PEMAHAMAN PENGGEMAR KOREAN POP ATAS BEA MASUK PEMBELIAN MERCHANDISE

The latest regulatory policies related to import activities are the government's solution increasing welfare of domestic entrepreneurs. So with enactment a new regulation, namely PMK No. 199/PMK.010/2019, it is hoped that can reduce number imported goods so people choose buy products. In implementing 199/PMK.010/2019 pros and cons arise among public, including Korean POP (Carat) fans. Therefore, purpose this study find out understanding fans regarding regulations, tax rates, calculations, duty payment systems in buying merchandise. As well as, interest merchandise after regulations. This type research qualitative phenomenological approach. data used primary data. population who have bought sampling method through convenience which accordance criteria, purchased at least once No 199/PMK.010/2019. Data was obtained by distributing questionnaires conducting interviews 20 informants. results indicate increase tariffs raises objections because they do not understand regulations official only produced South Korea. However, rates has reduced They prefer e-commerce or entrusted services avoid taxes.