Criminal Liability to Cigarette Sellers Without Tax is Linked to Law Number 39 of 2007 on Excise Duty

Abstract

The tax levy is imposed against the country of certain goods wich have the properties or characteristics that have been defined in the law No. 11 Year 1995 as converted into law No. 39 of the year 2007. One of the goods subject to a tax because smoking is included in the Group of items that have the characteristics of consumption where people should be controlled, the sale needs to be supervised, because its use can negative effects for the community or the environment. In fact, there is still a lot of circulation and sale of cigarettes without excise, The Problems discussed in this thesis is how criminal liability against the sellers smoking offender without a tax based on act No.39 of 2007 Tax year and the efforts that can be done to prevent the circulation of cigarettes without excise are descriptive analitycal research methods with normative approaches, methods and data analisys done with the juridical method qualitative. The research result showed that criminal liability against the sellers smoking offender without excise act No.39 year 2007 about the excise tax contained in article 54, with imprisonment of not longer than four years and a maximum fine of criminal or ten times the value of the taxes wich should be paid as provided for in article 58 of the act No.39 year 2007 about excise tax. Efforts than can be done to prevent the circulation of large number of smoking more without tax, with the way the government lowered the price of the advolurum and the specific excise rate increase trought the regulation of the minister of finance (PMK) number:205/PMK.011/2014 as an effort to introduce the results of tobacco industry one which uses specific excise rate without advolurum it entails and the Government should do to maximize outreach to the community about the importance of legal awareness law against liability to pay tax.