scholarly journals Pengaturan Pengawasan Lalu Lintas Barang Pada Free Trade Zone Ditinjau Dari The Revised Kyoto Convention 1999

2019 ◽  
Vol 3 (2) ◽  
pp. 228-238
Author(s):  
Rahayu Repindowaty Harahap ◽  
Ardianto Budi
Keyword(s):  
Free Trade ◽  
Free Trade Zone ◽  
Free Zone

Free Trade Zone (FTZ) merupakan suatu konsep dalam perdagangan internasional yang pengaturannya dilaksanakan oleh institusi kepabeanan dunia yang bernama World Customs Organization (WCO) yang diatur dalam Chapter 2 Specific Annex D of The Revised Kyoto Convention (RKC) 1999 yaitu disebut dengan Free Zone: “Free zones means a part of the territory of a Contracting Party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the Customs territory”,(Kawasan Bebas berarti suatu bagian dari wilayah suatu Negara anggota dimana setiap barang yang dibawa masuk ke dalamnya, sepanjang menyangkut bea masuk dan pajak, pada umumnya dianggap sebagai berada di luar daerah Pabean).

scholarly journals TINJAUAN AKUNTANSI PNBP BERUPA UANG WAJIB TAHUNAN PADA BADAN PENGUSAHAAN BATAM

Jurnalku ◽  
2021 ◽  
Vol 1 (2) ◽  
pp. 94-106
Author(s):  
I Gusti Bagus Semarajata ◽  
Puji Wibowo
Keyword(s):  
Literature Review ◽  
Free Trade ◽  
Public Service ◽  
Central Government ◽  
Free Trade Zone ◽  
Financial Statement ◽  
Free Zone ◽  
Land User ◽  
Treatment Procedures ◽  
Government Institution

Annual dues (UWT) are mandatory deposit paid by land user to government institution who authorities the specific zone that is Batam Indonesia Free Zone Authority (BP Batam). UWT is based by developing Batam specific zone where is one of free trade zone in Indonesia. The purpose of research UWT is to find out the contribution of revenue target in BP Batam, collection mechanism, and accounting treatment procedures. As earmarked revenue theory, the UWT receipt creates the optimal of public service with specific in one object. The method of research is literature review, data observation, and interview. The result of research shows, the realization of UWT in last 2 years is almost twice from the target planned, so that it effects to shopping fulfillment for public service which is more optimal. More about of accounting treatment, BP Batam still not fully implemented PSAP 13 in recognition and measurement. It has an impact to presentation of financial statement with dual reporting. PSAP 13 is only implemented on presentation financial statement which is consolidated in financial statement of central government (LKPP)     Uang Wajib Tahunan (UWT) merupakan setoran yang wajib dibayar oleh pemohon pengelola lahan kepada suatu badan hukum pemerintah yang mengelolaa kawasan khusus yaitu Badan Pengusahaan Batam (BP Batam). Adanya UWT didasari oleh pengembangan kawasan khusus Batam yang telah menjadi kawasan perdagangan bebas. Tujuan penelitian terhadap UWT adalah mengetahui besarnya kontribusi terhadap target pendapatan BP Batam, mekanisme pemungutannya, dan tata cara perlakuan akuntansinya. Berdasarkan teori earmarked revenue, penerimaan dari hasil UWT mewujudkan dalam rangka pengoptimalan pelayanan publik secara spesifik dalam satu objek badan. Metode penelitian yang dilakukan adalah metode studi pustaka, observasi data, dan wawancara. Hasil penelitian menunjukkan, realisasi UWT dalam 2 tahun terakhir mengalami realisasi mencapai hampir 2 kali lipat dari target yang direncanakan, sehingga hal tersebut berdampak pada pemenuhan belanja untuk pelayanan publik yang lebih optimal. Lebih lanjut mengenai perlakuan akuntansinya, BP Batam masih belum sepenuhnya menerapkan PSAP 13 secara penuh dalam pengakuan dan pengukuran. Hal tersebut berdampak dengan timbulnya penyajian laporan keuangan secara berganda. PSAP 13 hanya diimplementasikan dalam penyusunan laporan keuangan yang dikonsolidasi dengan Laporan Keuangan Pemerintah Pusat (LKPP)

scholarly journals BATAM FREE TRADE ZONE AND FREE PORT: A JURIDICAL REVIEW FROM THE ASPECT OF THE MOVEMENT OF IMPORTED GOODS

2020 ◽  
Vol 5 (1) ◽  
pp. 1-13
Author(s):  
Ozy Diva Ersya
Keyword(s):  
Free Trade ◽  
Free Trade Zone ◽  
The Other ◽  
International Convention ◽  
Legal Rules ◽  
Free Zone ◽  
Special Area ◽  
Free Port ◽  
International Instruments ◽  
Special Zone

There are two prominent views concerning the free zone concept. One view defines a free zone as a special area established in a country that is independent from the customs authority supervision on the movement of imported goods, or known as extraterritorial zone, because customs authority is no longer levied import duties on these goods. On the other hand, the free zone is also defined as a special zone under the supervision of the customs authority due to the exemption of the import duties and tax on these imported goods as customs authority must ensure the validity of this exemption. In addition, there are also international instruments providing guidance concerning free zone, namely the WCO International Convention on the Simplification and Harmonization of Customs Procedures (the Revised Kyoto Convention) or the WCO RKC, and the WTO Agreement. This paper will discuss issues concerning the juridical aspects of the free zone concepts internationally and the practices in other countries in comparison to the applicable legal rules and practices related to the movement of imported goods in the Batam Free Trade Zone and Free Port (KPBPB Batam) and the surrounding islands. Abstrak: Terdapat 2 (dua) pandangan terkait konsep free zone. Satu pandangan mendefinisikan free zone adalah sebagai suatu kawasan khusus yang didirikan disuatu negara dimana daerah tersebut terlepas dari wilayah otoritas Bea dan Cukai atau‘exterritorial’ area karena tidak ada lagi pengenaan pajak impor oleh otoritas Bea dan Cukai atas impor barang tersebut. Namun dilain pihak, free zone juga didefinisikan sebagai kawasan bebas yang khusus dibawah pengawasan otoritas Bea dan Cukai karena adanya perlakuan pembebasan bea masuk dan pajak tersebu dan otoritas Bea dan Cukai harus memastikan kebenaran pemberian pembebasan pajak impor tersebut. Selain itu, terdapat juga instrumen internasional yang setidaknya memberikan paduan terkait konsep kawasan bebas yaitu Konvensi WCO terkait dengan Simplifikasi dan Harmonisasi Prosedur Kepabeanan (Konvensi Kyoto) dan Perjanjian Internasional WTO. Paper ini akan membahas terkait dengan permasalahan yuridis dari aspek konsep free zone secara internasional dan praktek di negara lain dibandingkan dengan aturan hukum yang berlaku dan praktek pelaksanaannya dalam  lalulintas barang di KPBPB Batam dan gugusan pulau sekitarnya. Kata Kunci: Zona Perdagangan Bebas, Hukum Pelabuhan, Review Yuridis  

scholarly journals Precondition and possibilities for establishing cross border free zone between Mongolia-China

2018 ◽  
pp. 52-80
Author(s):  
Otgonsaikhan N
Keyword(s):  
Regional Development ◽  
Free Trade ◽  
Bilateral Trade ◽  
Current Situation ◽  
Border Security ◽  
Free Trade Zone ◽  
Special Focus ◽  
Free Zone ◽  
Cross Border ◽  
Paper Work

As for Mongolia, which is a landlocked and has vast land, establishment of free-trade and economic zone by extending border points with neighboring countries can be a main solution to keep border security, to promote regional development, to develop infrastructure of transportation and to expand trades. Recently, special focus on establishing cross-border free zone between Mongolia and China has been made and several negotiations in this field have been held by 2 countries’ governments. Therefore, the paper work aims to study pre-conditions and possibilities for establishing cross-border free zone between Mongolia and China. This thesis consists of following main 4 parts: 1) negotiations for cross-border free zone between Mongolia and China, 2) Cross-border free zone and Mongolian current situation, 3) Mongolia-China bilateral trade, 4) The possibility of establishing a cross-border free trade zone with China.

DEVELOPMENT TRENDS AND PROSPECTS OF ECONOMIC AND TRADE COOPERATION BETWEEN CHINA AND UKRAINE

2018 ◽  
Vol 2018 (6) ◽  
pp. 3-12
Author(s):  
Zhang DONGYANG ◽  
Keyword(s):  
Free Trade ◽  
Bilateral Trade ◽  
The United States ◽  
Economic Cooperation ◽  
Free Trade Zone ◽  
Asia Pacific ◽  
Economic Downturn ◽  
The European Union ◽  
Association Agreement ◽  
The Eu

The status and prospects of development of trade and economic relations between Ukraine and China are considered. It is proved that bilateral cooperation in the trade and economic sphere has made significant progress. In 2012–2017, China was the second largest trading partner of Ukraine after Russia. However, the problem of imbalance in imports and exports between Ukraine and China has not yet been resolved. In addition, the scale and number of projects in which Ukraine attracts Chinese investment is much less than investments from European countries and the United States. It is justified that trade and economic cooperation between Ukraine and China is at a new historical stage. On the one hand, Ukraine signed the Association Agreement with the European Union, and on January 1, 2016, the rules of the free trade zone between Ukraine and the EU entered into force. This helps to accelerate the integration of Ukrainian economy into European one. On the other hand, the global economic downturn requires the introduction of innovations in the model of cooperation. The Chinese initiative “One belt is one way” is one of the variants of the innovation model of cooperation. Its significance is to unite the Asia-Pacific region with the EU in order to join the Eurasian Economic Union, create a new space and opportunities for development and achieve prosperity with the Eurasian countries. All this forms unprecedented opportunities for development of bilateral economic and trade relations. It seems that to fully open the potential of Ukrainian economy and expand bilateral trade and economic cooperation, it is necessary to take into account such proposals as the establishment of the Sino-Ukrainian industrial park, the promotion of cooperation in the field of electronic commerce, the formation of the Sino-Ukrainian free trade zone and enhanced interaction within multilateral mechanisms (for example, the Shanghai Cooperation Organization and the interaction of China and the countries of Central and Eastern Europe in the 16 + 1 format).

Free Trade before Liberalism

2017 ◽  
Author(s):  
Corey Tazzara
Keyword(s):  
Eighteenth Century ◽  
Early Modern ◽  
Free Trade ◽  
State Policy ◽  
Early Modern Period ◽  
Free Trade Zone ◽  
Central Mediterranean ◽  
Modern Period ◽  
Institutional Variation ◽  
Intellectual Legacy

Chapter 8 situates Livorno amidst a larger picture of competition in the central Mediterranean. It analyzes the spread of free ports by considering the two axes along which Italian ports liberalized during the early modern period: hospitality toward merchants and openness toward goods. Despite much institutional variation, a maritime free trade zone was in existence by the mid-eighteenth century. The intellectual legacy of free ports such as Livorno was nonetheless ambivalent. Though some Enlightenment thinkers used free ports to formulate general theories of free trade, others believed they promoted the subjection of state policy to foreign merchants.

Overall Planning of Shanghai New Trade Zone from an Ecological Economic Perspective

2017 ◽  
Vol 42 (3) ◽  
pp. 40-44
Author(s):  
Wence Yu ◽  
Hao Chen ◽  
LiQiang Yang
Keyword(s):  
Free Trade ◽  
Free Trade Area ◽  
Point Of View ◽  
Free Trade Zone ◽  
System Structure ◽  
Low Carbon ◽  
Economic Perspective ◽  
Free Trade Areas ◽  
Ecological Economic ◽  
Trade Area

Since the reform and opening up, the economy of China has rapidly developed. The system, structure, mode, and pattern of the foreign trade in China must be adjusted accordingly to adapt to new economic normality. In this study, the main types of free trade areas worldwide were analyzed, and the necessary conditions for their successful development were examined on the basis of an ecological economic perspective. The Shanghai free trade area is a typical representative of a new type of Trade Zone in China. It introduces the principles of sustainable development, people oriented, green, low-carbon and other eco free trade zones. The planning characteristics of Shanghai free trade zone were studied from the point of view of planning economy and land use. Taking Shanghai Yangshan land free trade zone as an example, the planning research was carried out in terms of functional zoning, environment, transportation and facilities. In summary, this study provided theoretical and technical references for the construction of free trade areas and for the formulation of significant policies.

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