ANALISIS KEBIJAKAN PEMBEBASAN BEA MASUK DAN PENURUNAN PAJAK PENGHASILAN TERHADAP IMPOR KEDELAI DI INDONESIA

Abstract

The beginning of 2008 years had become International economy crisis, the price of soybean in
international market become increase until 100 percent. It resulted supply of soybean is minus
because biofuel industry in the world. To stabilizing soybean price, the government make policy
about free tariff in soybean import with Ministerial of Finances regulatory No.
01/PMK.011/2008 about Determination of Tariff in Soybean Import and Decrease tax income
from 2,5 percent become 0,5 percent with Ministerial of Finances Regulatory No.
08/PMK.03/2008 about change fourth in Ministerial of Finances decision 254/KMK.03/2001
about fiscus in tax income article 22. This regulatory can control increasing of soybean price
and can help tempe and tahu industry. This regulatory if view in public policy as social
necessity, so this regulatory (outrech) is not social hope not yet. Althought this regulatory can
control the price but it can not solve the substantive problem that Indonesia always dependence
with soybean import. If view with principle of tax law, the regulatory has not benefit principle,
non distorsi principle and justice principle.