Analysis of Import Duty Policy On the Protection of the Local Industry Sector
(Cross-Country E-Commerce Case Study)
DOI:
https://doi.org/10.62951/ijlcj.v1i4.298Keywords:
Policy, Duties, Ecommerce, IndustryAbstract
The analysis of import duty policies on the protection of the local industry sector, especially in the context of cross-border e-commerce, has become very relevant amid the rapid development of digital trade. This study aims to evaluate the impact of import duty policies implemented by the Indonesian government on local industries and Micro, Small and Medium Enterprises (MSMEs). With increasing access to imported goods through e-commerce platforms, the challenges for local products are growing. New policies that regulate the amount of import duties, including the possibility of high tariffs, are expected to suppress the inflow of foreign goods that can harm domestic industries. Through this case study, it is hoped that an effective solution can be found to create a balance between the protection of local industries and ease of access for consumers in the digital era. The findings of this study are expected to provide better policy recommendations to support the growth of the domestic industrial sector.
Downloads
References
Aloisius Hama, (2020). Analysis of Income Tax Avoidance Tendencies. Mitra Abisatya, 36-37. [[invalid URL removed]
Fauzan Hawiqi, Mira Santika, & Yusmalina. (2021). Analysis of the effect of the realization of import duty revenue on the target of import duty revenue. Cafetaria Journal, Vol 2, No 1, pp 48-61.
Gunadi, Tafsir Nurchamid, Milla Sepliana Setyowati, et al. (2011). Harmonization of Indirect Taxes on Consumption in ASEAN Member Countries. BUSINESS & BUREAUCRACY: Journal of Administrative and Organizational Sciences, 17, 127-137. https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1201&context=jbb
Kementerian Keuangan Republik Indonesia. (2024). Strategi Pemerintah Capai Target Penerimaan Pajak 2025 [Government Challenges and Strategies to Achieve the 2025 Tax Revenue Target]. Ministry of Finance of the Republic of Indonesia. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Strategi-Pemerintah-Capai-Target-Penerimaan.
Khan, A. (2021). E-Commerce Regulations in Emerging Era: The Role of WTO for Resolving the Complexities of Electronic Trade. CMU Journal of Social Science and Humanities, 8(2), 1-13. https://doi.org/10.12982/CMUJASR.2021.008
Nugroho, R. A., & Purbokusumo, Y. (2020). E-Government Readiness: An Assessment of the Readiness of the Main Actors of E-Government Implementation in Indonesia. Directorate General of Informatics Applications, Ministry of Communication and Information Technology Department of Management and Public Policy, FISIPOL - UGM, vol.22. journal.kominfo.go.id favicon journal.kominfo.go.id
Palayukan, I. P. S., & Ismail, T. (2023). Implementation of National Single Window with Harmonized System Based on Minister of Finance Regulation. Journal of Education and Development, 11(2), 17-26. https://doi.org/10.37081/ed.v11i2.4482
Priskila Vinliany. (2023). Indonesia Government Policy on Electronic Trade in Its Relationship to the Implementation of Indonesia Government Policy on Electronic Trade in Its Relationship. e-journal.uajy.ac.id.
Saputra, W. S. (2023). Transaksi Lintas Negara Atas Pajak Digital [Cross-Border Transactions on Digital Taxes]. Directorate General of Taxes. pajak.go.id/id/artikel/transaksi-lintas-negara-atas-pajak-digital
Supriadi, I. (2024). Transformation of the Taxation System Using Blockchain Technology to Increase Transparency and Reduce Deviation. TAXPEDIA Journal of Tax Policy, Economics, and Accounting, 29-44.
Worokinasih, S., Kumalasari, K. P., & Alfandia, N. S. (2022). Basic Research OECD Framework to Tackle Base Erosion Profit Shifting (Comparative Study of Indonesia Malaysia). Fair Value: Scientific Journal of Accounting and Finance, 5(2), 807-827. https://journalkopin.acd/index.php/fairvalue
Wulandari, D. (2024). Tax Policy in Electronic Commerce: Exploring the Pros and Cons of Digital Service Tax. Scientax, 5(2), 220-238. https://doi.org/10.52869/st.v5i2.768
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 International Journal of Law, Crime and Justice
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
