Criminal Liability in Cases of Counterfeiting Excise Stamps under Indonesian Excise Law

Dhevi Nayasari Sastradinata; Ja'far Shodiq; Syahrul Hikmah Maulana

doi:10.30736/ji.v13i1.375

Authors

Dhevi Nayasari Sastradinata Law Faculty University Of Islam Lamongan
Ja'far Shodiq Law Faculty University Of Islam Lamongan
Syahrul Hikmah Maulana Law Faculty University Of Islam Lamongan

DOI:

https://doi.org/10.30736/ji.v13i1.375

Keywords:

Customs, Law Enforcement, Criminal Acts, Counterfeiting, Excise Stamps

Abstract

Criminal acts in the field of excise in this case are closely related to counterfeiting excise stamps which will have an impact on two sides, namely affecting state revenue and damaging the social system. In addition, the Criminal Act of counterfeiting excise stamps is a special criminal act regulated in Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise. The formulation of the problem in writing this law is how to investigate counterfeiting excise stamps and apply criminal sanctions to counterfeiting excise stamps according to Law Number 39 of 2007 concerning Excise. This study uses a normative juridical research type using a statute approach and a conceptual approach. The legal materials in this study are primary legal materials and secondary legal materials. The results of this study conclude that in the process of investigation of PPNS Customs and Excise regulated in the applicable legislation in Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise, and Laws Number 17 of 2006 concerning Amendments to Laws Number 10 of 1995 concerning Customs and Excise, it is regulated regarding the authority of civil servant investigators of the Directorate General of Customs and Excise and is based on Government Regulation Number 55 of 1996 until August 23, 1996. The criminal law policy in efforts to overcome the crime of counterfeiting excise tapes currently contained in the Criminal Code still has weaknesses in the rules regarding investigations into counterfeiting excise tapes and the application of sanctions. Therefore, the criminal law policy in the effort to overcome the crime of counterfeiting excise stamps in the future must be regulated better in the application of sanctions, so that it can help law enforcers in upholding justice and judges in deciding a case.

Downloads

Download data is not yet available.

References

Ali, Zainuddin. Sosiologi Hukum. Palu: Sinar Grafika, 2013.

Alin, Failin. “Sistem Pidana Dan Pemidanaan Di Dalam Pembaharuan Hukum Pidana Indonesia.” Jch(Jurnal Cendekia Hukum) 3, no. 1 (2017).

Aritonang. “Tindak Pidana Di Bidang Ketenagakerjaan” (2020).

Charles Jhonson Panjaitan, Nelvetia Purba, Muhammad Arief Sahlevi. “Tindak Pidana Menjual Barang Kena Cukai Yang Tidak Dilekati Pita Cukai Dalam Perspektif Undang-Undang Nomor 39 Tahun 2007 Tentang Cukai.” Hukum Kaidah 21 (2023): 279–331.

Kurniadi, Yudiana, Eko Suponyono, and Purwoto. “Kebijakan Hukum Pidana Dalam Upaya Perbuatan Pemalsuan Pita Cukai Berdasarkan Undang-Undang Cukai.” Diponegoro Law Review 5, no. 41 (2016).

Mudzakkir, Tim Kerja Bphn. “Perencanaan Pembangunan Hukum Nasional Bidang Hukum Pidana Dan Sistem Pemidanaan (Politik Hukum Dan Pemidanaan).” Badan Pembinaan Hukum Nasional Departemen Hukum dan Hak Asasi Manusia (2018).

Muljono, B. E., Sastradinata, D. N., Winarno, J., & Rupawanti, N. (2024). Consumer Protection In Power Purchase Agreement In Standard Agreement Perspective. Jurnal Independent, 12(1), 109-116.

Olua, Dominggus Reformator, and Arfin. Praperadilan Terhadap Penyidikan Tindak Pidana Kepabeanan Dan Cukai. Edited by Tantri Kartika. NBER Working Papers. Fazdesain. Cv Intelektual Writer, 2021.

Pregiati, Widi, Ardiansah, and Bagio Kadaryanto. “Penerapan Sanksi Terhadap Penjual Rokok Impor Tanpa Pita Cukai Di Kota Pekanbaru Berdasarkan UU No. 39 Tahun 2007 Tentang Perubahan Atas UU No. 11 Tahun 1995 Tentang Cukai.” Doktrina: Journal of Law 6, no. 39 (2023).

Sastradinata, D. N., & Sidiq, K. A. (2024). Legal Review of Embezzlement of Funds in Corporate Crimes. Jurnal Independent, 12(2), 179-187.

Sastradinata, D. N., Maulidah, T., & Romadhoni, S. (2021). Juridical Review Of Power Of Attorney For Implementing Liability Rights (Skmht) As A Media For Binding Guarantee In The Credit Take Over Process In Banking Companies. Jurnal Independent, 9(2), 22-24.

Sastradinata, D. N., Nahdliyah, H., & Afrida, N. A. (2024). Dispute Resolution Mechanism in Buying and Sale Transactions Conducted in E-Commerce. Jurnal Independent, 12(2), 222-235.

Surya Reza, T. “Kewenangan Direktorat Jenderal Bea Dan Cukai Dalam Pengelolaan Benda Sitaan.” Jurnal Politik dan Hukum Tata Negara 2, no. 1 (2023).