Tinjauan bea masuk impor minuman beralkohol berdasarkan peraturan perundang-undangan yang berlaku di Indonesia = Judicial review of import duty for alcoholic beverages based on the laws and regulations applicable in Indonesia

Cavalera, Regina Claudia (2017) Tinjauan bea masuk impor minuman beralkohol berdasarkan peraturan perundang-undangan yang berlaku di Indonesia = Judicial review of import duty for alcoholic beverages based on the laws and regulations applicable in Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Import is an activity of foreign goods into the customs teritory of Indonesia. Import duties are taxes to be paid by the importer for insert foreign goods into the customs teritory of Indonesia. The importer should owned API (Angka Pengenal Importir) or The Importer Identity Number. Regulatory Finance Minister of the Republic Indonesia Number 132/PMK.010/2015 on classification system and price list on imported goods that regulates about the increase duties on imported goods. The main purpose of this regulation is to resist the enrty of imported goods and encouraging the domestic industry to improve the quality of their products therefore they can increase the competitiveness in the market. This is a good action to help the domestic industry surviving in the Asean Economic Community. In particular for alcoholic beverages incrase in import duty of 90% (ninety percent) and 150% ( a hundred and fifty percent) based on their group is that the reduced level of consumption and it's associated negative effects. As for the price of import duties for different goods, such as goods raw materials, half-cooked goods, and finished goods should be different as well. As the price of import duties change, the regulation about those goods should change as well to prevent fraudulence.

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