ABSTRAK
Rules Origin dalam ATIGA merupakan ketentuan asal barang yang digunakanuntuk tujuan mendapatkan preferensi tarif bea-masuk dalam perdaganganinternasional, khususnya berlaku bagi negara-negara anggota ASEAN. Tesis inimembahas tinjauan yuridis ketentuan rules of origin ATIGA terkait dengankonflik pelaksanaannya dengan kebijakan/regulasi domestik Indonesia terutama yang terjadi di kawasan perdagangan bebas (FTZ) BATAM. Pemerintah Indonesia menganggap Form-D back-to-back yang dikeluarkan otoritas Singapura sebagai bentuk lain dari pengeluaran produk Batam ke pasar domestik Indonesia. Tidak ada ketentuan rules of origin ATIGA yang dilanggar dalam kasus tersebut, sehingga Pengadilan Sengketa Pajak memenangkan pihak pengguna Form-D back-to-back, sebaliknya kebijakan pemerintah di kawasan perdagangan bebas Batam yang menerapkan pengembalian pajak menjadi terkesan restriktif bagiproduk Batam untuk memasuki pasar domestik Indonesia. Untuk mendapatkannilai keadilan dalam ATIGA, Indonesia dapat mengajukan review atas OperatingCertification Procedure ? OCP rules of origin ATIGA atau mengkaji ulangkebijakan domestik di kawasan perdagangan bebas agar produk Indonesia bisalebih kompetitif di pasar domestiknya

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ABSTRACT
ATIGA rules of origin is origin criterion provided for enjoying tariff preferenceoffer in international agreement, particularly implemented in ASEAN MemberStates. This thesis discuss on implementing rules of origin of ATIGA, whichrelated to its conflicted with Indonesia domestic regulations/policies, especiallyimposed in free trade zone (FTZ) of Batam. Indonesian Government has aperpective that Form-D back-to-back from Singapore, which the goodsoriginating from Batam is another form of sent the manufacture?s goods fromBatam to Indonesia?s domestic market and in accordance with fiscal policy in freetrade zone of Batam had caused to potential loose of fiscal tax revenue. Noviolation encountered to the rules of origin of ATIGA in accordance with thedecision of the tax court, therefore the tax court had decided the Form-D back-tobackwon the case. On the contrary Government policy in free trade zone of Batam that imposed the suspended tax on importation of raw materials seemsrestrictive to their own goods produce in Batam to enter the Indonesia domestic market. Indonesia may request for review of ATIGA rules of origin for its justice from ATIGA or review its policy in free trade zone to make Indonesia's goods be more competitive in their domestic market.