KEPASTIAN HUKUM TERHADAP SANKSI ADMINISTRASI TERHADAP BEA MASUK ATAS KEGIATAN IMPORTASI DENGAN FASILITAS TARIF PREFERENSI ACFTA (ASEAN – CHINA FREE TRADE AREA)

Ramadhan Kahfi Fahlafi; Moh. Saleh

doi:10.53363/bureau.v5i3.872

Authors

Ramadhan Kahfi Fahlafi Universitas Narotama Surabaya
Moh. Saleh Universitas Narotama Surabaya

DOI:

https://doi.org/10.53363/bureau.v5i3.872

Keywords:

kepastian hukum, sanksi administratif, kurang bayar bea masuk, tarif preferensi, ACFTA, legal certainty, administrative sanctions, underpayment of import duties, preferential tariffs

Abstract

This study aims to analyze legal certainty in the imposition of administrative sanctions for underpayment of import duties in import activities that utilize the ASEAN–China Free Trade Area (ACFTA) preferential tariff facility. The main issues examined include the basis for imposing underpayment and administrative sanctions on imports with preferential tariffs, as well as the legal consequences for importers. This study uses a normative legal research method with a legislative and conceptual approach, through an analysis of the Customs Law and its implementing regulations.
The results of the study show that underpayment of import duties in the preferential tariff scheme generally arises due to differences in customs values, errors in the classification of goods (HS Code), or the rejection of preferential facilities due to non-compliance with the rules of origin. In the customs self-assessment system, importers are responsible for the accuracy of customs declarations, so corrections by Customs and Excise officials can result in obligations to pay import duties and taxes, accompanied by administrative sanctions in the form of fines. Normatively, the imposition of these sanctions is valid as long as they meet the principles of legality, legal certainty, and proportionality. Even under a 0% preferential tariff, the provisions of the legislation still allow for the imposition of administrative fines of a certain amount.
The legal consequences for importers are not only financial in the form of payment obligations and fines, but also have an administrative impact on their compliance profile, which may affect the level of supervision in the future. However, the legal system provides mechanisms for objection and appeal as a form of legal protection. Thus, legal certainty in the application of administrative sanctions on ACFTA preferential tariff facilities lies in the clarity of norms, transparency of the determination process, and balance between the interests of state revenue and the protection of importers' rights.

Downloads

Download data is not yet available.

References

Ajeng Wijayanti dan Martha Uliana Siahaan, Analisis Harmonized System Code dan Tarif Pabean Terhadap Pajak dimoderasi dengan Surat Keterangan Asal, Jurnal Owner Riset & Jurnal Akuntansi, Vol. 6, No. 3, Juli 2022

Athukorala, Prema Chandra, “Pos-Crisis Export Performance: The Indonesian Experience in Regional Prespective”, Bulletin of Indonesian Economic Studies, Vol. 42, No. 2

Deky Peryadi, “Dampak Kerja Sama Perdagangan Indonesia dengan negara Gulf Cooperation Council (GCC)”, Jurnal Kebijakan Ekonomi & Keuangan, Vol. 2, No. 3, tahun 2018,

Direktorat Jenderal Bea dan Cukai Kementerian Keuangan Republik Indonesia, Impor Untuk Dipakai, Diakses melalui https://www.beacukai.go.id/impor-untuk-dipakai pada 17 Januari 2026.

Feby Fajriah, dkk. “Peran Manusia Sebagai Makhluk Individu dan Makhluk Sosial”, Jurnal Innovative: Journal of Social Science Research, Vol. 4, No. 3, tahun 2024

Himawan Yusuf dan Jaka Isgiyarta, “Analisis Praktik Penghindaran Pajak di Bidang Impor pada Kepalitian Perusahaan Ekspor Impor” Jurnal BPPK, Vol. 12, No. 1 Tahun 2019

Iwan Kurniawan, Sengketa Pengajuan Banding Terhadap Penetapan Nilai Kepabeanan dalam Ekspor-Impor, Jurnal Krtha Bhayangkra, Vol. 13, No. 2, Desember 2019

Johnny Ibrhim, “Teori dan Metodologi Penelitian Hukum Normatif”, (Malang: Banyumedia, 2008)

Latif Adam dan Siwage Dharma Negara, “ASEAN-China Free Trade Agreement: Tantangan dan Peluang Bagi Indonesia”, Lembaga Ilmu Pengetahuan Indonesia, Edisi XXXVI, No. 1, tahun 2010

Maulana Fahmi Idris dan Desi Permatasari, “Hukum Kepabeanan dan Perdagangan Internasional”, (Semarang: Yayasan Prima Agus Teknik dan Universitas Sains & Teknologi Komputer Universitas STEKOM, 2024)

Merdita Manik, “Pengaruh Perdagangan Internasional Terhadap Pertumbuhan Ekonomi Indonesia”, Jurnal Ekonomi Manajemen dan Bisnis, Vol. 23, No. 2, Oktober 2022

Muhammad Arif Shalahuddin, Tinjauan Efektivitas Penelitian Ulang Bidang Audit Kantor Pelayanan Utama Bea dan Cukai Tipe C Soekarno-Hatta, KTTA Tesis, Politeknik Keuangan Negara (STAN)

Najmi dan Magdariza, Prinsip Most Favoured Nation dalam Perdagangan Jasa Menuju Liberalisasi Perdagangan, Jurnal Swara Justisia, Vol. 6, No. 4, Januari 2023

R. Tony Prayogo, Penerapan Asas Kepastian Hukum dalam Peraturan Mahkamah Agung Nomor 1 Tahun 2011 tentang Hak Uji Materiil dan dalam Peraturan Mahkamah Konstitusi Nomor 06/PMK/2005 tentang Pedoman Beracara Dalam Pengujian Undang-undang, Jurnal Legislasi Indonesia, Vol. 13, No. 2, Juni 2016

Titis Anindyajati, dkk. Konstitusionalias Norma Sanksi Pidana sebagai Ultimum Remedium dalam Pembentukan Perundang-undangan, Jurnal Konstitusi, Vol. 12, No. 4, Desember 2015

Tuti Rastuti dan Andian Achya D.K., “Politik Hukum Indonesia dalam Menghadapi Retaliasi Perang Dagang China terhadap Amerika Serikat Berdasarkan Prinsip Proteksionisme”, Jurnal Litigasi, Vol. 26, No. 1, April 2025

Zulfeny Edmu Nur Nerwan, dkk., Audit Kepabeanan Sebagai Salah Satu Alat Pengawasan di Bidang Kepabeanan dalam Rangka Mengamankan Penerimaan Negara: Studi Kasus pada Kantor Wilayah IV Direktorat Jenderal Bea dan Cukai Jakarta, (Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia: Depok, 2006)