PENEGAKAN HUKUM PELAKU TINDAK PIDANA PEREDARAN ROKOK TANPA PITA CUKAI BERDASARKAN UNDANGUNDANG NOMOR 39 TAHUN 2007 PERUBAHAN ATAS UNDANG-UNDANG NOMOR 11 TAHUN 1995 TENTANG CUKAI DI WILAYAH HUKUM DIREKTORAT JENDERAL BEA DAN CUKAI KOTA PEKANBARU
ABSTRACT: Tobacco industries
which originally tend to be home slowly developed into large industry. Numerous
of tobacco industries from the middle to the low scale caused disobedience,
such as the companies did not pay tax label. To avoid disobedience caused by
the companies, hence government in this case Directorate General and Custom,
commit on surveillance and prevention of the outcome output violated with
issuing various police. Criminal offence of cigarettes distribution without tax
label which happned in Pekanbaru handled by Pekanbaru’s tax and custom in 2012
seized 987.200 illegal cigarettes packs without tax label from PT. SJA and in
2014 seized 100 cartons with total 1.800 cigarettes packs, 1.084.000 sticks and
all of that without tax label, loaded onto trucks with BM 8807 SA license
plate. Law enforcement of criminals distributing cigarettes without tax label
based on the constitution number 39 0f 2007 amendments to the law number 11 of
1995 about the tax in jurisdiction Directorate General and Custom of Pekanbaru,
has not been as effective as it should be due to the last 5 year, there are a
lot of take tax label cigarettes in the market. Obstacles in the enforcement of
criminal law distribution of cigarettes, and most of the public do not even
know the criminal act of ciggarettes distribution without tax label. And still
lack of law enforcement of Tax and Custom Pekanbaru. Effort to overcome this
obstacles with the government lowered the advolorum rates and increase and
specific tax through minister finance of regulation number 205/PMK.011/2014.
And for the offenders given criminals sanction and financial sanction.
Penulis: Nindy Axella
Kode Jurnal: jphukumdd151247
