Analisis Yuridis Tindak Pidana Penyelundupan Barang Ilegal Jenis Rokok Sebagai Tindak Pidana Cukai Ditinjau Dari Undang-Undang No. 39 Tahun 2007 Tentang Cukai (Studi Putusan Perkara Pidana No. 19/PID.SUS/2018/PN.DUM)

Sitepu, Aria Fadillah (2021) Analisis Yuridis Tindak Pidana Penyelundupan Barang Ilegal Jenis Rokok Sebagai Tindak Pidana Cukai Ditinjau Dari Undang-Undang No. 39 Tahun 2007 Tentang Cukai (Studi Putusan Perkara Pidana No. 19/PID.SUS/2018/PN.DUM). Other thesis, Universitas Islam Riau.

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Abstract

Excise is one of the sources of state revenue, although it is not but excise is a prospective field as one of the sources country income. This is evidenced by the amount of state income which received from the excise sector which is quite large even though the excise actually has Another function is to limit public consumption of goods certain. The smuggling of illegal cigarettes often occurs in Indonesia In Indonesia, the perpetrators sell these cigarettes without vinegar tape. Of course there is a criminal offense for those who are proven to have done so. Proof is very important for all parties in the examination process criminal cases, especially in assessing whether the defendant is proven or not commit a crime as charged. From these problems, the authors are interested in trying to research about how the process of proof in the crime of smuggling goods illegal types of cigarettes as an excise crime in terms of Law no. 39 of 2007 concerning Excise (Study of Decisions on Criminal Cases No. 19/Pid.Sus/ 2018/PN.Dum) and what are the legal considerations of the Court of Justice Dumai State in deciding criminal cases No: 19/Pid.Sus/2018/PN.Dum. In this study the author uses legal research methods normative, namely research by studying the decision of the case Number: 19/Pid.Sus/2018/PN.Dum, while the nature of this research is descriptive analytical, which is a study that provides data as accurately as possible about conditions or symptoms of evidence and legal considerations of the panel of judges in deciding the criminal case no. 19/Pid.Sus/2018/PN.Dum. The conclusion of this thesis research is that it is known that the process of evidence in Criminal Case Number: 19/Pid.Sus/2018/PN.Dum has fulfill the elements of evidence, namely the existence of evidence, the existence of information witnesses, expert testimony, and defendant's testimony. In case The Defendant is subject to the elements in Article 56 of Law No. RI. 11 of 1995 jo. Law No. 39 of 2007 concerning Excise. Which be considered by the Judge in Criminal Case Number: 19/Pid.Sus /2018/PN.Dum, which includes the facts in the trial, as for the following: These include witness testimony, evidence, expert testimony and confession from the Defendant.

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