Tinjauan yuridis terhadap tindak pidana menawarkan dan menjual barang kena cukai yang tidak dilekati pita cukai = legal review of the criminal action of excisable goods

SITI FATIMAH INDAH DWI ILHAM (B011181417) with the title LEGAL REVIEW OF THE CRIMINAL ACTION OF EXCISABLE GOODS (STUDY OF DECISION NUMBER 1369/PID.SUS/2020/PN.MKS) Supervised by Andi Muhammad Sofyan as the main supervisor and Hijrah Adhyanti Mirzana as the assistant supervisor. Background: The circulation of excisable goods without excise stamps causes losses to the state, as well as harming the interests of the wider community. Objective: This study aims to determine the qualifications of the crime of offering and selling untaxed excisable goods in criminal law practitioners and the legal considerations of judges in handing down decision number 1369/Pid.Sus/2020/Pn.Mks. Method: This research is normative legal research. The approaches used are the statutory approach (Statute Approach) and the case approach (Case Approach). The data obtained is then analyzed using qualitative methods and presented using prescriptive methods. Results: The results of the study show two main findings, namely: First, the criminal act of offering and selling excise goods without a tax stamp is explicitly regulated in Article 54 of the Excise Act. The important elements that must be fulfilled in this article include the element of each person and the element of offering, handing over, selling, or providing for sale excise goods that do not meet the packaging and excise payment requirements. Second, in Decision Number 1369/PID.SUS/2020/PN.MKS, the judge explicitly considered the main objective of excise law regulations, which is to protect the interests of the state and society through supervision and control of the circulation of excisable goods in society. Conclusion: the qualification of criminal acts related to excisable goods without excise stamps has clear and firm provisions in the laws and regulations. In addition, the judge's consideration is in accordance with the main objective of excise law, namely the protection of state interests and the control of the circulation of excisable goods for the welfare of the wider community.