KEBIJAKAN PEMERINTAH INDONESIA TENTANG PERDAGANGAN ELEKTRONIK DALAM KAITANNYA DENGAN PELAKSANAAN KEBIJAKAN PEMERINTAH INDONESIA TENTANG PERDAGANGAN ELEKTRONIK DALAM KAITANNYA DENGAN PELAKSANAAN PERSETUJUAN WORLD TRADE ORGANIZATION PERSETUJUAN WORLD TRADE ORGANIZATION

Vinliany, Priskila (2023) KEBIJAKAN PEMERINTAH INDONESIA TENTANG PERDAGANGAN ELEKTRONIK DALAM KAITANNYA DENGAN PELAKSANAAN KEBIJAKAN PEMERINTAH INDONESIA TENTANG PERDAGANGAN ELEKTRONIK DALAM KAITANNYA DENGAN PELAKSANAAN PERSETUJUAN WORLD TRADE ORGANIZATION PERSETUJUAN WORLD TRADE ORGANIZATION. S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

This research analyzes whether the policies or regulations that have been issued by the Government of Indonesia are in accordance with the World Agreement. The problems analyzed are important to study with the aim of increasing state revenue in the import duty tax sector on imported products through electronic commerce in accordance with the WTO agreement in Indonesia. This research uses a qualitative normative method that focuses on positive law that has been obtained from various sources that are analyzed with each other. Data collection is done using literature study and legal analysis. Understanding of books and laws carried out literature studies relating to legal and non-legal opinions relating to the issues studied. This study concludes that the policies or regulations that have been issued by the Indonesian Government are contrary to WTO agreements and principles, where there is inconsistency from Indonesia in the implementation of the moratorium program issued by the WTO General Council to regulate e-commerce, In its implications, the Moratorium has a detrimental impact on developing countries, especially Indonesia in terms of state revenue so that there are special regulations governing the recovery of Indonesia's income, namely by imposing tariffs regulated in PMK No. 199 of 2019 which regulates import duty tariffs and taxes on imported goods.

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