TINJAUAN YURIDIS TERHADAP PENYELESAIAN BARANG IMPOR EKS PAMERAN DI TPPB PT. JIEXPO
The development of tourism sector in Indonesia is supported by the growth of MICE industry which is materialized from the convention of various international exhibitions. Various excellent imported products from abroad are exhibited at Arena Pekan Raya Jakarta. The imported goods which have been exhibited have to be placed again at Entrepot for Exhibition Purpose to be re-exported but some exhibition participants do not conduct re-export so the ex-exhibition goods are stored and/or stacked at Integrated Exhibition Convention Location of PT JIExpo since 2010. The purpose of this research is to describe and analyze the settlement process of imported ex-exhibition goods stacked at Integrated Exhibition Convention Location of PT JIExpo. This research used a normative legal research method with a statute approach. The findings show that the settlement process of imported ex-exhibition goods stacked at Integrated Exhibition Convention Location of PT JIExpo can be settled under the provision of Regulation of Minister of Finance Number 178/PMK.04/2019 on Settlement of Unclaimed Assets, Assets under State Custody, and State-Owned Assets in conjunction with Decree of Minister of Finance Number 123/KM.05/2000 on Entrepot for Exhibition Purpose, but Decree of Minister of Finance Number 123/KM.05/2000 does not regulate the procedures of auction and destruction. Moreover, entity principles at Entrepot for Exhibition are inappropriate since Event Organizer has not been captured as an entity in the governance of integrated exhibitions.