Penegakan Hukum Pidana Terhadap Peredaran Barang Cukai Ilegal di Kantor Pengawasan Dan Pelayanan Bea Dan Cukai
Abstract
The Directorate General of Customs and Excise is a directorate under the Ministry of Finance of the Republic of Indonesia which is authorized to take care of customs and excise issues. One form of violation of the law in the field of export and import of goods is smuggling. Smuggling issues are always related to customs and excise. Smuggling is an interesting issue to discuss because it relates to the implementation of the duties of law enforcers and several agencies including DGCE in enforcing the law and supervising export and import activities. The research method used to examine and discuss this issue is the normative legal research method. The approaches used are the legislative approach, conceptual approach and case approach. The legal materials used include primary legal materials and secondary legal materials. The results of this study indicate that: (1) factors affecting law enforcement against the circulation of illegal excise goods at the Ambon Customs and Excise Supervision and Service Office include the development of trade practices, misuse of information technology, and public demands for the existence of supervision of goods traffic. (2) The form of criminal law enforcement against the circulation of illegal excise goods at the Ambon Customs and Excise Supervision and Service Office is enforcement in concreto, which is carried out through prosecution. The flow of enforcement consists of 3 (three) stages, namely, pre-enforcement, enforcement and post-enforcement. The content of the results of the prosecution.
Downloads
References
Ade Maman Suherman, Aspek Hukum Dalam Ekonomi Global, Jakarta, Ghalia Indonesia, 2012.
Adinda Putri Candrika, Tinjauan Yuridis Terhadap Tindak Pidana Penjualan Barang Kena Cukai Secara Ilegal (Studi Kasus Putusan Perkara Nomor 876/Pid.sus/2019/PN.Mks), dikutip melalui http: / / repository. unhas. ac.id / id / eprint / 17270 / 2/ B011171042_skripsi_bab%201-2.pdf
Andi Hamzah, Hukum Acara Pidana Indonesia, Jakarta: Sinar Grafika, 2005.
Bambang Sumedi, Modul Proses Penyidikan Tindak Pidana Kepabeanan dan Cukai, Jakarta: Departemen Keuangan Republik Indonesia Badan Pendidikan dan Pelatihan Bea dan Cukai, 2009.
Barda Nawawi Arief, Masalah Penegakan Hukum dan Kebijakan Hukum Pidana Dalam Penanggulangan Kejahatan, Jakarta: Kencana, 2008.
Denny Latumaerissa, Akibat Hukum Kerugian Keuangan Negara Dalam Proses Penyidikan Tindak Pidana Korupsi”, Sasi 21 no. 1 (2015): https://ojs3.unpatti.ac.id/index/php/sasi/2015.
Force Hanker dan Anggi Prastyono, “Perspektif Hukum Atas Pelanggaran Barang Kena Cukai yang Dilekati Pita Cukai Bukan Peruntukannya”, Jurnal Perspektif Bea dan Cukai 5, no. 1 (2021), https: / / jurnal. pknstan.ac.id / index.php / PBC / article /download / 1154/618/4681.
Hadimulyanto, Pabean, Imigrasi dan Karantina, Jakarta: Gramedia Pustaka Utama, 1997.
Marwati Djoened Poepannegoro dan Nugroho Notosusanto, Sejarah Nasional Indonesia III: Zaman Pertumbuhan dan Perkembangan Kerajaan Islam di Indonesia, (Jakarta: Balai Pustaka, 2008): 146-152.
P.A.F. Lamintang, Dasar-Dasar Hukum Pidana di Indonesia, Jakarta: Sinar Grafika, 2008.
Peter Mahmud marzuki, penelitian hukum, Jakarta: Kencana Prenda Media Grup, 2009.
Rochmat Soemitro dan Dewi Kania Sugiharti, Asas dan Dasar Perpajakan I, Bandung: Refika Aditama, 2008.
Satjipto Rahardjo dalam Imam Subandi, Penegakan Hukum Progresif Untuk Mengatasi Ketidakadilan Gender, Depok: Pustaka Milenia.
Salamor, A.M., Titahelu, J. A., Ubwarin, E., & Taufik, I, Application of Restorative Justice in The Settlement of Customary Criminal Case. SASI 29, no. 2 (2023): 227-233 DOI: https://doi.org/10.47268/sasi.v29i2.1259.
Sounir Chibro, Pengaruh Tindak Pidana Penyelundupan Terhadap Pembangunan, Jakarta: Sinar Grafika, 2012.
Sugianto, Pengantar Kepabeanan dan Cukai, Jakarta: Penerbit Gramedia Widiasarana Indonesia, 2008.
Topo Santoso, Asas-Asas Hukum Pidana, Depok: Rajawali Press, 2023.
Copyright (c) 2025 Donny Pattinusa, Juanrico Alfaromona Sumarezs Titahelu, Denny Latumaerissa (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish their manuscripts in this Journal agree to the following conditions:
- The copyright in each article belongs to the author, as well as the right to patent.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- Authors have the right to self-archiving of the article (Author Self-Archiving Policy)
