PELAKSANAAN PENGHAPUSAN FASILITAS PEMBEBASAN CUKAI FREE TRADE ZONEBERDASARKAN PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NO. 42/PMK.04/2020 DI BATAM

Free Trade Area is one form of economic zone (Economic Zone). Free trade is a theoretical concept that presupposes the enactment of an international trading system that is freed from obstacles caused by the provisions of the government of a country. Article 17 paragraph (2) of Government Regulation Number 10 of 2012 Excisable Goods in Free Trade Areas can be given based on. After the issuance of Government Regulation Number 41 of 2021, the duty-free facility is revoked, Excisable Goods in the Free Trade Zone are likely to be taxed. The supervision of the traffic of excisable goods in the Free Trade Zone in Indonesia (DJBC) is a form of prevention and repression (action). The formulation of the problem in this thesis is how to regulate and supervise the traffic of subject matter in the Free Trade Zone and how the taxes issued by the Director General of Customs and Excise Revocation of Duty Free Facilities in the Free Trade Zone. The data used is in the form of secondary data collected through library research and dissected qualitatively to be presented in a qualitative descriptive form. There are still several obstacles in the implementation of the revocation of the Duty-free facility in the Free Trade Zone, with the imposition of taxes on Excisable Goods which is one of the efforts in implementing the revocation of the Duty-Free facility.