PENGATURAN PENGAWASAN LALU LINTAS BARANG KENA CUKAI PADA KAWASAN PERDAGANGAN BEBAS (Studi Pencabutan Fasilitas Cukai Pada Kawasan Perdagangan Bebas)

Main Article Content

Arif Budiman

Abstract

 


Based on Article 17 section (2) of Government Regulation Number 10 of 2012 Excisable Goods  in Free Trade Zone (FTZ) can be granted exemption. However, after the issuance of Government Regulation Number 41 of 2021 the duty-free facility is revoked, the Excisable Goods in FTZ is charged to excise duty. Formulation of the problem in this thesis is how to regulate and supervise the excisable goods traffic at the FTZ and how to implicate the juridical of the official note issued by the Director General of Customs and Excise regarding the Revocation of Duty-Free Facilities at the FTZ. This is a legal research with descriptive specifications. The approach used is a normative juridical approach. It is used secondary data collected through literature research and analyzed the data qualitatively to be presented in a qualitative descriptive form. Based on the results of the study, it is known that the Regulation of the Traffic of Excisable Goods at the FTZ in Indonesia before the Memorandum of the Directorate General of Customs and Excise number 466/BC/2019 used the CK-FTZ document. Following the Government Regulation Number 41 of 2021, the arrangement was the same as the excise document in other customs areas. The supervision of the traffic of excisable goods at the FTZ in Indonesia carried out by DJBC is a form of prevention and repressive (action). The Juridical Implications of the Official Memorandum number ND-466/BC/2019 revoke the duty-free facility at the FTZ indirectly. Government Regulation Number 41 of 2021 has been issued to answer the Official Memorandum, but it is necessary to review it if it is related to the above regulation, Law Number 44 of 2007 so that in the formation of a legislation in accordance with the hierarchy and in line "lex superior" principle. derogat legi inferior".

Downloads

Download data is not yet available.

Article Details

How to Cite
Budiman, A. (2021). PENGATURAN PENGAWASAN LALU LINTAS BARANG KENA CUKAI PADA KAWASAN PERDAGANGAN BEBAS (Studi Pencabutan Fasilitas Cukai Pada Kawasan Perdagangan Bebas). UNES Law Review, 3(4), 392-405. https://doi.org/10.31933/unesrev.v3i4.202
Section
Articles

References

Adrian Sutedi, Aspek Hukum Kepabeanan, Sinar Grafika, Jakarta 2012.
Capela and Hatman dalam Burmansyah Edy, “Pembentukan Kawasan Ekonomi Khusus (KEK) Dalam Pandangan Kelompok Masyarakat Sipil”, Seri kertas Kerja Institute For Global Justice (IGJ) 2009.
Heri Muliono “Merajut Batam Masa Depan Menyongsong Status Free Trade Zone”, Pustaka LP3ES Indonesia, Jakarta, 2001.
Hotman P. SIbuca, “Asas Negara Hukum, Peraturan Kebijakan”, Erlangga, Jakarta, 2010.
Philipus M. Hadjon, “Pengantar Hukum Administrasi Indonesia (Introduction to the Indonesia administrative Law)”, Gadjah Mada University Press, Yogyakarta, 2002.
Syarif Hidayat dan Agus Syarip Hidayat, Quo Vadis Kawasan Ekonomi Khusus (KEK), Rajawali Press, Jakarta, 2010.
Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
Undang-Undang Nomor 5 Tahun 2004 tentang Perubahan Atas Undang-Undang nomor 14 Tahun 1985 Tentang Mahkamah Agung
Undang-Undang Nomor 44 Tahun 2007 tentang tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2007 Tentang Perubahan Atas Undang-Undang Nomor 36 Tahun 2000 Tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2000 tentang Kawasan Perdagangan Bebas dan Pelabuhan Bebas Menjadi Undang-Undang Menjadi Undang-Undang
Peraturan Pemerintah Nomor 10 Tahun 2012 tentang Perlakuan Kepabeanan, Perpajakan dan Cukai Serta Tata Laksana Pemasukan dan Pengeluaran Barang Ke dan Dari Serta Berada di Kawasan Perdagangan Bebas dan Pelabuhan Bebas
Peraturan Pemerintah Nomor 41 Tahun 2021 tentang Penyelenggaraan Kawasan Perdagangan Bebas dan Pelabuhan Bebas
https://batam.tribunnews.com/2019/05/21/kronologis-pencabutan-cukai-rokok-mikol-di-4-kawasan-ftz, diakses pada tanggal 10 Desember 2020.