CD Skripsi

Penegakan Hukum Pelaku Tindak Pidana Peredaran Rokok Tanpa Pita Cukai Berdasarkan Undang-Undang Nomor 39 Tahun 2007 Perubahan Atas Undang-Undang Nomor 11 Tahun 1995 Tentang Cukai Di Wilayah Hukum Direktorat Jenderal Bea Dan Cukai Kota Pekanbaru

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Tobacco industries which originally tend to be home slowly developed into large industry. Numerous of tobacco industries from the middle to the low scale caused disobedience, such as the companies did not pay tax label.
To avoid disobedience caused by the companies, hence government in this case Directorate General and Custom, commit on surveillance and prevention of the outcome output violated with issuing various police.
Criminal offence of cigarettes distribution without tax label which happned in Pekanbaru handled by Pekanbaru’s tax and custom in 2014 seized 100 cartons with total 1.800 cigarettes packs, 1.084.000 sticks and all of that without tax label, loaded onto trucks with BM 8807 SA license plate.
Law enforcement of criminals distributing cigarettes without tax label based on the constitution number 39 0f 2007 amendments to the law number 11 of 1995 about the tax in jurisdiction Directorate General and Custom of Pekanbaru, has not been as effective as it should be due to the last 5 year, there are a lot of take tax label cigarettes in the market.
Obstacles in the enforcement of criminal law distribution of cigarettes, and most of the public do not even know the criminal act of ciggarettes distribution without tax label. And still lack of law enforcement of Tax and Custom Pekanbaru.
Effort to overcome this obstacles with the government lowered the advolorum rates and increase and specific tax through minister finance of regulation number 205/PMK.011/2014. And for the offenders given criminals sanction and financial sanction.
Key word: Law offence-cigarettes without tax label

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

09 08. 115 (0010)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Hukum - Hukum Acara Pidana., 2015

Deskripsi Fisik

v, 69 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

09 08. 115 (0010)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM ACARA PIDANA

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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