PENEGAKAN HUKUM PEREDARAN ROKOK ILEGAL TANPA CUKAI BERDASARKAN UNDANG-UNDANG NOMOR 39 TAHUN 2007 PERUBAHAN ATAS UNDANG-UNDANG NOMOR 11 TAHUN 1995 TENTANG CUKAI DI WILAYAH HUKUM KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI (KPPBC) TIPE MADYA PABEAN B KOTA TANJUNGPINANG PROVINSI KEPULAUAN RIAU
ABSTRACK: Excise also known as
state’s charge imposed for some specific commodities which have characteristics
written in law, it functions as state’s income for the need of publicwelfare.
The distribution of illegal cigarettes without excise in Tanjungpinang uses
some operating mode such as the distribution of plain cigarettes without excise
and the distribution of cigarettes in the free trade zone, until now none of
the cases related to the distribution of illegal cigarettes processed in the
trial. Hence, there are a lot of questions related to the cases and the public
are wondering why the distributions seems so legal among the society even
though there are some distributors that have been arrested. The objectives of
this research are; first, the law enforcement of the distribution of illegal
cigarettes without excise.Second, the obstacles found during the law
enforcement of the distribution of illegalcigarettes without excise. Third, the
efforts made to overcome the obstacles in law enforcement of the distribution
of illegal cigarettes without excise. The conclusion of this research are; First,
the Directorate General of Customs and Excise did some preventive actions such
as conducting a law counselling, observation and patrolling, whereas in the
repressive way they arrest the litigants, confiscating or prohibitingthe
distribution of illegal commodities and market operation. Second, the obstacles
found during the law enforcement are internal factors such as lack of staffs
and operational facilities. While, the external factors are the boundaries of
free trade zone are not clear, role of society and small traders which is less
and the difficulty in finding the illegal distributorsof cigarettes. Third, the
efforts made to fix the problems related to customs and excise are by proposing
the addition of staffs in the Directorate General of Customs and Excise and
adding the operational facilities. In addition, other external parts that have
to be considerate are by improving the security of Sri Bintan Pura
Tanjungpinang as an international harbour, patrolling and coordinating with The
Indonesian Navy, raising the awareness, law-abiding and doing some observation
with the intelligence team. The writer’s suggestions related to the problems of
this research are; first, the writer hopes the solutions may reach the small
traders and the distributors of illegal cigarettes without excise. Second, for
the government as the policy maker may find some ways to make the boundaries of
free trade zone become clearer. Third, the government can enforce the criminal
sanctions of excise.
Penulis: Irwandi Syahputra
Kode Jurnal: jphukumdd160407