-tariff barrier. This situation made a competition between nation become more complex. Many countries use dumping strategic to win the international competition. Dumping actually is a normal strategic in trading world. It?s become unfair when it causes injury to domestic industry. Because dumping categorize as Unfair Trade Practices, many countries (members of World Trade Organization/WTO) used anti dumping action to deal with unfair trade practices being carried out by their trading partners.

Researcher?s main concern is in imposition of anti dumping duties. To know how anti dumping duties can protect the domestic industries. Researcher also want to analyze the problems on anti dumping actions that levies to some imported goods that causes injury to domestic industries. Whether the decision is to impose or not to impose an anti dumping duty to that imported goods. The researcher used qualitative approach and use descriptive method to analyze this report.

The result of this research showed that anti dumping duties act can protect the domestic industries and make competitive price in domestic market. The problems when anti dumping duty imposed to some product are: complain from the exporting country because the price of the product in domestic market will be more expensive than before. And Complain from the domestic consumers because it makes goods used by the domestic consumers more costly. If the decision is not to imposed the anti dumping duty with the ?national interest? reason it also a problems because there?s no clear guidance on national interest test in Indonesian anti dumping legislation. This is why the people said that ?anti dumping is a double edge sword?. But whatever the merits of anti dumping, Indonesia should continue to take their national interest into account before levying these duties."

"Penelitian ini bertujuan untuk menganalisis dasar pemikiran yang melatarbelakangi perumusan kebijakan bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan peralatan telekomunikasi, implementasinya, serta faktor penunjang dan penghambat dalam implementasinya. Penelitian ini adalah penelitian kualitatif. Teknik pengumpulan data menggunakan wawancara mendalam dan studi literatur.Hasil penelitian ini menunjukkan bahwa dasar pemikiran yang melatarbelakangi perumusan kebijakan bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan peralatan telekomunikasi adalah karena krisis ekonomi global, pertumbuhan industri jasa telekomunikasi, dan upaya untuk meningkatkan daya saing industri peralatan telekomunikasi.

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The purpose of this research is to analyze the background of the policy of customs duties borne by the government on the import of goods and materials to produce telecommunications equipment, the implementation, and also supporting and inhibiting factors due to the implementation. This research is a qualitative research. Data collection techniques using depth interviews and literature studies.The research result shows that the background of the policy of customs duties borne by the government on the import of goods and materials to produce telecommunications equipment is because the global economic crisis, the growth of the telecommunication service industry, and efforts to improve the competitiveness of the telecommunication equipment industry."

"Economic globalization impacts to the increase of international transactions. Countries need each other to market their products and to supply their material resources for industries. Component automotive industry of Indonesia addicted to import their materials because they could?t get those specific kind of materials from domestic market. This condition has been affecting the competitiveness of their products in both domestic and international market because they have to pay customs rate 5-15%. Otherwise component that imported from other countries such as ASEAN countries has no customs (zero rate) because of harmonized system that is free trade agreement among Indonesia and them.Government took actions and used their function to protect components which is produced by domestic component automotive industry. They gave incentives for those industries by customs facilities to improve competitiveness of their products so can be compared with imported product. Custom exemption facility of import material used for production of component for vehicle gave by Regulation of Finance Minester Number 34/PMK.011/2007. Those facility wished to be longer, so it?s so interesting to analize the backgrounds, implementation, and evaluation. Rasearcher analized to gave description by qualitative methods.Before those regulation published there are some background conditions which make government gave the facilities. Those condition was such as addiction of imported materials, policy package for domestic automotive industry to maintain economic growth, and high demand of component automotive. Comparing the situations of domestic component automotive industry, government gave customs exemption facility of the specific materials nedded by component automotive industry.Then the implementation of that regulations mate some factors that could support or interrupt the goal. Evaluation of this facility can be analized by government?s revenue impacted positively from sector of other kind of taxes. Besides improvement of domestic sales and export comodity from company in component automotive industry reflect the good impacts of the facility. After there was the facility, comparisson was proved that component for vehicle of domestic industry has good competitiveness and can be compared from imported product."

"Penelitian ini membahas evaluasi kebijakan pengenaan Bea Masuk Tindakan Pengamanan Sementara Terhadap Impor Tepung Gandum (Tinjauan Peraturan Menteri Keuangan Nomor 193/PMK 011/2012). Penelitian ini adalah penelitian kualitatif dengan analisis deskriptif. Pengenaan Bea Masuk Tindakan Pengamanan Sementara Terhadap Impor Tepung dikarenakan adanya lonjakan volume impor yang berpotensi menimbulkan kerugian untuk industri dalam negeri. Kebijakan ini ditetapkan akibat adanya keterlambatan penyelidikan yang dilakukan oleh KPPI. Penetapan kebijakan ini membuat industri pakan ternak mengalami kenaikan harga bahan baku, karena bahan baku mereka dominan impor. Industri pakan ternak merupakan industri strategi yang seharusnya dibebaskan dari pengenaan bea masuk dan pajak pertambahan nilai.

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This research describe about evaluation policy of Provisional Safeguard Measures Duty against Wheat Flour Import (Regulation Overview Finance Minister Number 193/PMK 011/2012). This research is a descriptive qualitative analysis. Imposition of Provisional Safeguard Measures Import Duty against Wheat Flour Import because of a surge in the volume of imports that could potentially cause harm to the domestic industry.

This policy was established due to the delay in the investigation conducted by KPPI. This policy setting makes feedmills industry experiencing price increase of raw materials, due to their dominant raw material import. Feedmills industry is an industrial strategy which should be exempt from the imposition of import duties and value added tax."

"Latar belakang masalah dari tesis ini adalah berkenaan dengan pemberian insentif perpajakan sebagai salah satu implementasi fungsi pajak untuk mengatur. Fungsi utama pajak adalah menghasilkan penerimaan negara sebagai penggerak roda pembangunan adapun fungsi lainya pajak adalah fungsi mengatur sebagai instrumen untuk mendorong atau memproteksi sektor - sektor tertentu yang diinginkan pemerintah. Pemberian insentif perpajakan harus dilakukan dengan hati - hati mengingat bila salah sasaran , akan dapat mengamputasi fungsi mengatur pajak itu sendiri . Adapun salah satu implementasi fungsi mengatur Pemerintah tersebut di realisasikan pada awal tahun 2007, melalui PP Nomor 7 /2007, dimana pemerintah memberikan insentif perpajakan dibidang PPN berupa pembebasan PPN untuk komodti primer hasil pertanian. Pada saat yang bersamaan terlihat bahwa tahun 2005 realisasi penerimaan pajak adalah sebesar Rp. 346,8 triliun dan lebih rendah Rp 5,2 triliun dari sasaran yang diharapkan sebesarRp.352 triliun. dan pada tahun 2006 shortfall antara 8,5 triliun hingga 17 triliun atau hanya mencapai 96 sampai dengan 98% dari target yang direncanakan. Keadaan diatas tentunya mengharuskan pemerintah menghitung secara cermat berapa potensial loss penerimaan apabila akan mengeluarkan suatu kebijakan.Pokok permasalahnya dari tesis ini adalah Berapa besar pengaruh pemberian insentif perpajakan berupa dibebaskan dari pengenaan PPN atas penyerahan dan impor produk pertanian yang bersifat strategis terhadap potensi penerimaan PPN dan Faktor - faktor apa yang mendorong sektor pertanian untuk meminta pemberian insentif PPN atas penyerahan dan impor produk pertanian.Metode penelitian dari tesis ini adalah menggunakan tipe penelitian deskriptif analitis. Metoda pengumpulan data terdiri dari studi kepustakaan , buku- buku karya ilmiah dan sumber - sumber lainnya seperti jurnal dan internet. Adapun penghitungan perkiraan potensi pajak yang hilang akibat pemberlakuan PP no. 7 tahun 2007 tersebut menggunakan metoda perhitungan yang pernah dilakukan oleh Stephen V Marks dengan menggunakan tabel - Input Output. Perhitungan besarnya potensi PPN yang hilang dilakukan dengan menghitung selisih antara perhitungan potensi PPN dengan menggunakan tabel input - output dengan kondisi sebelum PP Nomor 7 /2007 dan setelah diterapkan PP no. 7 tahun 2007.Argumentasi yang digunakan agar Produk pertanian mendapat perlakuan dikecualikan dari pengenaan PPN antara lain karena umumnya petani bergerak pada sektor informal dan kebanyakan dari mereka tidak menyelenggarakan pembukuan. Kalaupun mereka telah menyelenggarakan pembukuan pada umumya pembukuan mereka tidak teradministrasi dengan baik. Disamping itu ada persepsi pada masyarakat bahwa pengenaan PPN pada produk pertanian akan menyebabkan harga jual komoditi tersebut menjadi lebih mahal atau dari sisi produsen akan menyebabkan keuntungan menjadi lebih kecil. Disamping itu pengenaan PPN pada produk pertanian adalah suatu hal yang sensitif secara politik.Secara teori sesuai dengan legal character PPN, Pajak ini bersifat netral terhadap pilihan seseorang untuk mengkonsumsi suatu barang/jasa. Adapun permasalahan penyelenggarakan pembukuan yang tidak teradministrasi dengan baik bukan hanya dialami oleh petani tetapi adalah masalah pengusaha kecil pada umumnya. Memberikan fasilitas pembebasan pada produk pertanian pada akhirnya akan menambah beban biaya pada petani. Karena pajak masukan untuk menghasilkan produk tersebut seperti pupuk, petisida, mesin pertanian, makanan ternak, dan pajak masukan lainya tidak dapat dikreditkan dan dibebankan sebagai biaya. Pada akhirnya semua beban pajak masukan tersebut akan menjadi komponen biaya yang akan menaikan harga pokok produk final pertanian. Adapun untuk mengatasi masalah administratif pembukuan PPN kuncinya ada pada mengatur batasan pengusaha kena pajak yang pas yang pas buat penguasaha kecil.Mengingat peranan penerimaan pajak yang semakin dominan dan penting bagi kelangsungan hidup bangsa maka pemberian insentif perpajakan tersebut harus benar - benar dipertimbangkan dengan matang dan hati - hati karena pemberian insentif pajak yang tidak tepat hanya mengurangi penerimaan pajak tetapi saaran utamanya untuk meningkatkan daya saing produk pertanian tidak juga tercapai, penting pula untuk digarisbawahi bahwa potensial loss penerimaan pajak berarti juga akan hilangnya hak rakyat untuk memperoleh barang dan jasa publik yang seharusnya disediakan oleh negara Total potensi penerimaan PPN sebelum diberlakukanya PP No. 7 tahun 2007 adalah sebesar Rp 178,84 Triliun dan setelah diberlakukanya PP tersebut potensi penerimaan PPN menurun menjadi Rp 173,10 triliun atau perkiraan potensi PPN yang hilang karena pemberlakuan PP No. 7 tahun 2007 adalah sebesar Rp 5,74 triliun Angka sebesar ini merupakan 3,21% dari total potensi penerimaan PPN. atau kalau memperhitungkan coverage ratio PPN potensial loss adalah sebesar sebesar Rp 4,40 triliun

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The back ground of this thesis is concerning the tax incentives as one implementation of the tax regulated function. The main function of tax is to generate the state revenue as the wheel turning energy for development, while the other function is the regulated function as an instrument to push or to protect certain sectors the government wanted. The tax incentives must be given with careful thoughts, other wise it will miss its target and eventually will amputate the regulated function of tax it self. One of the implementation of the regulated function of tax is started on the beginning of 2007 through PP No 7/2007, in which the government gave the VAT tax incentives in the form of VAT Exemptions for primer commodity of farming goods. In the same time it was shown that the 2005 tax revenue realization is 346,8 trillion rupiah which is 5,2 trillion lower than the target expected as much as 352 trillion rupiah. In the year 2006 the short fall continued between 8,5 trillion to 17 trillion or only 96 to 98% of the target planned. This condition should make the government carefully count how much is the revenue potential loss when releasing a regulation.The main problem of this thesis is how much the impact of tax incentive in the form of VAT exemption on of strategic farming goods to the VAT potential revenue and what are the factors that supported and blocked the implementation of it.This thesis uses a descriptive analytic method. The data collection consists of the library study, scientific literatures, and other resources such as journals from the internet. The estimation of the lost revenue potential due to the implementation of PP No 7 is calculated using the Stephen V. Marks model based on the Input - Output Table. The estimation of the lost VAT potential is calculated by the different between the VAT potential before and after the implementation of the PP No. 7 /2007.The Argument used to exempt the farming goods from VAT are because most farmers are in informal sectors and they do not used book keeping. Even if they used book keeping, they are usually not administered well enough. Another Argument is that it's the people perspective that the VAT on farming goods will raise the selling price of that commodity and from the producer's side it will lower their profit. Addition to that, the VAT on farming goods is indeed a very sensitive political issue.Theoretically, based on the legal character of the VAT, it is neutral to a person's choice whether to consume a good or service. In the case of good book keeping it does not only happen to farmers but also to other small business in general. The exemptions of farming products will in the end add more burden for farmers. It is because the input tax from fertilizer, pesticides, farming machines, and livestock's foods, and other input tax used for productions are not creditable and will become a cost. In the end all the inputs tax will become cost that will increase the price of the final farming products. The way to overcome the problem of VAT administrative book keeping is on the right setting threshold for small business.Considering the more dominant role of the tax revenue for this country well being, the implementation of tax incentives must be considered in a very mature and careful way because the wrong tax incentives will not only decrease the tax revenue but will also miss its main target, it is very important to note that revenue potential loss will also mean the lost of people's right for the public goods and services that this country's suppose to provide.Total Revenue potential estimation before the implementation of PP No 7 /2007 is178,84 trillion Rupiahs and after the implementation that number is decreased to 173,10trillion or the total potential loss estimation due to the implementation of PP no 7 /2007 is 5,74 trillion rupiahs. It is about 3,21% of the total VAT revenue potential estimation, or considering the VAT coverage ratio, the potential loss is 4,40 trillion rupiahs."

"Customs Reformation affected DJBC to increasing customs services, especially in import document administration. For this purposes, DJBC used Electronic Data Interchange (EDI) System to satisfy the customs society (exporter and importer). Problem of this research is to estimate the influence of EDI System. EDI is a system that can exchange electronic data between organization that has advantages such as, "just in time", "simple", and "paperless". Independent variable in this research is "the implementation of EDI system", and the dependent variable is "increasing customs services". The independent variable has three indicator, which is: sparepart/component; customs procedure; and human resources. This research has been located at KPPBC Tipe A1 Soekarno Hatta, with population from customs society and customs employee. Sample choosed based on Krejcie Table with 5% degree of mistaken. For data technic analysis, this research used library research, respondent, and in depth interview. The obstacles have been founded in this research was the influence of EDI system showed significant result. Highly recommended as an import for better quality of custom;s services user are:

1. DJBC have to increase their quality by 24 hours operation of EDI system.
2. Certainly need commitment from related instance for maintaining the system, so it can operate well.
3. Suggested to make an continuity evaluation for the growth of organization.

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"Skripsi ini membahas penerapan manajemen risiko dalam sistem dan prosedur kepabeanan di bidang impor, yang diharapkan dapat dilakukan pengawasan secara lebih efektif dalam meminimalkan pelanggaran yang dapat mungkin terjadi. Tujuan penulisan ini adalah untuk mengetahui dan menganalisis tingkat akurasi penetapan jalur impor dalam suatu prosedur kepabeanan dan mengidentifikasi kendala-kendala yang terjadi. Penelitian ini adalah penelitian kualitatif deskriptif.Berdasarkan hasil penelitian dapat dinyatakan bahwa hasil penjaluran dari risk rangking yang ditetapkan sistem komputer dapat dinyatakan tidak akurat. Hal ini dapat dilihat dari tidak efisiennya jalur yang ditetapkan oleh pihak pabean berdasarkan klasifikasi hi-risk dan low-risk, jika dibandingkan dengan notul yang terbit pada jalur merah dan hijau setiap bulannya.

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The focus of this study is implementation of risk management in system and customs procedures in import part, which expected can running monitoring process more effective to minimize error that can be happed. The objectives of this study is to know and analyzing the acuration of determined importing path in customs procedure and identified problems maybe arise. This research is qualitative descriptive interpretive.From this research can assumed that the result of determined importing path from risk rankin which settled by computer system is not accurate. It can be looked from inefficient of the path that settled from the customs based on hi-risk and low-risk classification, if it compared with monthly notes on red line and green line."

"[ABSTRAKIndustri tekstil merupakan sektor strategis dalam perekonomian suatu negara.Industri tekstil di Indonesia saat ini belum mampu memenuhi kebutuhan domestikakan produk tekstil, sehingga masih diperlukan impor produk tersebut. Namun,banyak dari produk impor tersebut dijual dengan harga dumping sehinggamenimbulkan unfair trade. Salah satu tindakan trade remedies akibat adanyaunfair trade dapat dilakukan melalui pengenaan bea masuk anti dumping.Pengenaan Bea Masuk Anti Dumping untuk produk tekstil sampai saat ini masihsedikit sekali dibandingkan dengan produk-produk dalam negeri lainnya.Pengenaan Bea Masuk Antidumping terhadap produk tekstil yang baru sajaditetapkan oleh Indonesia di tahun 2015 ini ialah terhadap produk Spin DrawnYarn dari Malaysia. Pengenaan bea masuk antidumping tersebut akan dianalisissecara deskriptif dengan melihat kesesuaiannya dengan Antidumping Agreementdan nantinya akan di kaitkan dengan kerugian yang terjadi pada industri tekstil diIndonesia.

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ABSTRACTThe textile industry is a strategic sector in the economy of a country. The textileindustry in Indonesia has not been able to fulfill their domestic demand that is stillnecessary to import these products. However, many of these imported productssold at dumping prices, giving rise to unfair trade. One of the trade action as aresult of unfair trade remedies can recover through the imposition of anti-dumpingduties. Imposition of Anti-Dumping Duty on textile products is still very littlecompared with the products in other countries. Imposition of Antidumping Dutieson textile products newly set by Indonesia in 2015, is against Malaysia for theSpin Drawn Yarn. The imposition of anti-dumping duties will be analyzeddescriptively with the Antidumping Agreement conformity and will be inassociate with the injury incurred in the textile industry in Indonesia;The textile industry is a strategic sector in the economy of a country. The textileindustry in Indonesia has not been able to fulfill their domestic demand that is stillnecessary to import these products. However, many of these imported productssold at dumping prices, giving rise to unfair trade. One of the trade action as aresult of unfair trade remedies can recover through the imposition of anti-dumpingduties. Imposition of Anti-Dumping Duty on textile products is still very littlecompared with the products in other countries. Imposition of Antidumping Dutieson textile products newly set by Indonesia in 2015, is against Malaysia for theSpin Drawn Yarn. The imposition of anti-dumping duties will be analyzeddescriptively with the Antidumping Agreement conformity and will be inassociate with the injury incurred in the textile industry in Indonesia, The textile industry is a strategic sector in the economy of a country. The textileindustry in Indonesia has not been able to fulfill their domestic demand that is stillnecessary to import these products. However, many of these imported productssold at dumping prices, giving rise to unfair trade. One of the trade action as aresult of unfair trade remedies can recover through the imposition of anti-dumpingduties. Imposition of Anti-Dumping Duty on textile products is still very littlecompared with the products in other countries. Imposition of Antidumping Dutieson textile products newly set by Indonesia in 2015, is against Malaysia for theSpin Drawn Yarn. The imposition of anti-dumping duties will be analyzeddescriptively with the Antidumping Agreement conformity and will be inassociate with the injury incurred in the textile industry in Indonesia]"

"PT Nabisco Foods out for light food producer do increasing of sale of the product. For PT Nabisco Foods do promotion cooperation with a few retail company. This cooperation can be done by giving discount, giving of goods for free, year-end bonus if was abysmal of goals. Product placement in counter retail also one of form of promotion done by PT Nabisco Foods."

"Meningkatnya minat terhadap hewan peliharaan mendorong pertumbuhan populasi dan penjualan hewan peliharaan. Melihat dari karakteristik Pajak Penjualan Barang Mewah, hewan peliharaan dinilai memenuhi karakteristik tersebut. Penerimaan Pajak Penjualan atas Barang Mewah dari peningkatan penjualan hewan peliharaan ini dapat menjadi potensi yang baik untuk menambah pendapatan negara. Penelitian ini bertujuan untuk mengetahui kelayakan hewan peliharaan sebagai suatu objek Pajak Penjualan Barang Mewah dan bagaimana formulasi kebijakan yang tepat untuk pengenaan Pajak Penjualan Barang Mewah atas hewan peliharaan yang tergolong mewah.

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The rise of people's interests in pets encourages the population growth and sales of pets. Based on the characteristics of Sales Tax on Luxury Goods, pets are assessed to be qualified to such characteristics. The income of Sales Tax on Luxury Goods due to the increase of the pets sales can be potential to increase state’s income. This research aims to investigate the properness of pets as Luxury Goods Objects and how to formulate the proper policy of Sales Tax on Luxury Goods on pets as Luxury Goods Objects."