PENEGAKAN HUKUM TERHADAP TINDAK PIDANA PEREDARAN ROKOK TANPA PITA CUKAI DI KABUPATEN GROBOGAN

Abstract

The research objectives in this thesis are to examine and analyze law enforcement efforts against the criminal act of distributing cigarettes without excise bands in Grobogan district and to study and analyze the application of law and the trial process to the crime of distributing cigarettes without excise bands in Grobogan district.
Circulation of cigarettes without excise stamps is a form of crime that is mostly committed by a group of people in order to gain profit because cigarettes without excise stamps are of course contrary to applicable laws where such cigarettes are categorized as excisable goods.
Illegal Cigarettes are Cigarettes circulating in the territory of Indonesia which in their manufacture and distribution do not comply with statutory provisions. Efforts or actions taken by the Directorate General of Customs and Excise related to the distribution of illegal cigarettes that do not have a license list and are not attached with excise tape can affect the increase in the production of legal cigarettes which provides benefits to the government in terms of tobacco product excise revenue.
How is law enforcement against the crime of distributing cigarettes without excise stamps in Grobogan district? How is the application of law and the trial process in the criminal act of distributing cigarettes without excise bands in Grobogan district.
The research method used is empirical normative. In this study, information was collected from respondents using interview data collection tools, and the nature of this research is descriptive analysis, namely research that provides data as accurately as possible to describe law enforcement efforts against the crime of cigarette distribution without being attached to excise tape and inhibiting factors and inhibiting factors. supporters in law enforcement against the crime of distribution of cigarettes without excise bands.
The conclusions of this thesis are: (1) Sutrisno bin Karto Redjo is rightly the defendant because it was legally proven and proven to have committed the crime of selling illegal cigarettes without being attached with excise tape in accordance with the provisions in Article 54 Juncto Article 29 paragraph (1) of the Republic of Indonesia Law Indonesia Number 11 of 1995 concerning Excise as amended by Law of the Republic of Indonesia Number 39 of 2007 concerning amendments to Law Number 11 of 1995 concerning Excise Juncto article 55 paragraph (1) 1st Criminal Code; (2) Imprisonment for 1 year and 6 months, detention in Purwodadi Lapas and a fine of IDR 121,962,000.00 (one hundred twenty one million nine hundred and sixty two thousand rupiah) times two equals IDR 243,924,000.00 (two hundred forty three million nine hundred and twenty four thousand rupiah), provided that if the fine is not paid then it is replaced by imprisonment for 4 (four) months in order to recover state losses and be charged with court fees of Rp. 5000.- (five thousand rupiah).
Keywords: Illegal Cigarettes, Law of the Republic of Indonesia Number 39 of 2007.