Asia-Pacific Journal of Business (아태비즈니스연구)

KNU The Institute of Management & Economy Research (강원대학교 경영경제연구소)
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A Study on Tariff Imposition Policy for Electronic Transmissions - Indonesia as a Case Study

전자적 전송물 관세 부과 정책에 관한 연구 -인도네시아 사례를 중심으로

  • Asel Toktogulova (Department of International Trade, Kyungpook National University) ;
  • Dong-chul Kwak (School of Economics and Trade, Kyungpook National University)
  • Received : 2024.05.30
  • Accepted : 2024.06.27
  • Published : 2024.06.30
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Abstract

Purpose - This study examines whether Indonesia's new customs and tariff policies effectively support cross-border tariff control within the WTO's multilateral trade system and assist developing countries in achieving their public policy objectives. Through this analysis, the study aims to provide new perspectives and insights into trade policies in the digital commerce era. Design/methodology/approach - This study conducts a case analysis of Indonesia's customs and tariff policies on electronic transmissions, focusing on the purpose and rationale behind imposing tariffs on digital products, the potential violations of international trade norms, and the economic impact of such tariffs. Findings - This study concludes that Indonesia's policy of defining electronic transmissions as digital goods subject to customs tariffs is both necessary for increasing government revenue and supporting various public policy objectives. Additionally, it finds that this policy does not violate international norms and is feasible, providing valuable insights for other developing countries and international organizations in formulating trade policies for digital products. Research implications or Originality - This study demonstrates that Indonesia's digital goods tariff policy aims not only to increase revenue but also to achieve public policy objectives. It signifies a significant policy decision to promote the growth of the digital economy and support the development of digital economies in developing countries. Furthermore, Indonesia is analyzing detailed justifications and normative elements related to its digital goods tariff policy. Moreover, this represents an important and innovative approach to exploring avenues where developing countries can alleviate digital economic inequalities and enhance opportunities for economic development while adhering to existing international norms.

Keywords

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