DAMPAK KEBIJAKAN KENAIKAN KEPABEANAN DAN PAJAK TERHADAP E-COMMERCE DI KOTA BATAM

Abstract

In Indonesia, the issue of taxes on e-commerce has become one of the issues discussed, including in Batam City. Technological developments have become a new medium for interacting and transacting, including the Indonesian people. Enactment of Regulation of the Minister of Finance Number 199 of 2019 concerning customs, This study uses a qualitative descriptive method with public policy theory according to Leo Agustino (2006). Data collection techniques in this research are literature study, field study (observation, in-depth interviews, and documentation). The data analysis technique used is data reduction, data presentation, and conclusion drawing. From the results of the research on these indicators, the results obtained from the policy regarding the increase in customs and taxes on e-commerce in Batam City in general have been going quite well, judging from the achievement of the objectives of the regulation have been achieved, but this regulation greatly affects business actors e-commerce which causes many businesses to experience a decline and even closure, so it is necessary to evaluate and review.