Pengaruh Kebijakan Penurunan Ambang Batas Pembebasan Bea Masuk Nilai Impor Barang Kiriman (De Minimis) terhadap Volume Impor Barang Kiriman Indonesia (PMK No 199/PMK.10/2019)

Authors

  • Najla Fauziani Deyanputri Universitas Indonesia

DOI:

https://doi.org/10.31334/transparansi.v3i2.1088

Keywords:

bea masuk, kebijakan fiskal, deminimis threshold, impor

Abstract

Peningkatan nilai impor Indonesia dari tahun 2017-2019 terus mengalami peningkatan. Peningkatan nilai impor tersebut sejalan dengan peningkatan volume impor barang kiriman yang cenderung mengalami peningkatan. Pemerintah mengeluarkan kebijakan penurunan ambang batas pembebasan bea masuk impor barang kiriman menjadi sebesar FOB USD3.00 dengan harapan dapat menekan volume impor barang kiriman dan menciptakan keadilan bagi produsen dalam negeri. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ambang batas pembebasan bea masuk impor barang kiriman mempengaruhi volume impor barang kiriman Indonesia. Dari hasil penelitian disimpulkan bahwa penurunan ambang batas pembebasan bea masuk nilai impor barang kiriman menekan volume impor barang kiriman Indonesia, meskipun ada faktor-faktor diluar kebijakan yang turut mempengaruhi volume impor barang kiriman Indonesia.

Author Biography

Najla Fauziani Deyanputri, Universitas Indonesia

Fiscal Administration, University of Indonesia

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PMK No199/PMK.10/2019 tentang Ketentuan Kepabeanan, Cukai, dan Pajak atas Impor Barang Kiriman

PMK No.112/PMK.04/2018 tentang Perubahan PMK No.182/PMK/04/2016 Tentang Ketentuan Impor Barang Kiriman

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Statistik Volume Barang Kiriman Impor Indonesia Tahun 2017-2019. Direktorat Jenderal Bea Cukai

Statistik Volume Barang Kiriman Impor Indonesia Tahun 2019. Direktorat Jenderal Bea Cukai.

Statistik Volume Barang Kiriman Impor Indonesia Januari-Juli 2020. Direktorat Jenderal Bea Cukai

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Published

2024-12-07

Issue

Vol. 3 No. 2: Desember 2020

Section

Articles

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