Law Enforcement Policy on Violation of Illegal Cigarette Circulation in Indonesia (Study on Indonesian Customs Directorate General)
Article Sidebar
Main Article Content
Abstract
The tax regulation is subject to a criminal act, then the Government in this Directorate of the General of Customs and Excise supervision, the circulation of illegal cigarettes. This research was conducted by the Directorate General of Customs and Excise as well as a crackdown on illegal cigarettes. This research uses the juridical normative method. Results of the study concludes as follows: first, the examination of the goods, examination of the goods, building or other place, letter or document to the goods, or against the people, against the Enforcement of goods and means of transport; and Locking, sealing, and / or sticking a necessary safeguards against goods or means of transport. Second, the efforts of the Directorate General of Performance and Surveillance, Dissemination, coaching against the cigarette companies, opening up information services and billing, complaints against criminal acts of illegal cigarettes.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Author(s) retain copyrights under the licence of Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0).
References
BPS. (2018). “Data Ekspor Tembakau Menurut Negagara Tujuan Utama Tahun 2000-2015â€, Online, Retrieved from https://www.bps.go.id/statictable/2014/09/08/1017/ekspor-tembakau-menurut-negara-tujuan-utama-2000-2015.html
Chazawi, A. (2002). Pelajaran Hukum Pidana. Jakarta: PT. Raja Grafindo Persada.
Customs of Semarang, Bea Cukai Semarang. (2019). “Musnahkan 6,9 Juta Batang Rokok illegal, Bea Cukai Semarang Selamatkan 3 Milyar Rupiahâ€, Online, Retrieved from http://bcsemarang.beacukai.go.id/musnahkan-69-juta-batang-rokok-ilegal-bea-cukai-semarang-selamatkan-3-milyar-rupiah/
Diantha, I. M. P. (2016). Metode Penelitian Hukum Normatif dan Justifikasi Teori Hukum. Jakarta: PT Kharisma Puta Utama Kencana.
Directorate General of Estate Crops. (2015). Statistik Perkebunan Indonesia, Tree Crop Estate Statistics of Indonesia 2013-2015. Jakarta: Direktorat Jenderal Perkebunan (Directorate General of Estate Crops). Retrieved from http://ditjenbun.pertanian.go.id/tinymcpuk/gambar/file/statistik/2015/TEMBAKAU%202013%20-2015.pdf
Ishaq. (2012). Dasar-Dasar Ilmu Hukum. Jakarta: Sinar Grafika.
Jainah. Z. O. (2012). “Penegakan Hukum dalam Masyarakatâ€. Journal of Rural and Development, 3(2): 116-172. Retrieved from https://jurnal.uns.ac.id/rural-and-development/article/view/1882/1782
Moeljatno. (2002). Asas-Asas Hukum Pidana. Jakarta:Rineka Cipta.
Muhlhausen, D.B. (2018). “How Forensic Science is Transforming Criminal Justiceâ€. U.S Department of Justice, National Institute of Justice Journal, No.279, April 2018. Retrieved form https://tikpdf.tips/national-institute-of-justice-journal-issue-279.html
Nawawi Arief, B. (2007). Masalah Penegakan Hukum dan Kebijakan Hukum Pidana dalam Penanggulangan Kejahatan. Jakarta: Kencana.
Purnomo, B. (1978). Asas-Asas Hukum Pidana. Yogyakarta: Ghalia Indonesia
Prodjodikoro, W. (2011). Asas-Asas Hukum Pidana di Indonesia. Bandung: PT Refika Aditama.
Reksodiputro, M. (1993). Sistem Peradilan Pidana Indonesia (Melihat Kepada Kejahatan dan Penegakan Hukum dalam Batas-batas Toleransi. Jakarta: Fakultas Hukum Universitas Indonesia.
Sanyoto. (2008). “Penegakan Hukum di Indonesiaâ€. Jurnal Dinamika Hukum, 8(3): 199-204. DOI: http://dx.doi.org/10.20884/1.jdh.2008.8.3.74 Retrieved from http://dinamikahukum.fh.unsoed.ac.id/index.php/JDH/article/view/74/226
Sutarto, E. (2010). Rekonstruksi Hukum Pabean Indonesia. Jakarta: Erlangga.
Sutedi, A. (2012). Aspek Hukum Kepabeanan. Jakarta: Sinar Grafika.
Syahputra, I. (2016). “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 Tanjung Pinang Provinsi Kepulauan Riauâ€. Jurnal Online Mahasiswa Fakultas Hukum 3(1): 1-15. Retrieved from https://jom.unri.ac.id/index.php/JOMFHUKUM/article/view/10493/10150
Laws and Regulations
The Constitution of Indonesia, Undang-Undang Dasar Republik Indonesia 1945. Retrieved from http://jdih.pom.go.id/uud1945.pdf
Law Number 8 of 1981 concerning to Indonesian Criminal Law Procedure, Undang-Undang Nomor 8 Tahun 1981 tentang Hukum Acara Pidana. Retrieved from https://jdih.kemenkeu.go.id/fulltext/1981/8TAHUN~1981UU.HTM
Law Number 39 of 2007 concerning to Excise, Undang-Undang Nomor 39 Tahun 2007 tentang Cukai. Retrieved from https://jdih.kemenkeu.go.id/fullText/2007/39TAHUN2007UU.htm
Minister of Finance Regulation, Peraturan Menteri Keuangan (PMK) No.146/PMK.010/2017. Retrieved from https://jdih.kemenkeu.go.id/fullText/2017/146~PMK.010~2017Per.pdf
Law Number 36 of 2009 concerning Health, Undang-Undang Nomor 36 Tahun 2009 tentang Kesehatan. Retrieved from http://www.depkes.go.id/resources/download/general/UU%20Nomor%2036%20Tahun2%20009%20tentang%20Kesehatan.pdf
Government Regulation Number 21 of 1996 concerning to Customs Actions, Peraturan Pemerintah Nomor 21 Tahun 1996 tentang Penindakan di Bidang Kepabeanan. Retrieved from https://peraturan.bpk.go.id/Home/Details/56556/pp-no-21-tahun-1996