ASPEK HUKUM PENJUALAN DAN PEREDARAN ROKOK TANPA CUKAI MENURUT UNDANG-UNDANG NOMOR 39 TAHUN 2007 TENTANG CUKAI

Abstrak

The Unitary State of the Republic of Indonesia often experiences very significant losses on customs-related fraud. The widespread distribution of these illegal cigarettes is not only detrimental to consumers but also detrimental to the state because they do not have excise stamps so that some are allegedly using fake excise stamps. Cigarettes are one of the excisable goods. Article 3B of Law No. 39 of 2007 affirms that all the provisions subject to excise apply as stipulated in Law No. 39 of 2007 concerning Amendments to Law No.11 of 1995 concerning Excise. Article 1 Point 12 of Law No. 39 of 2007 stipulates that the Directorate General of Customs and Excise is an element implementing the main tasks and functions of the Ministry of Finance in the customs and excise sector.I can say that the procedure for prosecuting the circulation of illegal tobacco products at the Customs and Excise Supervision and Service Office is timely. This is evident in terms of the management of goods resulting from action and always following the existing rules and procedures that have been established, making it easier to handle the goods resulting from the act of action. In carrying out their duties, officers of the Customs and Excise Supervision and Service Office who work in the field and in the office are able to cooperate well with the community.Obstacles encountered in the prosecution procedure for the circulation of illegal tobacco products. Resistance efforts from the community because the action is considered to interfere with economic livelihoods; Lack of Human Resources, especially investigators; Many violations of tobacco products were found, namely illegal cigarettes that did not use excise stamps, used fake excise stamps, and used excise stamps.Key Word: Cigarette Sales, No Excise