KEBIJAKAN BEBAS BEA MASUK DAN PAJAK DALAM RANGKA IMPOR TERHADAP BARANG PENANGANAN COVID-19 DITINJAU DARI PERSPEKTIF PERATURAN PERUNDANG-UNDANGAN

Ugracena, Putu Amelia Putri Handayani (2022) KEBIJAKAN BEBAS BEA MASUK DAN PAJAK DALAM RANGKA IMPOR TERHADAP BARANG PENANGANAN COVID-19 DITINJAU DARI PERSPEKTIF PERATURAN PERUNDANG-UNDANGAN. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

The Ministry of Finance established PMK Number 34/PMK.04/2020 as tools for the import duty and tax exemption policy for the purpose of importing goods handling COVID-19. However, this policy affects state revenues and increases the risk of crime and fraud because it is affected by high requests for assistance or refunds that are not commensurate with the supervision carried out. This study is entitled Import Duty and Tax Exemption Policy in the Context of Importing COVID-19 Handling Goods from the Perspective of Legislation which aims to find out the analysis of PMK Number 34/PMK.04/2020 based on the perspective of several laws and regulations. This study uses a normative juridical research method. The results of this study are PMK Number 34/PMK.2020 has fulfilled the provisions as a valid statutory regulation and has binding force because it is in accordance with the provisions in Article 8 paragraph (2) of the UUP3. Based on the Law on Customs, PMK Number 34/PMK.04/2020 was formed based on the Article 25 paragraph (2) and Article 26 paragraph (2) which explains that changes to goods subject to import duty exemption as in Article 25 and Article 26, will be regulated by the Minister. The exemption from Article PPh 22 Import levies is explained in Article 22 paragraph (2) of Law Number 36 of 2008. Article 2 paragraph (2) Decree of the Minister of Finance Number 231/KMK.03/2001 concerning the Treatment of Value Added Tax and Sales Tax on Luxury Goods on the Import of Taxable Goods Exempted from Import Duties as lastly amended to PMK Number 198/PMK. 010/2019, explains that the import of some Taxable Goods is exempt from Import Duty, VAT, and PPn.BM levies. The imported goods that being said are used for the community importance especially those exposed to the COVID-19 pandemic.

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