Jumat, 10 Desember 2010

Ministry of Finance’s Efforts to Raise Export from Regions

proceeding of international conference on regional development ICRD 2010
vulnerability, resilience and sustainability
published by biro penerbit planologi universitas diponegoro



Ministry of Finance’s Efforts to Raise Export from Regions:
Benefits and Obstacles of Customs Facilities for Exporter

Budi Nugroho
Finance Education and Training Center Yogyakarta
Ministry of Finance Republic Indonesia



Abstract
The Indonesian economy which is still under the impact of crisis always needs recovery. Many people/economists criticize that the 6.3%-target growth of the 2011 Planned State Budget is too moderate. Export is one of the growth factors in which the government has the authority to develop it. As an effort to raise the export, Ministry of Finance provides various taxation facilities and easy procedure for exporters. These two facilities are The Bonded Zone and Import Facility for Export Purpose (KITE). This paper would explain various facilities which are provided through The Bonded Zone and Import Facility for Export Purpose (KITE). In fact, many businessmen haven’t made use of those facilities. Exporters haven’t taken the advantages of those beneficial facilities maximally.  This paper aims to describe various benefits that exporters can get and to describe obstacles impeding them from making use of those facilities.   Actually many exporters from regions meet the requirement of making use of the facilities, but they do not take the advantage of it. Ministry of Finance has already done many efforts to make the requirements easier.  Those two facilities, which are based on customs law, have significantly developed as the effort to follow business development by adding its facility type. The requirements to get those facilities would be described from exporter’s point of view to find out obstacles they may face.The result shows that the facilities could raise export from regions but not all could accommodate young or litle entrepeneur.


Keywords: bonded zone, customs facility, import facility for export purpose

1.    Introduction
The world integrates with the globalization era so fast in line with the establishment of World Trade Organisation (WTO) as the countinuation of General Agreement on Tarif and Trade (GATT). Many people believe that free trade plays important role for the welfare of mankind. Huala Adolf (2006: 98) explains that the main aim of GATT is to increase job vacancy, product, and commodities exchange.
WTO, established in 1994, accelerates trade interaction among countries more. International trade, believed as an effort to gain the welfare of mankind, develops rapidly. It requires that governmet authority servicing related to export-import be matched with the rapidness of that change (Zaenal Abidin, 2008:1). Customs Law number 10 in 1995, changed to Customs Law number 17 in 2006, fulfills that need by giving several facilities.
         As a part of Ministry of Finance of Republic of Indonesia, General Directorate of Customs and Excise has a function of facilitating international trade and industrial assistance. That function is accomplished by carrying out facilities intended to international trade businessmen, who are export-oriented businessman. Those two facilities are Bonded Warehouse and import facility for export purpose (Kemudahan Impor untuk Tujuan Ekspor/KITE).
Bonded warehouse is meant to ease businessmen to import raw material, process it, and then export the product. Basically, bonded warehouse is a company in which the activities are dominated by export product. The facilities include importation procedure and taxation aspect as well as customs duties pickings. The aim of the government to give such bonded warehouse facilities is to increase the attraction for investors, such as foreign investment, domestic investment, and the others to invest in Indonesia as an effort to create beneficial business climate (Sunarno, 2005: 96). However, the aim has not been thoroughly achieved. Many advantages offered have not thoroughly used by businessmen because they could not fulfill some requirements. In 2010, there are 1416 companies receiving bonded warehouse facilities (Warta Bea Cukai, August 2010: 6).
KTE is a facility for companies importing raw material, processing it and then exporting the product. The activities meant do not have to dominate the capacity of the product. All process not related to such activities will not lead to customs facilities, including import duty deferment taxation postponement and service procedure ease.
This paper is based on literature study, especially Minister of Finance decree and General Directorate of Customs and Excise decree. The study focuses on positive law. Abstraction on effective regulation is held through deduction method.

2.         Literatur Review
2.1   Bonded Warehouse
        
                The existence of bonded warehouse is based on Customs Law article 26. Bonded warehouse is a bonded stockpiling area to stockpile import goods and/or goods from other places within custom territory to be processed or combined, which product is especially for export. Bonded warehouse does various processes as the definition of bonded warehouse; they are processes of in and out of inventory goods, devices, raw materials, goods in process, and final products.
         Bonded warehouse is meant to facilitate businessmen to be able to catch international trade opportunity. Companies importing and exporting goods back will be facilitated with simpler customs procedure and freed from import taxation and postponement of customs duties. Bonded warehouse is for companies in which the production process is an intergrated one in a certain area and the activity is dominated by products for export. Basic commodities that will be processed can come from import or domestic market.
Government regulation number 32 in 2009 regulates that bonded warehouse must be located in an industrial area or cultivation area in accordance with urban land use plan settled. General Directorate of Customs and Law decree number 63/BC/1997 regulates that an area is permitted as a bonded warehouse if it meets physical requirements as follows:
a.    bonded warehouse location can be directly accessed from public road as well as passed by freighter transportation.
b.    bonded warehouse location is not directly connected to other buildings
c.     bonded warehouse location has a facility of one main gate for the goods inflow and outflow to/from bonded warehouse
d.    bonded warehouse location is fenced in at least 2.5 meters vertically long
e.    providing appropriate room for customs officers in doing their jobs at bonded warehouse and guard post in main gate
f.     Display readable clear nameplate in front of the company

An established company can propose itself to be bonded warehouse, so can future company that will be established. Basically there are two entities at bonded warehouse. They are bonded warehouse organizer and entrepreneur at bonded warehouse. Bonded warehouse organizer is an entity having, controlling, managing, and providing facility and infrastructure for the necessity of other parties at bonded warehouse which is carried out based on the accordance to establish bonded warehouse. Entrepreneurs at bonded warehouse are entities carrying out industrial function in bonded area.
From the taxation side, capital goods, devices, and basic commodities coming from outside customs territory to bonded warehouse are:
a.  given customs duties deferment; and/or
b.  import taxation shall not be imposed

Goods coming from other place within customs territory to bonded warehouse shall not be imposed to  pay value-added tax or sales tax on luxurious goods. Company approved by bonded warehouse administrator or bonded warehouse administrator tevens entrepreneur at bonded warehouse can admit inventory goods and/or devices for the need of the construction, expansion, and office tools of bonded warehouse by being given customs duties postponement and it is excluded from value added tax, sales tax on luxurious goods and importation income tax article  22.
Entrepreneur at bonded warehouse can subcontract some of the processing activities to the other Entrepreneur at bonded warehouse within a bonded warehouse, other bonded warehouse, or industrial company in other place within a bonded house. Those activities exclude early examination process, last examination, sorting, and packaging. That subcontract jobs can be done with machine and tools owned by bonded warehouse.
Bonded warehouse is under customs supervision thoroughly so that every inflow and outflow can only be done after the approval of customs officer. There is no time limit to export imported basic commodities. Service and supervision is done by placing customs officer at bonded warehouse and auditing periodically. Bonded warehouse has to submit every-three-month-report about basic commodities, goods in process, and product stock on hand.
The taxation treatment makes bonded warehouse as if an entity in which from taxation side is like an area outside customs territory, having no taxation treatment on its goods. From the tax facility side, bonded warehouse is a first rank taxation facility gift.
In 1998, Indonesia experienced crises almost in all sectors, including economics which faced remarkable difficulties. Exporters found difficulties in finding market abroad because of low credibility, including bonded warehouse. Letter of Credit (L/C) from Indonesia was not trusted by customer abroad. Exporters lost market abroad so they had to shift their product sale to domestic market to avoid being bankrupt and terminating employment. As part of the facility gift, bonded warehouse receive a chance to sell some of the products to domestic market. The sale percentage changed in line with economic condition in Indonesia.
The importation process was not like import procedure in general. Document submission was done through bonded warehouse involved and directly served by customs officer having authority to do so and was in bonded warehouse location. Other customs processes were completed with simple procedures and submitted through customs officer assigned in the bonded warehouse. The assigning of customs officer was meant to give 24-hour-service for bonded warehouse entrepreneurs without cost pickings. For that reason, bonded warehouse had to provide appropriate room and job facility for customs officer.

2.2 Import Facility for Export Purpose (KITE)

Import facility for export purpose (KITE) is a facility based on customs law article 26. A company will receive that facility if it imports goods and/or materials, processes it, assembles or installs it to other goods, and exports the product by itself, or consigns the product to bonded warehouse to be processed, assembled, or installed to other goods. In accordance with ministry of finance decree number 580/KMK.04/2003 about the procedure and supervision of Import facility for export purpose, taxation facility given to such company are:
a.    import duties, value-added tax, and sales tax on luxurious goods exemption shall be given to Goods and/or import basic commodities to process, assemble, or install to other goods in a company for export purpose,
b.    taxation refund shall be granted for goods and/or import basic commodities and/or product by bonded warehouse to process, assemble,  or install to other goods in which the customs duty  and/or the importation tax have been already paid and exported,
c.     import duty, value added tax, and sales tax on luxurius goods exemption and/or restituion shall be given to products made of import basic commodities and those which are given to bonded warehouse to be processed further.

The import duty, value added tax, and Sales tax on Luxurius Goods Exemption and/or restituion meant is excepted from fuel, lubricating oil and inventory goods. Exemption or restitution is just directed to basic commodities in process.
To obtain the exemption and/or restitution, a company should have a main company number (Nomor Induk Perusahaan/NIPER) published by Directorate General of Customs and Excise Provincial Office. It should submit true company main data (Daftar Induk Perusahaan/DIPER) to Directorate General of Customs and Excise Provincial Office by electronic data interchange truly and completely to obtain NIPER. The administration and field inspection result is carried out in 14 days at the latest since the DIPER is received completely and truly. Approval and rejection towards NIPER application is given within no later than 3 works day commenced since the field inspection date.
In case the application is approved, the applicant has to submit bank guarantee and customs bond or paying ability statement as guarantee to Directorate General of Customs and Excise in the amount of the indebted import duty, excise and/or value added tax and sales tax on luxurious goods before goods outflow. KITE facility receiver shall submit the reports to Customs and Excise Provincial Office at least every 6 (six) month containing:
a.   export
b. consignment to bonded warehouse for producers delivering their product to bonded warehouse to be processed further
c.   product sale to other place in customs territory
d. sale to other place in customs territory or obliteration, for producers selling secondary product, vestige product, broken product or basic commodities
e. accomplishment of import basic commodities having not been exported.

Toward the accepted company, export should be realized within 12 months commenced since the enrollment date of the importation. The duration could be extended by Head of Directorate General of Customs and Excise Provincial Office on behalf of Minister of Finance for companies with more than 12-month-production time. In case the stipulation is not fulfilled, the import duty and/or excise and value added tax and sales tax on luxurious goods indebted shall be paid. The import duty and excise shall be subject to interest of 2% of the import duty that should be paid per month and of maximum period of 24 months commenced from the enrollment date of the import declaration, as long as the goods and/or material are still in stock on hand of the companies which granted exemption and value added tax and sales tax on luxurious goods are freed. Duties concerning value added tax and sales tax on luxurious goods shall be subject to the valid taxation rule as the sanction.
KITE company is allowed to sell its product to other place in customs territory or home use with several requirements. Based on Director General of Customs and Excise Regulation number 14/BC/2005 about alteration of Director General of Customs and Excise decree number 205/BC/2003 about KITE procedures and supervision, a product in which the basic commodities are imported and/or product from bonded warehouse can be sold to other place in custom territory or home use after the export realization and/or consignment to bonded warehouse with conditions:
a.    the maximum amount of goods to sell to TLDP is 25% (twenty five percent) of the total export realization and/or consignment to bonded warehouse,
b.    import duty and/or excise payment is based on product tariff with imposition and customs value of basic commodities at the importation time and 2% interest per month commenced from the date of the import declaration enrollment,  and
c.     value added tax dan sales tax on luxurius goods shall be paid based on tax imposition as much as the import value and 2% interest per month since the importation and maximum period of  24 months, as the sanction
d.    Sale to other place in customs territory or home use shall be accomplished within 12 months commenced from the import date till the sale date to TLDP

Directorate General of Customs and Excise Regulation number 14/BC/2005 states that if the product sale to other place in custom territory  (home use) exceeds the regulation, that is 25% of the export realization and/or the consignment to bonded warehouse, so:
a.       100% fine of import duty and/or excise that should be paid and 2% interest per month commenced since the enrollment date of import declaration are undertaken,
b.      value added tax and sales tax on luxurious goods payment based on the value at the importation time and 2% interest per month commenced since the importation of maximum period of 24 months are undertaken

Company executing sale to other place in custom territory (home use) exceeding the due time, that is 12 months since the importation, as long as the product is available, so it is compulsory to:
a.  pay import duty and/or excise based on the product tariff with imposition and customs value of basic commodities at the importation time and 2% interest per month commenced from the date of the import declaration enrollment of maximum period of  24 months;
b.  pay value added tax dan sales tax on luxurius goods based on the value at the importation time and 2% interest per month of maximum period of  24 months commenced since the importation
 The secondary product, vestige product, broken product or broken basic commodities, in which the basic commodities are imported and sold to other place in customs territory (home use), are charged:
­­a. import duty 5 % of the selling price;
b. excise based on the operative rate; and
c. value added tax and sales tax on luxurious goods which formerly unimpositioned based on import value.

3.         Benefits
3.1  Bonded Warehouse

Facilities granted to bonded warehouse not in taxation only but includes cover various convenience procedure. Basically tax on goods shall be imposed on domestic consumption. When the goods shall be exported or processed and  then re-exported, then the import duty, value added tax and sales tax on luxurious goods shall not be imposed. When the above good have been levied taxes and then be exported, then the tax has been levied can be return / refund. Restitution procedure is carried out after export realization. The period between the times of payment with the time of re-exportation is the duration of the paid tax functioned as idle cash. Those normal processes are simplified by the establishing of bonded warehouse. There is no taxation payment on goods. Such condition creates economical business process. Entrepreneurs beneficiated with expenditure cash that can be avoided. The fund can be used to develop the business.
Bonded warehouse brings special advantages such as import duty exemption which includes not only  to re-exported processed raw material or basic commodity but also to capital goods such as  engine and office device. Provision of this facility is applicable following the bonded warehouse operation. Those similar facilities only can be granted for infant industry in a certain limited duration. Bonded warehouse license could be granted before the factory established, in such case facilities is also given for the imported construction material.
In general the deferment customs duty payment facilities followed by an obligatory to put guarantee, but for bonded warehouse the obligatory is nullified when the  goods still reside in bonded warehouse. When goods are processed outside bonded warehouse with a kind of subcontract mechanism then it requires guarantee values the same with import duty and tax should be paid. The guarantee could be nullified when the bonded warehouse is stated white list company. White list company determined pleadingly and the acceptance is based on its track record.

3.2   Import Facility for Export Purpose (KITE)

Ministry of finance accommodates various business interest and reality by creating friendly regulation and support business process. KITE facility offers various advantages as follows.
In the case of KITE, all licensing process and responsibility are resolved through Directorate General of Customs and Excise Provincial Office. There is no obligatory process which should be resolved up to Directorate General of Customs and Excise Head Office in Jakarta. It makes an easy procedure for shorten licensing chain. This short bureaucracy chain financially economizes even more when calculated for entrepreneurs that locate in the regions especially in the east of Indonesia.          
Business process has been carried out by electronic data interchange service. The procedures minimize face to face interaction between businessman and customs officers. Customs and Excise website with various contains such as law and regulation allows entrepreneur know their rights and the duty easily. Online submission request of course financially beneficial.
In the case of license submission, exemptions facilities and taxation return,  there are  certain time frames. Time frames for every kind of services have already been regulated. This kind of certainty is very beneficial for corporations which need clarity  and predictable business.
Addition time can be obtained for that detail time-table by  advance applied submission. For example, obligatory to export product within 12 month commenced since the date of import declaration enrollment, can be extended when request submitted in advance before the due date.
Various business realities already accommodate in detail regulations. Various in and outflow of goods have been accommodate to create business clarity. Every goods movement form has been anticipated in detail procedure with clarity of accomplished duty and form of obtained facilities. Various procedures have been updated accustomed with corporation and trade activities.
The main benefit of KITE facilities are  the deferment of the payment of import duty and the imposition of value added tax/sales tax on luxurious goods which  financially very beneficial for the business. For short, the facility shows financial economizing as already obtained by bonded warehouse entrepreneurs. Without deferment of customs duty, the idle cash is usable for another development effort.
Less strict supervision then bonded warehouse entrepreneur, that is without continually customs officer presence. At least it nullifies the duty to provide working room and proper official device for customs.  Physical goods supervision is conducted selectively. Even in the case of export, examination shall be performed at exporter warehouse with customs officers presence by official expense. Exports services performed with customs officer’s immediacy 24 hours every day.
Comprehensive supervision shall be conducted by periodical customs audit. Auditor from Directorate General of Customs and Excise Provincial Office or from Head Office will do accountancy investigation to ascertain the customs notification truth which entrepreneur submitted.

4.         Procedure Simplification and additional convenience

Ministry of finance conducts some efforts to increase services for the industry.  The granted facilities are developed to follow the business development. Bonded warehouse license obtained by submitting  appliance to minister of finance through Customs and Excise Service Office supervising the area. License will be published with Presidential Stipulation. The procedure experiences several times moderations up to that license at the moment published with Director General of Customs and Excise Stipulation. Licensing procedure moderation brings a  shorter bureaucracy. The simplifier explained in table 1.

Table 1: The simplification of  Bonded Warehouse Licencing

Government Regulation
No. 33 Year 1996
Government Regulation
No.  43 Year
1997
Ministry of Finance Stipulation No 371/KMK.01/2002
License Signer

President
Minister of Finance
Director General  of Customs and Excise
Source:   Goverment Regulation Number 33 year 1996, Goverment Regulation 43 Number year 1997, Minister of Finance Stipulation number 371 year 2002

Since the early  formation of bonded warehouse facilities, there were several percentage values changing  over the amount of  bonded warehouse product that can be sold to domestic market or home use. The increasing percentage value is based on economy crisis reason that cause bonded warehouse find  difficulties to get beyond the sea market. Although evoke various pros and contras, the facilities still take effect at the moment.
Ministry of finance’s good intention gives bonded warehouse permission to sell the product to  domestic market brings the granted facilities lose its early aim. Thoroughly domestic oriented entrepreneurs will not be able to compete with goods from bonded warehouse that get various facilities. Domestic market shall be dominated by bonded warehouse goods. This rivalry displays indisposed rivalry form and potentially disturbs domestic market (Budi Nugroho, 2010).
In the early bonded warehouse facilities established by year 1997, part from production that can be sold to domestic market was only 25% of the  export realization. That provision is amended in the next period by separating value of goods consumed  worn by ends user and goods which still need advance process. Goods consumed by ends user get smaller percentage rather than those not for end user.  In the year of 2005 the provision is regulated detailer by increasing the percentage value and peculiarly regulate sale to mining company with percentage value that can be sold to domestic market achieve 75% of total product.


Tabel 1: Comparative Development of Bonded Warehouse Product  Sales to Home Use based on Production Value

291/KMK05/ 1997
547/KMK.01/ 1997
349/KMK.01/ 1999
101/PMK.04/ 2005
% of home use
20
33,33 or 20
33,33 or 50
50 or 60 or 75
% of  Eksport
80
66,67 or 80
66,67 or 50
50 or 40 or 25
%  of
Production
100
100
100
100
Source : Minister of Finance Stipulation Number 291/KMK05/1997,547/KMK.01/1997, 349/KMK.01/ 1999, and 101/PMK.04/2005

Before the year of 2003, KITE service handled by several institutions. Bapeksta act as facility authority that publish license and accomplish the obligatory report. Directorate General of Customs and Excise acts as the servant of the importation and exportation. Goods examination performed by private corporation that is PT Surveyor Indonesia. Currently, the overall services delivered by Directorate General of Customs and Excise. License procedure and report accomplishment are conducted by the Directorate General of Customs and Excise Provincial Office. No more procedure should be submitted to the Directorate General of Customs and Excise Head Office in Jakarta.

5.         Obstacles

Ministry of Finance has already strived for various facilities intended to develop exports. Indeed  the facilities contain some requirements. Some requirements and business process which need special efforts in some ways feels burdensome. In the business perspective, listed below are things that inhibit the offered facilities.

Physical building obligatory to have a permanent fence around the 2.5 m height is not easily fulfilled requirement. Basically the Bonded Warehouse is a business with an integrated production process in one area.. Entire areas is surrounded by permanent fence and only found one main gate that can be passed by freighter.
The obligation for providing office room and equipment for Customs officers is something inefficient for several entrepreneurs.  Such obligations are only efficient if the production capacity requires the existence of import and export activity every day. There are many companies with very minimum import and export frequency, even not always there each week.
Obligatory that the company must locate in industrial area is something difficult considering that many entrepreneurs already operating outside industrial area. Relocating to industrial park is surely uneasy choice because it needs certain dozens additional investment. This provision  exempted  for regions which have no industrial area.
 The provision for bonded warehouse outside industrial area which must locate  at minimum 3 hectare area. This huge area only can be fulfilled by a well established company which in general is no longer a local scale investment. Only a national capital scale entrepreneur is able to fulfill it.
Obligation to update every 3-year license for Bonded Warehouse in the outer industrial areas, may disturbs business world certainty. Renewal license implies possibility of denial of the submission. Duration of 3 years is a short span of time for the industry which occupies at least 3 hectares of land.
Various customs business process  involving customs officer physical presence found to be inflexible and inefficient. Difficulties will emerge in activities outside working hours or even outside the working day. It is also not in line with service principle that considering everybody is honest until proven the contrary.
Several manual services process which still perform nowadays are no longer appropriate in this digital era. This could be one of the main problems. Even, perhaps the biggest contribution to facilitate customs procedures can be made through the proper application of information technology (Eddhi Sutarto, 2010: 28).
Nowadays most of the market forces deal with customs through customs brokerage services. Importers or exporters decide to focus on production process so that hand over import and export process treatment to other party. Market forces do not directly dealing with customs services. This indirect communication often cause gap. Important information that benefits the business community often passed off hand.
Liability to put guarantee for  some types of services is a kind of difficulty which not entire entrepreneurs are able fulfill it.
        
6.         Conclusion

       Ministry of Finance has been offering  facilities and services tailored to the development of  the business world. The services include the provision of import duty and taxation which are financially very profitable as well as simplified treatment procedure. Bonded warehouse and KITE facilities are able to boost export from the regions with regulations which are not Jakarta centric.
       But there are some obstacles that need immediate solution. Bonded warehouse facilities tend to be elitist and only could be obtained  by a large entrepreneur. This conditions actually perceivable in order to ease the supervision, but this elitist character can be resolved when small and little business merge into  a larger ones institution to meet the  bonded warehouse requirements easily. It is deemed necessary to create a procedure for little business on how to merge into bigger one in order to get the facilities. The role of ministry and provincial or district official of trade and  industrial are very important in this matter.
Kewajiban kehadiran pegawai customs dalam beberapa kegiatan alur barang, perlu segera disederhanakan. Kehadiran pegawai pada setiap pemberian layanan kepabeanan bisa diganti dengan melakukan pengawasan secara selektif. Dengan demikian maka kewajiban menyediakan ruang bagi pegawai customs dapat ditiadakan sehingga menjadi  lebih efisien. Berbagai proses bisnis kepabeanan yang dilakukan secara manual harus segera diubah menjadi pemberian layanan melalui media elektronik. Sebagaimana proses impor dan ekspor pada umumnya dimana  pertukaran data elektronik telah menjadi kewajiban maka sudah semestinya hal dimaksud diwajibkan pada pelayanan Bonded warehouse. Selain lebih efisien, hal ini akan menjadikan proses bisnis lebih cepat dan mudah.
Customs officers official presence in a few goods flow activities, needs to be  simplified soon. The presence of customs officer at every customs service can be replaced with selective monitoring. Thus, the obligation to provide room for customs officers can be eliminated so that it becomes more efficient. Various customs business processes that done according to manual process must be changed soon to electronic data interchange. As the process of imports and exports in general, where the  electronic data interchange has become a liability  then it must be an obligation to service bonded warehouse. In addition to be more efficient, this will make business processes more quickly and easily.
KITE service process which based on Directorate General of Customs and Excise Provincial Office is deemed necessary to be changed into the Customs and Excise  Service Office so as to create decentralization of  authority as well as shorten the travel distance.

References
Budi Nugroho. (2010). Seminar Material: Perbandingan Kawasan Berikat dengan Fasilitas dan Kemudahan Lainnya.
Eddhi Sutarto. (2010). Rekonstruksi Hukum Pabean Indonesia. Penerbit Erlangga
Huala Adolf. (2005) . Hukum Perdagangan Internasiona. Rajawali Pers
Sunarno. (2008). Modul Tehnis Pabean.  Pusat Pendidikan dan Pelatihan Customs and Excise. Badan Pendidikan dan Pelatihan Keuangan. Departemen Keuangan
Zaenal Abidin.(2008). Fasilitas Kepabeanan. Lembaga Pendidikan dan Pelatihan Widya Bakti
Directorat General of Customs and Excise Stipulation Number  Number Kep-63/BC/1997
--. (2010).Warta Bea Cukai Agustus:4-15
Law Number 10 Year 1995 regarding Customs Affairs (State Gazette of the Republic of Indonesia Year 1995 Number 75, Supplement to the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 on the Amendment to Law Number 10 Year 1995 on Customs (State Gazette of the Republic of Indonesia Year 2006 Number 93)
Government Regulation No. 33 of 1996 about Bonded Storage (State Gazette of the Republic of Indonesia Year 1996 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3638) as amended by Government Regulation No. 43 of 1997 (State Gazette of the Republic of Indonesia Year 1997 Number 90, Supplement Republic of Indonesia Number 3717)
Government Regulation number 32 year 2009 about Bonded Storage
Ministry of Finance Stipulation Number 291/KMK05/1997 about Bonded Warehouse
Ministry of Finance Stipulation Number 547/KMK.01/1997 about Amendment Minister of Finance Stipulation No. 291/KMK.05/1997 on Bonded Warehouse
Minister of Finance Stipulation Number 349/KMK.01/1999 about Amendment Minister of Finance Stipulation No. 291/KMK.05/1997 on Bonded Warehouse
Minister of Finance Regulation No. 580/KMK.04/2003 about Regulations Ease of Import Export Destination and its Monitoring
Minister of Finance Stipulation Number 101/PMK.04/2005 about Amendment Minister of Finance No. Stipulation 291/KMK.05/1997 on Bonded Warehouse
Director General of Customs and Excise Stipulation Number: Kep-63 / BC/1997 about Procedure for Establishment and Management of Revenue and Expenditure Returns To And From Bonded Warehouse
Director General of Customs and Excise Stipulation No. Kep-205/BC/2003 about Ease of Implementation Guidelines for Management of Import Export Destination
Director General of Customs and Excise Regulation No. 14/BC/2005 about Amendment Decision of the Director General of Customs and Excise No. Kep-205/BC/2003 about Ease of Implementation Guidelines for Management of Import Export DestinationSimak
Baca secara fonetik


Kamis, 09 Desember 2010

BEA KELUAR UNTUK MENGATASI KELANGKAAN MINYAK GORENG

pendapat pribadi
ditulis januari 2008

BEA KELUAR UNTUK MENGATASI
KELANGKAAN MINYAK GORENG

                                                      Budi Nugroho
Widyaiswara Departemen Keuangan

            Minyak goreng kembali menjadi barang istimewa di negeri agraris yang  termasuk salah satu negara penghasil terbesar crude palm oil/CPO (bahan baku minyak goreng). Harga pasar dunia yang tinggi memicu para produsen CPO untuk mengekspor seluruh produknya. Harga pasar domestik tidak serta merta bisa mengikuti harga pasar dunia karena daya beli masyarakat yang rendah.

            Untuk menjamin tersedianya minyak goreng di dalam negeri, pemerintah menerapkan pungutan ekspor yang lebih dikenal sebagai pajak ekspor (PE) terhadap kelapa sawit dan produknya termasuk CPO. Pengenaan PE dipilih sebagai instrumen pengendali dibanding mekanisme pelarangan ekspor atau pemberlakuan kuota ekspor. Peraturan Pemerintah nomor 35 tahun 2005 yang menjadi dasar pengenaan PE menyatakan bahwa PE dikenakan dengan tujuan menjamin terpenuhinya kebutuhan dalam negeri, melindungi kelestarian sumber daya alam, mengantisipasi pengaruh kenaikan harga yang cukup drastis dari barang ekspor tertentu di pasar internasional, atau menjaga stabilitas harga barang tertentu di dalam negeri.

            PE dibayar oleh eksportir berdasarkan persentase tarif PE dan harga barang yang ditetapkan oleh Departemen Perdagangan dan disebut sebagai Harga Patokan Ekspor (HPE). Pada prinsipnya PE menjadi tanggungan eksportir dan pengenaannya diharapkan mampu mengerem niat produsen untuk mengekspor seluruh produknya sehingga ketersediaan barang di pasar domestik tetap terjamin. Beban pengenaan PE  tidak bisa dialihkan eksportir pada pihak lain. Harga pasar dunia telah terbentuk sehingga pengenaan PE tidak bisa dialihkan dengan menaikkan harga jual. Akhirnya PE mengurangi keuntungan yang diperoleh eksportir (produsen) yang didapat dari kenaikan harga pasar dunia.

            Beberapa tahun lalu ketika harga pasar dunia CPO melambung tinggi dan minyak goreng di pasar domestik harganya melambung begitu tinggi dan benar-benar langka, tarif PE-nya mencapai 50%. Para produsen tentu saja berkeberatan. Tidak sedikit pula yang mengajukan protes dengan argumen : petani mau kaya saja kok tidak boleh. Argumen itu sah-sah saja dan tampak make sense, namun pada kenyataannya keuntungan karena kenaikan harga pasar dunia itu tidak menetes sampai ke petani. Pada saat harga pasar dunia melambung tinggi ternyata harga di tingkat petani atau upah buruh pertanian kelapa sawit tidak mengalami kenaikan yang siknifikan.

            Sejauh ini walaupun telah dikenakan PE namun ketersediaan kebutuhan dalam negeri belum sepenuhnya terjamin. Kenaikan tarif PE bukan solusi tepat untuk menjawab kondisi itu. Perbedaan harga pasar dunia dengan harga domestik memerlukan penanganan yang bijaksana. Besaran tarif PE yang fleksibel selama ini cukup memadai untuk  mencapai target yang dituju yaitu ketersediaan produk di pasar domestik. Hanya saja tetap saja ada keluhan kelangkaan minyak goreng di berbagai tempat. Melihat tren yang selama ini terjadi, kelangkaan itu lebih disebabkan karena adanya pihak yang sengaja mengambil kesempatan di air keruh. Bukan tidak mungkin para pemburu untung menimbun stok untuk mengacaukan pasar. Penyelundupan ke luar negeri juga sangat mungkin terjadi.

            Perlilaku negatif itu bisa berdampak pada kenaikan tarif PE yang pada ujungnya akan mengurangi pendapatan para produsen CPO. Dari segi fiskal, penerimaan PE pada tahun 2006 mencapai 418,6 miliar rupiah. Jumlah yang tidak besar bila dibandingkan dengan penerimaan pajak perdagangan internasional yang mencapai 17 trilyun rupiah. Namun besaran itu bisa berubah bila kelangkaan terus terjadi sehingga tarif PE terus ditingkatkan. Perlu penanganan yang tepat agar hal tersebut tidak terjadi. Jangan sampai harus ditempuh langkah mundur dengan penerapan larangan ekspor atau penerapan kuota ekspor.

            Selama penegakan hukum masih lemah seperti kondisi saat ini maka kenaikan PE dalam beberapa segi justru akan kontrapoduktif. Para pemburu untung akan mengambil kesempatan itu sebagai peluang emas untuk melakukan penyelundupan ke luar negeri. Produsen yang jujur akan semakin dirugikan.

            Bila penerimaana negara sama sekali tidak menjadi dasar maupun  tujuan pengenaan PE, maka adalah sepantasnya kalau penerimaan PE digunakan secara langsung untuk menangani berbagai hal sebagaimana tujuan pengenaan PE itu.  Hal yang selama ini belum pernah dilakukan.

            Penggunaan semacam itu bukan lagi hal yang tabu. Undang-undang cukai nomor 11 tahun 1995 yang telah diamandemen dengan UU nomor 39 tahun 2007  menjadi contoh nyata. Penerimaan cukai yang mencapai 40 trilyun  dan merupakan pajak pusat, 2% dari penerimaan itu diserahkan pada Pemerintah Daerah produsen hasil tembakau dan akan digunakan salah satunya untuk mendanai pembinaan yang bermuara pada peningkatan penerimaan cukai. Undang-undang cukai yang secara eksplisit menyatakan pengenaan cukai memperhatikan prinsip kepentingan penerimaan negara, bisa memberlakukan ketentuan tersebut, maka hal serupa tentu dapat dilakukan pada pengenaan PE.

            Perkembangan terkini, sesuai amandemen Undang-undang kepabeanan nomor 17 tahun 2006, pengenaan PE akan digantikan dengan pemberlakuan Bea Keluar (BK). Pasal 2A Undang-undang Kepabeanan menyatakan terhadap barang ekspor dapat dikenakan bea keluar. Tujuan pengenaan BK sama dengan tujuan pengenaan PE yang diatur dalam Peraturan Pemerintah  nomor 35 tahun 2005. Ketentuan mengenai pengenaan BK terhadap barang ekspor akan diatur lebih lanjut dengan peraturan pemerintah. Pada ketentuan peralihan dinyatakan bahwa peraturan perundang-undangan sebagai pelaksanaan Undang-Undang itu ditetapkan paling lama 1 (satu) tahun sejak  diundangkan tanggal 15 November 2006. Berdasarkan ketentuan itu maka Peraturan Pemerintah mengenai BK sebagai pengganti ketentuan mengenai peraturan pengenaan PE paling lambat akan mulai berlaku tanggal 15 November 2007.

            Semoga para penyusun Peraturan Pemerintah tentang BK mempertimbangkan kemungkinan pemakaian dana BK untuk penggunaan secara langsung pada berbagai hal yang berkaitan dengan komoditi yang dikenai BK mengingat sama dengan pengenaan PE, dasar hukum pemberlakuan BK juga tidak ada tujuan penerimaan neagara.

            Sebagai alternatif, dana BK yang didapat dari pengurangan pendapatan eksportir itu bisa digunakan untuk membiayai operasi pasar minyak goreng. Di tengah minimnya biaya penegakan hukum, dana BK bisa disalurkan kepada para penegak hukum untuk membiayai proses penanganan atas tindak pidana penyelundupan ekspor CPO. Sewajarnya pula bila dana BK kembali pada para produsen CPO atau petani kelapa sawit. Riset dan pengembangan pertanian serta teknologi pengolahan kelapa sawit sangat memerlukan dukungan dana, apalagi saat ini pertanian dan pengolahan kelapa sawit Indonesia tertinggal dibanding Malaysia walaupun Indonesia lebih awal memulainya. Pemberian subsidi pupuk atau pembangunan infrastruktur pertanian bisa menjadi pilihan. Para petani penggarap kelapa sawit? Sudah dapat diduga, sebagaimana petani pada umumnya, keterbatasan penghasilan menjadi penyebab rendahnya kualitas pendidikan dan kesehatan. Pembangunan sarana dan pendanaan operasioanl pelayanan kesehatan dan pendidikan dasar sampai menengah layak diprioritaskan di pemukiman petani itu.

            Pengelolaan dana BK yang tepat sasaran akan bermuara pada peningkatan kesadaran para eksportir membayar BK. Masyarakat penerima dana BK dengan sendirinya akan turut berperan dalam upaya pencegahan penyelundupan ekspor barang kena BK. Semoga para ibu-ibu tidak perlu lagi antri untuk membeli minyak goreng atau berkeluh kesah karena harganya terus melambung. Semoga  dapur bisa terus ngebul.

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