171 [Type here] Jurnal Perspektif Bea dan Cukai Vol. 7, No. 1, 2023 ISSN 2614-283X (online) / ISSN 2620-6757 (print) Copyright © 2023, Politeknik Keuangan Negara STAN. All Rights Reserved THE RESPONSE OF CROSS-BORDER E-COMMERCE MERCHANTS TO DE MINIMIS THRESHOLDS IN INDONESIA Tito Wibisono 1) , Khoirunurrofik 2) 1,2 Faculty of Economics and Business, University of Indonesia, Depok, West Java, Indonesia, 16424 ttwbsn@outlook.com khoirunurrofik@ui.ac.id INFORMASI ARTIKEL Tanggal masuk [01-04-2023] Revisi [15-06-2023] Tanggal terima [27-06-2023] ABSTRACT: In four years, Indonesia has changed the de minimis threshold twice. This study aims to describe on how merchants react to tax regulations, especially international trade taxes, when conducting cross- border e-commerce transactions. By using administrative data on imported documents for shipments for the period 2017-2020, which includes the application period of the three de minimis thresholds of USD 100, USD 75 and USD 3, this study found that in each application period of the De -Minimis a bunching behavior gave threshold for exemption from import duties and taxes related to imports. This study also finds a similar phenomenon at the threshold of low-value shipments around the $1,500 value, where merchants are bunching to use simplified declarations and flat-rate pricing with faster procedures and lower costs. Keywords: de minimis Threshold, Low Value Shipment, Bunching, Cross Border E-commerce ABSTRAK: Dalam kurun waktu empat tahun, Pemerintah Indonesia melakukan perubahan nilai de minimis threshold sebanyak dua kali. Penelitian ini bertujuan untuk menganalisis pedagang dalam transaksi cross border e-commerce merespon ketentuan perpajakan, khususnya pajak perdagangan internasional. Dengan menggunakan data administratif dokumen impor barang kiriman periode 2017 – 2020 yang mencangkup periode pemberlakuan tiga nilai de minimis threshold USD100, USD75 dan USD3, penelitian ini menemukan adanya perilaku bunching pada tiap-tiap periode pemberlakuan de minimis threshold untuk mendapatkan pembebasan bea masuk dan pajak dalam rangka impor. Fenomena serupa juga ditemukan pada batasan low value shipment di sekitar nilai USD1,500 dimana bunching dilakukan agar dapat menggunakan pemberitahuan sederhana dan tarif rata dengan prosedur yang lebih cepat dan biaya lebih rendah. Kata Kunci: de minimis Threshold, Low Value Shipment, Bunching, Barang Kiriman