Implementation of Criminal Sanctions on Small Traders of Excited Goods of Tobacco Products in the Form of Illegal Cigarette Based on Law Number 39 Year 2007 Regarding Amendment to Law No.11 Year 1997 Concerning Excise

Abstract

This article was created with the aim of reviewing and analyzing the effectiveness of the application of criminal sanctions to small traders of excisable goods in the form of illegal cigarettes which are contrary to article 54 of the Act. No. 39 of 2007 concerning Amendments to Law Number 11 of 1997 concerning Excise and enforcement of sanctions by officers. The writing of this article uses empirical research methods, namely using existing data at the Office of Supervision and Customs Service for Customs Type C Blitar, where the results show that the application of sanctions has not been effective because there is no regulated limit on the number of goods subject to excise duty on illegal cigarettes that can be subject to criminal sanctions. Imprisonment or limits on the number of goods subject to excise duty on illegal cigarettes that are subject to sanctions in the form of excise fines that should be paid. Furthermore, law enforcement in the field when encountering criminals with a small amount of illegal excisable goods, especially small traders, shops, or stalls who are still unfamiliar and do not understand the rules of excise, so far only action is taken in the form of prevention or confiscation of the excisable goods of illegal cigarettes. , as well as warnings by officers. However, this is considered less effective and does not create a deterrent effect on the perpetrators of criminal acts in the excise sector.