Industri galangan kapal memainkan peranan penting dalam strategi transformasi perekonomian nasional melalui penguatan bidang maritim di kawasan strategis, seperti Kawasan Perdagangan Bebas dan Pelabuhan Bebas (KPBPB) Batam. Untuk mendorong pertumbuhan industri di kawasan tersebut, sejumlah insentif telah ditawarkan oleh pemerintah, termasuk insentif bea masuk untuk mendukung kebutuhan industri galangan kapal dalam mengimpor komponen bahan baku pembuatan kapal. Melalui Peraturan Pemerintah Nomor 41 Tahun 2021, pemerintah memberikan pembebasan bea masuk tambahan yang di dalamnya mencakup bea masuk anti-dumping. Namun pemberian insentif tersebut tidak berjalan beriringan dengan pertumbuhan yang cenderung stagnan pada sektor manufaktur dan kinerja logistik yang di dalamnya mencakup industri galangan kapal. Oleh karena itu, penelitian ini bertujuan untuk mengevaluasi pemberian kebijakan insentif bea masuk pada KPBPB Batam yang difokuskan pada dampaknya terhadap industri galangan kapal yang berkembang di sana. Pendekatan penelitian adalah post-positivist dengan mengacu pada kriteria efektivitas, efisiensi, kecukupan, responsivitas, dan ketepatan dalam evaluasi kebijakan menurut William Dunn. Hasil penelitian ini menunjukkan belum efektifnya pemberian insentif pajak bagi galangan kapal terhadap pencapaian tujuan dari KPBPB, termasuk meningkatkan ekosistem investasi, perluasan lapangan kerja, dan peningkatan daya saing. Meskipun telah menunjukkan efisiensi, responsivitas, dan ketepatan pemberian insentif bagi industri galangan kapal di Batam, tetapi insentif ini belum mampu mengakomodasi kebutuhan dari industri dalam negeri lainnya yang berkaitan dengan industri galangan kapal. Dalam praktiknya, insentif pembebasan BMAD justru melemahkan produktivitas industri baja dan daya saing industri galangan kapal dalam negeri.

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The shipyard industry plays an important role in the national economic transformation strategy by strengthening the maritime sector in strategic areas, such as the Batam Free Trade Zone (FTZ). To encourage industrial growth in the area, a number of incentives have been offered by the government, including import duty incentives to support the needs of the shipyard industry in importing components of raw materials for shipyard. Through Government Regulation (PP) Number 41 of 2021, the government provides additional import duty exemptions which include anti-dumping duties (BMAD). However, the provision of these incentives does not go hand in hand with the growth that tends to stagnate in the manufacturing sector and logistics performance which includes the shipyard industry. Therefore, this study aims to evaluate the provision of import duty incentive policies at the Batam FTZ which focuses on its impact on the shipyard industry that is developing there. The research approach is post-positivist with reference to the criteria of effectiveness, efficiency, adequacy, responsiveness, and accuracy in policy evaluation according to William Dunn. The results of this study indicate that the provision of tax incentives for shipyards has not been effective in achieving the objectives of the FTZ, including improving the investment ecosystem, expanding employment opportunities, and increasing competitiveness. Although it has shown efficiency, responsiveness, and accuracy in providing incentives for the shipyard industry in Batam, this incentive has not been able to accommodate the needs of other domestic industries related to the shipyard industry. In practice, the BMAD exemption incentive actually weakens the productivity of the steel industry and the competitiveness of the domestic shipyard industry.