IMPLEMENTASI PERIZINAN ROKOK DI KOTA BATAM BERDASARKAN PASAL 31 PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 41 TAHUN 2021 TENTANG PENYELENGGARAAN KAWASAN PERDAGANGAN BEBAS DAN PELABUHAN BEBAS

Abstract

Free Trade Zone or commonly called FTZ is one of the containers in the Special
Economic Zone (SEZ) which is related to a free trade zone that provides access for the
country in terms of exemption from import duties, Value Added Tax (VAT), Value Added Tax
and Luxury Goods (STLG), and excise. The access granted by a country creates a policy that
must be implemented, such as licensing. This is confirmed in the Regulation of the Head of
the Batam Free Trade Zone and Free Port Regulatory Agency Number 8 of 2019 concerning
the Implementation of the Entry and Exit of Goods To and From the Free Trade Zone and
Free Port of Batam Article 27 Paragraph (3), where every activity in the FTZ area must have
a license, one of which is licensing the distribution of cigarettes.
The high contribution of cigarettes and the existence of large profits, makes a problem
arise, namely the case of illegal cigarettes. So that the state issued Government Regulation of
the Republic of Indonesia Number 41 of 2021 concerning the Implementation of Free Trade
Areas and Free Ports as a juridical basis for its implementation. This is considered important
so that state revenue related to cigarette excise, especially in Batam City, can be
implemented properly and maximally.
Based on the results of temporary observations, the implementation of PP No. 41 of
2021 concerning the Implementation of Free Trade Areas and Free Ports has not gone as
expected. This is based on the presence of companies that do not have distribution licenses
issued by BP Batam, so that it was found that 68% of the number of cigarettes did not have
distribution licenses with a projected state loss of IDR 78.8 billion, so that the target of state
revenue is not in accordance with the number of cigarette distribution activities.
Keywords: Free Trade Zone, Excise, Illegal Cigarettes.