Implementation Of Criminal Fines On State Financial Recovery In Violations Of Criminal Acts Of Excise To Support The Achievement Of Sustainable Development Objectives
DOI:
https://doi.org/10.35335/legal.v11i3.399Keywords:
Criminal Fines, Violations and Excise CrimesAbstract
The results of this study indicate that criminal liability for the crime of selling excisable goods that are not attached to excise stamps is carried out by Saman actors based on the decision of the Batam District Court number with Case Number: 956/Pid.Sus/2017 /PN.Btm dated February 7, 2018 which is wrong One of the rulings handed down which reads as follows: To declare that the defendant SAMAN has been legally and convincingly proven guilty of committing a crime as regulated and is punishable by a criminal offense in the Single Indictment in violation of Article 54 of Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 regarding Excise and Imposing a criminal sentence against the defendant SAMAN in the form of a fine of Rp. 332,320,000,- (three hundred and thirty-two million three hundred and twenty thousand rupiah); provided that if the fine is not paid, it must be replaced with a prison sentence of 1 (one) year, this proves that the deterrent effect for perpetrators of criminal acts in the economic field is not fully imprisoned, and the interest of returning state losses due to violations that have been committed is more effective and efficient in order to restore leakage of state revenue resulting from the crime of selling cigarettes without being attached to excise stamps
Downloads
References
Adrian Sutedi, Aspects of Customs Law, Sinar Graphic Publisher, Jakarta, 2012.
Bambang Semedi MODULE of Crime in the Customs and Excise Sector, Jakarta 2009.
Dian Jusriati, What is Excise Goods”, Article in Customs News, Issue 406, September 2018.
Directorate General of Customs and Excise, Growth and Development of Customs and Excise Series 2. Bina Ceria, Jakarta, 2015.
Eddhi Sutarto, Reconstruction of Indonesian Customs Law , Erlangga, Jakarta, 2014.
Indung Wijayanto, Penalty Policy in the Criminal Code in the Indonesian Criminal System, Volume 10. Number 2. December 2015, Faculty of Law, Semarang State University, Indonesia.
Loebbye Logman (Legal Study Team on the Application of Criminal Fines). Legal Assessment Report on the Application of Criminal Fines . Jakarta : BPHN Dep. Keh. RI. 1992.
Muladi and Barda Nawawi A. Criminal Theories and Policy . Ed. Rev. Bandung : Alumni. 1992.
PAF Lamintang and Franciscus Theojunior Lamintang, 2014, Fundamentals of Criminal Law in Indonesia, Sinar Graphic, Jakarta.
Ryan Firdiansyah Surayawan, Introduction to Customs, Immigration and Quarantine , Mitra Wacana Media, Jakarta, 2013.
S. Santoso, Supervision in the Excise Sector. Articles in the monthly Warta Customs magazine. Issue 395. Jakarta October 2017.
Suroso, 2013, Excise Technical Teaching Materials, Ghalia Indonesia.
Syaiful Bakhri, 2010. Legislative Policy on Criminal Fines and Its Application in Efforts to Combat Criminal Acts of Corruption. Journal of Law Vol. 17 (2).