ANALISIS HUKUM ATAS PUTUSAN HAKIM TENTANG TINDAK PIDANA MENYIMPAN BARANG ROKOK KENA CUKAI YANG TIDAK DILEKATI PITA CUKAI (STUDI PUTUSAN NOMOR 474/PID.SUS/2024/ PN RAP)

NARDA HARIYATI HASIBUAN, NPM 2102100031 (2025) ANALISIS HUKUM ATAS PUTUSAN HAKIM TENTANG TINDAK PIDANA MENYIMPAN BARANG ROKOK KENA CUKAI YANG TIDAK DILEKATI PITA CUKAI (STUDI PUTUSAN NOMOR 474/PID.SUS/2024/ PN RAP). Skripsi thesis, Universitas Labuhanbatu.

[img] Text
COVER FULL.pdf
Download (765kB)
[img] Text
BAB I.pdf
Download (345kB)
[img] Text
BAB II.pdf
Download (417kB)
[img] Text
BAB III.pdf
Download (231kB)
[img] Text
BAB IV.pdf
Download (352kB)
[img] Text
BAB V.pdf
Download (208kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (196kB)

Abstract

Tindak pidana penyimpanan barang rokok kena cukai yang tidak dilekati pita cukai merupakan masalah yang signifikan di Indonesia, mengingat peran rokok dalam perekonomian dan kesehatan masyarakat. Rokok adalah salah satu komoditas yang dikenakan cukai tinggi, dan pemerintah mengandalkan pendapatan dari cukai ini untuk mendanai berbagai program pembangunan dan kesehatan. Rumusan Masalah dalam penelitian ini adalah Bagaimana hukuman sanksi pidana terhadap tindak pidana peredaran rokok kena Cukai Yang Tidak Dilekati Pita Cukai pada Putusan Nomor 474/Pid.Sus/2024/ PN Rap ?, serta Bagaimana pertimbangan hakim dalam menjatuhkan putusan terhadap Tindak Pidana Peredaran Rokok Kena Cukai Yang Tidak Dilekati Pita Cukai Pada Putusan Nomor 474/Pid.Sus/2024/ PN Rap? Adapun tujuan yang hendak dicapai adalah untuk mengetahui hukuman sanksi pidana terhadap tindak pidana peredaran rokok kena Cukai Yang Tidak Dilekati Pita Cukai pada Putusan Nomor 474/Pid.Sus/2024/ PN Rap.Untuk mengetahui pertimbangan hakim dalam menjatuhkan putusan terhadap Tindak Pidana Peredaran Rokok Kena Cukai Yang Tidak Dilekati Pita Cukai Pada Putusan Nomor 474/Pid.Sus/2024/ PN Rap. Jenis penelitian hukum yang penulis gunakan adalah jenis penelitian yuridis normatif. Penelitian hukum normatif (normative law research) menggunakan studi kasus normatif berupa produk perilaku hukum, misalnya mengkaji Undang-Undang. Hasil dari penelitian ini disimpulkan bahwa Ketentuan pidana apabila melanggar pasal 54 tersebut dipidana dengan pidana penjara paling singkat 1 (satu) tahun dan paling lama 5 (lima) tahun dan/atau pidana denda paling sedikit 2 (dua) kali nilai cukai dan paling banyak 10 (sepuluh) kali nilai cukai yang seharusnya dibayar. Ketentuan pidana atau penerapan sanksi pidana pada dan Hakim menjatuhkan putusan terhadap terdakwa karena terbukti secara sah dan meyakinkan melakukan tindak pidana di bidang cukai, yaitu menyimpan rokok yang tidak dilekati pita cukai sebagaimana diatur dalam Pasal 54 Undang-Undang Nomor 39 Tahun 2007 tentang Cukai. Dalam menjatuhkan putusan, hakim mempertimbangkan telah terpenuhinya unsur-unsur tindak pidana berdasarkan fakta persidangan, termasuk pengakuan terdakwa, keterangan saksi, serta barang bukti berupa rokok tanpa pita cukai, Keadaan yang memberatkan: Perbuatan terdakwa merugikan keuangan negara dan dapat merusak sistem pengawasan cukai, Keadaan yang meringankan: Terdakwa bersikap sopan selama persidangan, mengakui kesalahan, belum pernah dihukum, dan menyesali perbuatannya . Saran dari hasil penelitian ini adalah Aparat penegak hukum, khususnya Bea Cukai dan Kepolisian, perlu meningkatkan pengawasan dan penindakan terhadap peredaran rokok ilegal secara konsisten agar tidak menimbulkan persepsi lemahnya penegakan hukum di bidang cukai dan diperlukan pendekatan edukatif kepada pelaku usaha, khususnya pedagang kecil atau distributor eceran, agar memahami pentingnya legalitas dan kewajiban cukai. Banyak pelaku yang melanggar karena ketidaktahuan atau iming-iming harga murah. Kata Kunci : Putusan Hakim, Tindak Pidana, Rokok, Cukai, Pita Cukai ================================================================================================== The crime of storing excise-taxable cigarettes without excise stamps is a significant problem in Indonesia, considering the role of cigarettes in the economy and public health. Cigarettes are one of the commodities subject to high excise, and the government relies on revenue from this excise to fund various development and health programs. The formulation of the problem in this study is: How is the criminal sanction for the crime of distributing excise-taxable cigarettes that are not affixed with excise stamps in Decision Number 474/Pid.Sus/2024/PN Rap?, and How are the judge's considerations in issuing a decision on the Crime of Circulating Excise-taxable Cigarettes that are not affixed with excise stamps in Decision Number 474/Pid.Sus/2024/PN Rap? The objectives to be achieved are to determine the criminal sanctions for the crime of distributing excise-subjected cigarettes that are not attached to excise stamps in Decision Number 474 / Pid.Sus / 2024 / PN Rap. To determine the judge's considerations in making a decision on the Criminal Act of Circulating Excise-subjected Cigarettes that are not attached to excise stamps in Decision Number 474 / Pid.Sus / 2024 / PN Rap. The type of legal research that the author uses is a type of normative legal research. Normative legal research uses normative case studies in the form of legal behavioral products, for example reviewing the Law. The results of this study concluded that the criminal provisions for violating Article 54 are subject to imprisonment for a minimum of 1 (one) year and a maximum of 5 (five) years and/or a fine of at least 2 (two) times the excise value and a maximum of 10 (ten) times the excise value that should be paid. Criminal provisions or the application of criminal sanctions on and The judge sentenced the defendant because it was legally and convincingly proven to have committed a crime in the field of excise, namely storing cigarettes that were not affixed with excise stamps as regulated in Article 54 of Law Number 39 of 2007 concerning Excise. In passing the verdict, the judge considered the fulfillment of the elements of the crime based on the facts of the trial, including the defendant's confession, witness statements, and evidence in the form of cigarettes without excise stamps, Aggravating circumstances: The defendant's actions harmed state finances and could damage the excise supervision system, Mitigating circumstances: The defendant was polite during the trial, admitted his mistake, had never been convicted, and regretted his actions. The suggestion from the results of this study is that law enforcement officers, especially Customs and Police, need to consistently increase supervision and action against the circulation of illegal cigarettes so as not to create the perception of weak law enforcement in the field of excise and an educational approach is needed for business actors, especially small traders or retail distributors, so that they understand the importance of legality and excise obligations. Many actors violate because of ignorance or the lure of cheap prices. Keywords: Judge's Decision, Criminal Act, Cigarettes, Excise, Excise Stamps

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Putusan Hakim, Tindak Pidana, Rokok, Cukai, Pita Cukai============Judge's Decision, Criminal Act, Cigarettes, Excise, Excise Stamps
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Hukum
Depositing User: Unnamed user with email repository@ulb.ac.id
Date Deposited: 31 Oct 2025 03:08
Last Modified: 31 Oct 2025 03:08
URI: http://repository.ulb.ac.id/id/eprint/1889

Actions (login required)

View Item View Item
ulb is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.