A Perspective on Imposing Import Duty on Digital Goods in Indonesia
| Autor: | null Imam Tri Wahyudi, null Akhmad Firdiansyah |
|---|---|
| Rok vydání: | 2019 |
| Zdroj: | Customs Research and Applications Journal. 1:64-77 |
| ISSN: | 2715-338X 2747-0393 |
| DOI: | 10.31092/craj.v1i1.21 |
| Popis: | Since 1998, the WTO Members have applied a moratorium against tariffs on internationalelectronic transmissions (commonly referred to as the WTO ‘E-Commerce’ Moratorium).However, some WTO Members have recently taken steps to undermine the Moratorium,given the potential revenues that might be generated by imposing tariffs on electronictransmissions, included Indonesia. With this potential revenues generated by imposingtariffs on electronic transmissions, the Indonesian government issued Ministry of FinanceRegulation No. 17/PMK.010/2018, provides Chapter 99 to covers intangible goods (ie,software and other digital products) that previously were not covered under the Indonesiantariff system. The next issues after regulation issued are how governments develop newcapabilities to implement it. This study will explore alternative policy to implementcustoms regulation related to digital goods with a qualitative approach using the casestudy. |
| Databáze: | OpenAIRE |
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