Penegakan Hukum Perdata dalam Penyelesaian Peredaran Rokok Ilegal

Indrajaya Indrajaya

Abstract


The circulation of illegal cigarettes is a serious problem, impacting not only health but also state revenue from the tax sector and creating unfair business competition. In practice, the resolution of illegal cigarette circulation is not only carried out through a criminal approach but also uses administrative and civil law instruments related to dispute resolution for parties harmed by the circulation of illegal cigarettes. The problem in this paper is how the civil settlement mechanism for illegal cigarette dealers in practice. The type of research method used in writing this journal is normative juridical research using the statute approach and the case approach. From the results of the discussion, it can be concluded that the civil settlement mechanism for illegal cigarette dealers is to pay compensation to the state, either through the courts or customs officers, a maximum of 7 times the price of the illegal cigarettes.

Keywords


Enforcement, Civil Law, Illegal Cigarettes

Full Text:

PDF

References


Buku

Bainus, Arry. Kebijakan Pengawasan Cukai dan Tantangan Perdagangan Gelap. Diskusi Publik di Unpad. 2022

Basri,Faisal.“Rokok Ilegal Rugikan Negara Triliunan Rupiah”. Dalam Seminar Nasional Perpajakan. Universitas Indonesia. 2021

Herman Darnel Ibrahim, Kebijakan Publik dan Peran Masyarakat dalam Pengawasan Rokok Ilegal, Artikel Opini, Kompas, 2022

Subekti, Imam. Hukum Pajak dan Cukai di Indonesia. Jakarta : RajaGrafindo Persada. 2018

Ibrahim, Johnny. Teori dan Metodologi Penelitian Hukum Normatif. Malang: Bayumedia Publishing. 2006

Qamar, Nurul. Hukum Ekonomi dalam Perspektif Penegakan Hukum di Indonesia. Makassar: UMI Press. 2020

Soeroso, R. Pengantar Ilmu Hukum. Jakarta : Sinar Grafika. 2001

Subekti. Hukum Perjanjian. Jakarta : Intermasa. 2002

Saputro, Sularso. Ekonomi Gelap dan Pengaruhnya terhadap Negara. Yogyakarta : Gadjah Mada University Press. 2016

Peraturan Perundang-undangan

Kitab Undang-Undang Hukum Perdata Staatsblad Nomor 23 Tahun 1847

Undang-Undang Nomor 39 Tahun 2007 Tentang Cukai




DOI: http://dx.doi.org/10.33087/wjh.v9i2.1951

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Wajah Hukum Published by Faculty of Law, Batanghari University
Adress: Fakultas Hukum, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: wajahhukum.unbari@gmail.com


Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.