Misinvoicing analysis in ASEAN-China free trade agreement (ACFTA)

Autor:	Ekananda, Mahjus
Jazyk:	angličtina
Rok vydání:	2018
Předmět:	Free trade -- Law and legislation -- China International economic relations Foreign trade regulation -- Indonesia Drawbacks -- Indonesia Smuggling -- Indonesia
Popis:	This paper specifically examines the Smuggling that occurred between Indonesia and the ACFTA member countries can be seen from the import-export trade gap. Smuggling occurs because the attempt to avoid tariffs, resulting in the manipulation of incoming documents, both in terms of quantity and price of imported goods. The policy change tariff rates on ACFTA cooperation and increase financial penalties affecting allegedly smuggling. This study uses a fixed effect panel data regression to analyze the policy change. The results obtained are: 1. The reduction of smuggling after the application of policy to reduce tariff rates on ACFTA cooperation, and 2. A decrease in smuggling after the implementation of the policy of increasing the maximum financial penalties. peer-reviewed
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od______3549::d6acccf0783d1273ec6db10b646653a7 Zobrazit plný text záznamu