Analisis Dampak Penerapan PMK No. 199/pmk.010/2019 terhadap Daya Saing Produk UMKM di Kota Batam

Abstract

The Directorate General of Customs and Excise of the Ministry of Finance at the end of December 2019 released Minister of Finance Regulation (PMK) No. 199 of 2019 concerning Customs, Excise and Tax Provisions on the Import of Consigned Goods. The PMK is enforced in the territory of Indonesia which is included in the Free Trade Zone (FTZ) category starting January 30, 2020, which stipulates that delivery of goods through shipping services is subject to the obligation to pay import duties, excise and taxes in the context of imports. The enactment of the PMK aims to encourage the growth of domestic industry as well as create fair tax treatment and protect Industry and Small and Medium Enterprises (IKM & UKM). This paper discusses the quality of the competitiveness of MSME products against imported products after the enactment of PMK NO. 199 of 2019 in Batam City, and the efforts made by UMKM  in facing competition with imported products after the enactment of the PMK. This research is a Sociological legal research, using a descriptive-analytical approach. Data collection was carried out using field research methods and then qualitative analysis was carried out.