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"ABSTRAKMaraknya perkembangan e-commerce di Indonesia menjadi sebuah pintu strategis bagi para pelaku usaha untuk memperdagangkan produk-produk impor. Namun, hal ini menjadi sebuah pemicu timbulnya persaingan yang tidak sehat dengan Industri Dalam Negeri dan dapat berpengaruh secara langsung terhadap eksistensi dan performa dari Industri dalam Negeri. Penelitian ini bertujuan untuk menganalisis mengenai kebijakan penurunan ambang batas pembebasan bea masuk impor barang kiriman melalui e-commerce yang ditetapkan pemerintah sebagai sebuah solusi dari isu tersebut. Penelitian ini berfokus pada analisis kebijakan penurunan ambang batas pembebasan bea masuk impor barang kiriman melalui e-commerce yang membahas mengenai urgensi dikeluarkannya kebijakan dan kerjasama pemerintah dengan e-commerce dalam penerapan kebiajkan ini. Selain itu, penelitian ini juga membahas mengenai hambatan-hambatan yang muncul dari dikeluarkannya kebijakan ini. Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini menunjukan urgensi dikeluarkannya kebijakan tersebut adalah untuk penekanan jumlah impor barang kiriman, perlindungan Industri Dalam Negeri dan menciptakan perlakuan perpajakan yang adil serta penghindaran praktik modus Barang Kiriman. Hambatan yang muncul sebelum dikeluarkannya kebijakan adalah mengenai ketersediaan data, sedangkan hambatan saat dikeluarkannya kebijakan adalah mengenai Keluhan Publik, Dampak Pandemi, dan Peningkatan Jumlah Dokumen Pembayaran.

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ABSTRACT

The development of e-commerce in Indonesia has become a strategic door for businesses to trade imported products. However, this has become a trigger for unfair competition with domestic industries and can directly affect the existence and performance of domestic industries. This study aims to analyze the policy of Decreasing De Minimis Value of Import Duties for Imported Shipping Goods via E-Commerce determined by the government as a solution to the issue. This research focuses on analyzing the policy of decreasing de minimis value of import duties on imported shipments via e-commerce which discusses the urgency of issuing policies and the cooperation of the government with e-commerce in the application of this policy. In addition, this study also discusses the obstacles that arise from the issuance of this policy. This research is a qualitative research with descriptive research type. The results of this study indicate the urgency of the issuance of the policy is to reduce the number of imported shipments, protection of the Domestic Industry and create equal tax treatment and the effort to avoid the Shipment mode practice. The obstacles before the issuance of the policy were the availability of data, while the obstacles during the issuance of the policy are about Public Complaints, the Impact of the Pandemic, and the Increase in the Amount of Payment Documents."

"Inspection of goods which are going out and coming in Customs Territory conducted by institution that have been assigned by government, which is Customs or international surveyor. The assignation of inspecting operator depends on the system used by pertinent government. If the government applies a pre-shipment inspection (PSI) system that is inspection of imported goods in a port load provided by independent private company to both exporters and government in order to give assessment of goods to be imported and exported, the operator is an international surveyor. On the other hand, if the government uses an on arrival inspection (OAI) system that is an inspection of imported goods in destination port, the operator is a local Customs.

A government can also apply PSI system and OAI system concurrently, for example, Indonesia in 1985 up to 1990. At that period, PSI operator checks importation with value above FOB US$ 5,000.00, and OAI operator checks importation with value until FOB USS 5,000.00, Along with the increasing of commercial activity and market forces demand to enhance Customs service and to fulfill Customs commitment as a member of World Customs Organization (WCO), hence existing Customs procedures and systems continue to develop. Since the launching of Law # 1011995 about Customs, inspection system of imported goods in Indonesia embraces an OAI system which is in Law # 10/1995 gives a larger trust to market forces, but it is without disregarding state's finance security. OAI system is based on a self-assessment implementation, risk management and a post clearance audit. The supervisory of OAI system relied on a post clearance audit, so it doesn't interfere the releasing of imported goods from the port The PCA implementation is a logical consequence of self-assessment implementation and selective physical examination which is embraced by Law # 10/1995 about Customs.

In general, advantage of PSI system is to give benefit to exporter and importer to his imported goods, so it can comply with quantity and quality of goods demanding in sales agreement. Besides, PSI can give benefit to government by improving state revenue through evasion of imported goods which are under standard, increasing foreign trade management by providing accurate commerce statistic, and supporting and pushing foreign capital cultivation incentive plan.

On the other hand, results of research conducted by Lembaga Manajemen Universitas Indonesia (LM UI) in 1997 indicating that the government have to pay US$1 for each of US$163.63 import value which is done by SGS as The PSI system operator during 1995 - 1997, comparing to USS 1 for each of US$ $ 989,22 import value which is done by Customs as The OAL system operator in the year after SGS implementation. Thereby, the results indicate that The OAI system is more efficient compared to The PSI system. Results of research of LM UI also show that for each of USS 1 fee paid by government to SGS yield by US$ 4.40 of import duty revenue, while for each of US$ 1 fee paid by government to Customs yield US$ 18.68 of import duty revenue. Again, the data indicate that The OAI system is more effective compared to The PSI system.

Meanwhile, based on results research conducted by ECONIT Advisory Group, the cost paid by government during implementation of SGS service equal to almost 15% from total import duty in a yearlong. Whereas the cost paid by government to defray DJBC only equal to less than 14° c let %ear from total cost paid to SGS. Farther, cost which is must be paid by government dung import pattern by using PSI system that is executed by SGS indicate that government have to pay 0.6% on average from import value or 23% from collected import duty. Cost Collection equal to 23% is counted very high and above maximum international standard cost collection, which is 5% on average.

From system comparison and procedure analysis and cost-benefit analysis between PSI system and OAI system, PSI supporters argument and field facts, deeply interview, and perception participate observation results with some parties who is related to inspection system of imported goods in Indonesia, it can be concluded till now that The OAI system is the inspection system that are cheapest, fastest, simplest, most effective, and most efficient. This matter can be proved from its cost, time, and OAI procedure."

"Tesis ini membahas tentang Pengenaan Bea Masuk Atas Importasi Barang Tak Berwujud  (Intangible Goods) Di Indonesia dengan melihat posisi Indonesi pada  Joint Statement On E-Commerce Initiatives (JSI), kemudian membahas Penerapan Pengenaan Bea Masuk Atas Impor Intangible Goods Di Negera-Negara Lain. Penelitian ini menggunakan metode penelitian hukum. Hasil penelitian menyarankan bahwa Posisi Indonesia pada JSI, diharapkan tetap terlibat dalam keanggotaan, mengingat sampai saat ini perdagangan global e-commerce terutama yang terkait dengan intangible goods masih belum signifikan menjadi sumber devisa negara dan belum dipersepsi seragam secara universal oleh negara-negara di dunia maka diperlukan lebih banyak upaya kerjasama kesepahaman antara Indonesia dengan negara-negara lain, baik secara bilateral maupun multilateral, terutama sesama anggota WTO dalam JSI, diperlukan sistem yang integratif sebagai model yang paling tepat untuk diterapkan di Indonesia dengan cara mempelajari, meniru, dan mencontoh dari negara-negara maju yang lain yang telah berhasil menerapkannya secara efektif dan optimal dan Dibutuhkan regulasi yang paripurna terutama dalam hal implementasi teknis penerapan dan pengawasan aturan-aturan terkait perdagangan e-commerce global di Indonesia serta badan-badan pelaksana dari regulasi tersebut. Selain itu adanya keinginan yang kuat pemerintah untuk menciptakan keadilan pada sektor perpajakan melalui Undang-Undang Perpajakan dan Omnibus Law diharapkan dapat segera diwujudkan untuk memperbesar basis pajak dari sektor ekonomi digital.

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This thesis discusses the Imposition of Import Duty on Intangible Goods Importation in Indonesia by looking at Indonesias position in the Joint Statement On E-Commerce Initiatives (JSI), then discussing the Imposition of Imposition of Import Duty on Intangible Goods Imports in Other Countries. This study uses a legal research method. Research result suggested that Indonesias position at JSI is expected to remain involved in membership, bearing in mind that to date global e-commerce trade, especially related to intangible goods, has not yet been a significant source of foreign exchange and has not been universally perceived by countries in the world. a lot of collaborative understanding efforts between Indonesia and other countries, both bilaterally and multilaterally, especially fellow WTO members in JSI, an integrative system is needed as the most appropriate model to be applied in Indonesia by learning, imitating and emulating from countries other advanced companies that have succeeded in implementing it effectively and optimally and a comprehensive regulation is needed, especially in terms of the technical implementation of the application and supervision of rules related to global e-commerce trade in Indonesia and the implementing agencies of the regulation. In addition, the governments strong desire to create justice in the taxation sector through the Taxation Law and Omnibus Law is expected to be realized soon to enlarge the tax base of the digital economy sector."

"Lonjakan impor kain yang terjadi di Indonesia pada tahun 2018 hingga tahun 2019 menyebabkan industri kain dalam negeri menderita. Pemerintah Indonesia kemudian menetapkan kebijakan dalam rangka tindakan pengamanan atas produk kain. Kebijakan ini ditetapkan dalam bentuk Bea Masuk Tindakan Pengamanan (BMTP) yang dikenakan atas impor produk kain. Penelitian ini meneliti mengenai implementasi dari pengenaan kebijakan BMTP dalam rangka mengendalikan lonjakan serta melindungi industri kain dalam negeri atas impor produk kain. Penetapan kebijakan ini didasari oleh permohonan dari Asosiasi Pertekstilan Indonesia atas adanya lonjakan impor produk kain yang menyebabkan kerugian serius terhadap industri kain dalam negeri. Tujuan dari penelitian ini adalah menggambarkan dan menganalisis implementasi kebijakan BMTP atas impor produk kain serta kendala yang terjadi saat pelaksanaannya. Penelitian ini menggunakan pendekatan post-positivist dengan teknik pengumpulan data, yakni studi lapangan melalui wawancara mendalam serta studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa implementasi dari kebijakan BMTP atas produk kain tidak sepenuhnya sejalan dengan tujuan ditetapkannya kebijakan ini yaitu melindungi industri kain dalam negeri dari kerugian. Hal ini dikarenakan injury yang dialami oleh industri kain di Indonesia yang cukup signifikan akibat masih terkendala dalam sosialisasi serta belum terdapatnya peraturan pendukung dalam implementasi kebijakan BMTP atas produk kain di Indonesia.

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The surge in fabric imports that occurred in Indonesia from 2018 to 2019 caused the domestic fabric industry to suffer. The Indonesian government then established a policy aimed at securing fabric products. This policy was implemented in the form of Import Duty Security Measures (BMTP) imposed on imported fabric products. This study examines the implementation of the BMTP policy in controlling the surge and protecting the domestic fabric industry from imported fabric products. The policy was enacted based on a request from the Indonesian Textile Association, citing a significant surge in fabric product imports that caused serious losses to the domestic fabric industry. The aim of this study is to describe and analyze the implementation of the BMTP policy on imported fabric products and the challenges encountered during its implementation. The study adopts a post-positivist approach with data collection techniques, including field studies through in-depth interviews and literature review. The findings of this study indicate that the implementation of the BMTP policy on fabric products is not fully aligned with its intended goal of protecting the domestic fabric industry from losses. This is due to the significant injury suffered by the fabric industry in Indonesia, primarily caused by constraints in socialization efforts and the absence of supporting regulations for implementing the BMTP policy on fabric products in Indonesia."

"ABSTRAKPenelitian ini membahas untuk menganalisis formulasi kebijakan perlakuan perpajakan pada transaksi perdagangan melalui sistem elektronik (e-commerce) melalui evaluasi PMK 210 / PMK.010 / 2018 yang dicabut sebelum ketentuan tersebut diimplementasikan. Penelitian ini juga mendukung analisis desain kebijakan perlakuan perpajakan pada e-commerce yang dapat ditampung di Indonesia. Penelitian ini menggunakan kualitatif. Hasil penelitian menunjukkan bahwa rumusan PMK 210 / PMK.010 / 2018 telah melalui tahapan perumusan kebijakan, yaitu tahapan perumusan masalah, agenda kebijakan, pemilihan alternatif kebijakan, dan penetapan kebijakan. Namun, masih ada kekurangan dalam implementasinya. Aspek yang menjadi dasar pembuatan kebijakan pada akhirnya tidak tepat dalam penyusunan peraturan ini yang dikeluarkan untuk protes dari pemangku kepentingan. Protes berlanjut hingga PMK 210 / PMK.010 / 2018 dicabut oleh Menteri Keuangan sebelum dapat diimplementasikan. Pemerintah perlu mengambil pelajaran dari ini dan ketentuan yang telah diterapkan di negara lain dalam merancang kebijakan yang dapat mengakomodasi persyaratan perpajakan e-commerce untuk diterapkan di masa depan. Pemerintah dapat memberikan kepastian dan keadilan untuk perlakuan pajak e-commerce dengan menerbitkan pedoman untuk menganalisis perlakuan perpajakan untuk e-commerce juga Singapura, dan mengeluarkan undang-undang baru seperti Cina sebagai dasar hukum yang jelas dalam upaya mengembangkan ketentuan perlakuan pajak untuk e-commerce salah satunya adalah upaya mengumpulkan data tentang e-commerce.

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ABSTRACTThis study discusses to analyze the formulation of tax treatment policies on trade transactions through electronic systems (e-commerce) through the evaluation of PMK 210 / PMK.010 / 2018 which was revoked before the provisions were implemented. This study also supports the analysis of tax treatment policy design in e-commerce that can be accommodated in Indonesia. This research uses qualitative. The results showed that the formulation of PMK 210 / PMK.010 / 2018 had gone through the stages of policy formulation, namely the stages of problem formulation, policy agenda, selection of alternative policies, and policy determination. However, there are still shortcomings in its implementation. The aspects that form the basis of policy making are ultimately inappropriate in the formulation of this regulation issued for protest from stakeholders. The protest continued until PMK 210 / PMK.010 / 2018 was revoked by the Minister of Finance before it could be implemented. The government needs to learn from this and the provisions that have been applied in other countries in designing policies that can accommodate e-commerce taxation requirements to be applied in the future. The government can provide certainty and fairness for e-commerce tax treatment by issuing guidelines for analyzing tax treatment for e-commerce as well as Singapore, and issuing new laws such as China as a clear legal basis in efforts to develop tax treatment provisions for e-commerce wrong one of them is collecting data about e-commerce."

"Penyedia jasa pengiriman merupakan peran yang dibutuhkan terlebih dengan meningkatnya kegiatan e-commerce, sehingga diperlukan suatu pengawasan yang ideal terhadap jalannya proses pengiriman barang. Kendati demikian, pelaksanaan terhadap jasa kurir dirasa masih kurang dalam mengatasi masalah yang ada, sebagai upaya perbaikan terhadap suatu pengawasan sekaligus penyesuaian dengan kebutuhan konsumen maka dilakukan analisis menggunakan metode yuridis normatif pada penelitian ini dengan membandingkan dua lembaga antara Indonesia dengan Malaysia yang kemudian ditemukan persamaan dan perbedaan dalam pelaksanaannya. Lembaga yang berada di Malaysia termasuk kedalam non-struktural yang tentunya berbeda dengan Indonesia yang berada dibawah naungan Kementerian Komunikasi dan Informatika, bahwa lembaga Malaysia atau dikenal dengan Malaysian Communications and Multimedia Commission merupakan lembaga yang berperan dalam mengawasi jalannya komunikasi dan multimedia di Malaysia salah satunya peningkatan terhadap jasa kurir sebagaimana ketentuan Postal Service Act 2012. Lembaga ini lebih mengikuti perkembangan masyarakat dalam mengatasi permasalahan yang ada dibantu dengan perusahaan-perusahaan pengiriman yang terkait guna mengetahui kendala dan solusi yang terjadi, sedangkan Indonesia dalam membuat kebijakan mengenai penyedia jasa pengiriman masih menekankan terhadap pemetaan cakupan wilayah dan pelacakan jasa kurir. Pelaksanaan kebijakan di Indonesia dan Malaysia tentunya memiliki kekurangan dan kelebihan masing-masing yang dapat menjadi solusi terhadap kedua negara ini, bahwa Indonesia telah memiliki pembaruan terhadap sistem perizinan sedangkan Malaysia memiliki kebijakan terhadap pengaduan masyarakat akan tindakan wanprestasi atau perbuatan melawan hukum oleh jasa kurir yang membantu pihak dalam mengatasi kendalanya. Penulisan ini dimaksudkan agar terdapat regulasi yang baru terkait penyedia jasa pengiriman terkhusus kurir maupun peningkatan terhadap peran lembaga di Indonesia, dalam hal ini Direktorat Jenderal Penyelenggaraan Pos dan Informatika.

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Delivery service providers are a role that is needed especially with the increase in e-commerce activities, so that an ideal supervisory is needed for the process of delivery goods. Nevertheless, the implementation of courier services is still lacking in overcoming existing problems, as an effort to improve supervisory as well as adjust to consumer needs, an analysis was carried out using normative juridical methods in this study by comparing two institutions between Indonesia and Malaysia which later found similarities and difference in implementation. Institutions in Malaysia are classified as non-structural which is certainly different from Indonesia which is under the auspices of the Ministry of Communications and Informatics, that the Malaysian institution or known as the Malaysian Communication and Multimedia Commission is an institution that has a role in overseeing the course of communication and multimedia in Malaysia, one of which is increasing courier services as stipulated in the Postal Act 2012. This institution follows community developments in overcoming existing problems assisted by related delivery companies to find out the problems and solutions that occur, while Indonesia in making policies regarding delivery service providers still emphasizes mapping the scope region and tracking courier service. The implementation of policies in Indonesia and Malaysia certainly have their respective advantages and disadvantages which can be a solution for these two countries, that Indonesia has had an update on the licensing system while Malaysia has a policy against public complaints of default or unlawful acts by courier services that help parties to overcome the problem. This writing is intended so that there are new regulations regarding delivery service providers, especially couriers as well as an increase in the role of institutions in Indonesia, in this case the Directorate General of Post and Information."

"Penelitian ini meneliti tentang implementasi kebijakan pengenaan bea masuk tindakan pengamanan pada impor produk paku. Kebijakan ini dikeluarkan seiring melonjaknya impor paku dari luar negeri yang mengakibatkan terjadinya kerugian serius pada industri dalam negeri. Penelitian ini menggunakan pendekatan kualitatif dan tujuan penelitiannya bersifat deskriptif. Hasil penelitian ini menunjukkan bahwa tahapan implementasi pengenaan bea masuk tindakan pengamanan sama dengan tahapan pengenaan bea masuk impor normal, yang membedakan hanyalah tambahan pembayaran pajak beserta dokumen yang dibutuhkan dan kendala yang dialami dalam penerapan ini adalah masalah sosialisasi. Pengawasan dalam kebijakan ini dilakukan oleh tiga instansi yaitu DJBC, BKF dan KPPI. Pencapaian yang telah diperoleh adalah menurunnya jumlah impor paku dan industri dalam negeri mampu memulihkan kerugian. Pengenaan BMTP ini akan lebih lengkap jika didampingi dengan kebijakan lain yang mampu membuat industri paku dalam negeri mampu bersaing dengan industri luar negeri.

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This thesis analyzes the Implementation of The Imposition of Import Duties Safeguard's Policy Against Nails Import Products. This policy is issued as a nail surging imports from abroad, which caused serious losses to the domestic industry. This thesis uses a qualitative approach and the research purpose is descriptive. The result indicates that the implementation stage of the imposition of import duties safeguard is the same as the implementation stage of the imposition of import duties normally. However, the requirement documents are different. Constraints experienced in the implementation are a matter of socialization to the importers. Monitoring is conducted by DJBC, BKF and KPPI. Achievements that have been obtained are the nail import is significantly decreasing and the domestic industry is able to recover the losses. Imposition of BMTP is considered to be more completed if accompanied by the other policies that can make the domestic nails industries are able to compete with foreign industries."