The Ministry of Finance established PMK Number 34/PMK.04/2020 as tools for
the import duty and tax exemption policy for the purpose of importing goods
handling COVID-19. However, this policy affects state revenues and increases the
risk of crime and fraud because it is affected by high requests for assistance or
refunds that are not commensurate with the supervision carried out. This study is
entitled Import Duty and Tax Exemption Policy in the Context of Importing
COVID-19 Handling Goods from the Perspective of Legislation which aims to
find out the analysis of PMK Number 34/PMK.04/2020 based on the perspective
of several laws and regulations. This study uses a normative juridical research
method. The results of this study are PMK Number 34/PMK.2020 has fulfilled the
provisions as a valid statutory regulation and has binding force because it is in
accordance with the provisions in Article 8 paragraph (2) of the UUP3. Based on
the Law on Customs, PMK Number 34/PMK.04/2020 was formed based on the
Article 25 paragraph (2) and Article 26 paragraph (2) which explains that
changes to goods subject to import duty exemption as in Article 25 and Article 26,
will be regulated by the Minister. The exemption from Article PPh 22 Import
levies is explained in Article 22 paragraph (2) of Law Number 36 of 2008. Article
2 paragraph (2) Decree of the Minister of Finance Number 231/KMK.03/2001
concerning the Treatment of Value Added Tax and Sales Tax on Luxury Goods on
the Import of Taxable Goods Exempted from Import Duties as lastly amended to
PMK Number 198/PMK. 010/2019, explains that the import of some Taxable
Goods is exempt from Import Duty, VAT, and PPn.BM levies. The imported goods
that being said are used for the community importance especially those exposed to
the COVID-19 pandemic.