LEGAL CERTAINTY IN INTERNATIONAL TRADE AND FAIRNESS FOR BUSINESS ACTORS REGARDING TAX RATES IMPORTS OF FOREIGN PRODUCTS IN INDONESIA BASED ON THE WORLD TRADE ORGANIZATION (WTO)

Abstract

The role of law is very large in international trade relations regulated by the WTO. The WTO is responsible for regulating international trade by providing a regulatory framework including taxes and dispute resolution between its member countries. Imports are a form of international trade carried out by the Indonesian government to meet domestic needs. Goods entering Indonesia are subject to taxes aimed at protecting domestic industries, controlling imports so as not to harm the country's economy, and accommodating justice in terms of tax imposition on business actors. One of the main principles in international trade law is the principle of justice and legal certainty: International trade law must be fair and provide legal certainty for all parties involved in trade transactions. The purpose of this study is the form of regulation in determining import tax rates for foreign products in Indonesia for business actors based on WTO provisions. The theories used are the theory of legal certainty (by Gustav) and the theory of justice (John Rawls). By using the juridical normative research method, it is known that the form of regulation in determining the import tax rate of foreign products in Indonesia for business actors is based on WTO provisions, namely Article 12 to Article 17A and Article 12 paragraph 1 of Law Number 10 of 1995, which states that "Imported goods are subject to import duty based on a maximum tariff of 40% (forty percent) of the customs value for calculating import duty". The application of the provisions of import duty of forty percent refers to Law Number 7 of 1994 concerning Ratification of the Agreement on the Establishment of the World Trade Organization, as explained in the Explanation of Law Number 10 of 1995 Article 12 paragraph 1. The legal basis for the application of tariffs is accommodated through Law No. 10 of 1995 concerning Customs, Law No. 17 of 2006 concerning Amendments to the Basis for the Establishment and Implementation of Tariffs on Export and Import of Goods based on Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise and Regulation of the Minister of Finance of the Republic of Indonesia Number 213/PMK.oII/2011, concerning the Determination of the Goods Clarification System and the Imposition of Import Duty Tariffs on Export and Import of Goods.