Pertanggungjawaban Pidana Terhadap Distributor Rokok Illegal
DOI:
https://doi.org/10.35961/teraju.v7i01.1892Kata Kunci:
Illegal cigarettes, Criminal acts, Criminal liabilityAbstrak
Peredaran rokok illegal oleh distributor yang ada di Indonesia merupakan masalah yang serius dan berdampak negatif terhadap banyak aspek, termasuk ekonomi secara nasional, industri, hingga kesehatan umum. Makin maraknya rokok ilegal yang beredar bisa membuat pendapatan cukai negara menurun. Sejumlah produk yang dikenai cukai dalam konteks ini di antaranya tembakau, dan produk paling besarnya ialah rokok. Rokok inilah produk olahan tembakau yang populer di tengah publik. Dengan jumlah penggunanya yang besar diikuti pemberlakuan cukai yang tinggi ,hal ini menjadikan munculnya oknum yang memanfaatkan penghindaran membayar cukai tersebut. Penelitian ini ditujukan dalam rangka menganalisis tindak pidana berkaitan peredaran rokok ilegal dan pertanggungjawaban pidananya bagi pelaku peredar rokok ilegal. Adapun metodenya dipergunakan metode yuridis normative melalui pendekatannya pada aturan UU Nomor 39 Tahun 2007 dan analisis hukum untuk memahami proses pertanggung jawaban pidana terhadap peredaran rokok ilegal. Temuan penelitian mengindikasikan, pertanggungjawaban pidana kepada peredaran rokok ilegal di Indonesia sangat jelas diregulasi melalui Undang-Undang Cukai, norma yang terkandung yaitu setiap orang yang memproduksi, mengedarkan, ataupun memperjualbelikan rokok tanpa stiker cukai yang sah akan dikenakan pidana penjara dan denda.Temuan yang dihasilkan ini harapannya bisa menggambarkan secara jelas tentang pertanggungjawaban pidana terhadap peredaran rokok illegal di Indonesia.
Referensi
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/PMK.010/2022 Regarding Amendments to Minister of Finance Regulation No. 192/PMK.010/2021 on Excise Tariffs for Tobacco Products in the Form of Cigarettes, Cigars, Leaf Tobacco, or Klobot, and Sliced Tobacco
Abidin, Caraka Justitia Law Journal; Ahmad Zainal, and Lukmanul Hakim & Okta Ainita, CRIMINAL LIABILITY OF PERPETRATORS OF CRIMINAL ACTS OF SELLING TAXABLE GOODS WITHOUT TAX STAMPS FOR DISTRIBUTION (STUDY OF JUDGMENT NO. 492/PID.SUS/2021/PN.TJK), May 2022, II
Afidah, Wiwik, Consumer Protection Related to the Distribution of Imported Products Without Halal Labels in Indonesia Anang Dony Irawan, October 2021
Ahaddyat, M I, ‘Legal Review of Criminal Liability for the Distribution of Cigarettes Without Tax Stamps’, Islamic University of Kalimantan, March 2022 <http://eprints.uniska-bjm.ac.id/10315/>
Ahmad Yunus, ‘Criminal Offences in the Distribution of Illegal Cigarettes from a Criminal Liability Perspective’, Aliansi: Journal of Law, Education and Social Humanities, 1.3 (2024), pp. 385–97, doi:10.62383/aliansi.v1i3.439
Aziz, Warit, Trunojoyo University of Madura, "The Problem of Illegal Cigarettes Without Tax Stamps from the Perspective of the Law of Demand and the Excise Tax Law," Journal Inicio Legis,, 2023, IV, available at: <https://databoks.katadata.co.id/datapublish/2>
Cahyani, Ferina Ardhi, ‘Efforts to Enhance Environmental Support Capacity Through the Principles of Sustainable Development Based on Law Number 32 of 2009 on Environmental Management’, Indonesian State Law Review, 2 (2020)
Candela, Vincent, ‘The Effectiveness of Law No. 39 of 2007 on Excise in Law Enforcement Against Illegal Cigarette Crimes in Indonesia’, 6.2 (2023), doi:10.31933/unesrev.v6i2
Fatmariyah, Fatimatul, Lilik Rahmawaty, Muh Syarif, and State Islamic University Sunan Ampel, ‘EXPLORING THE PHENOMENON OF ILLEGAL CIGARETTES FROM THE PERSPECTIVE OF CONVENTIONAL PRODUCTION COSTS AND ISLAM’, Competence: Journal of Management Studies, 16.2 (2022)
Haryono, Ananda Saputra, and Rendi Kurnia Saputra, ‘The Effectiveness of Customs Supervision on Cigarette Circulation’, Jurnal Ilmiah Mahasiswa Merdeka EMBA, 3 (2024)
Ihsania, Nur, and Ratih Kumala, ‘Supervision and Enforcement of Illegal Cigarettes at the Customs and Excise Office Type Madya Pabean A Bekasi’, 2 (2022)
Ispriyarso, Budi, JlProf Soedarto, and SH Tembalang Semarang, ‘The Regular Function of Cigarette Taxes in Public Health and Law Enforcement’, Volume, 47.3 (2018), pp. 228–40
Liber Sonata, Depri, ‘METHODS OF NORMATIVE AND EMPIRICAL LEGAL RESEARCH: DISTINCTIVE CHARACTERISTICS OF LEGAL RESEARCH METHODS’, Fiat Justisia Journal of Law, 8.1 (2014)
Putri, Nyoman Dita Ary, I Nyoman Gede Sugiartha, and Ni Made Sukaryati Karma, ‘Law Enforcement Against the Circulation of Untaxed Cigarettes in Indonesia’, Journal of Legal Preferences, 3.1 (2022), pp. 171–76, doi:10.22225/jph.3.1.4679.171-176
Septia, Vima, and Agus Supriyo, ‘Legal Protection of the Confidentiality of Personal Data of Local Taxpayers at the Local Revenue Agency of Surabaya City’, Mendapo: Journal of Administrative Law, 4.2 (2023), pp. 176–95, doi:10.22437/mendapo.v4i2.25206
Septian Nugroho, Suryo, and Bachrul Amiq, ‘Comparative Study of Post-Marriage Nationality of Women in Legal Systems of Different Countries: Criminal Law Enforcement Toward Illegal Production and Distribution of Cigarettes’, International Journal of Multicultural and Multireligious Understanding, 2023, doi:10.18415/ijmmu.v10i2.4444
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Wijaya, Hendra, Budi Santoso, Azhar Program, and Master's Program in Notary Studies, 'Criminal Liability of Corporations for Environmental Pollution', NOTARIUS, 14 (2021 )
Article on the Internet
CNN Indonesia "Customs Seize 438.94 Million Illegal Cigarettes as of 4 August" https://www.cnnindonesia.com/ekonomi/20240906130245-532-1141723/bea-cukai-sita-43894-juta-rokok-ilegal-per-4-agustus. Accessed on 6 September 2024
Surabaya City Government "Customs and Excise Authorities Foil Smuggling of 1.4 Million Illegal Cigarettes" https://kominfo.jatimprov.go.id/berita/pemkot-surabaya-bea-cukai-gagalkan-penyelundupan-1-4-juta-batang-rokok-ilegal. Accessed on 1 October 2024
Ministry of Finance, Directorate General of Customs and Excise "Illegal cigarette smugglers sentenced to prison and fines." https://www.beacukai.go.id/berita/pelaku-rokok-ilegal-dijatuhi-hukuman-penjara-dan-denda-.html
Accessed on 8 July 2020
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