Penerapan Asas Ultimum Remidium dalam Penegakan Hukum Pidana di Bidang Cukai
Journal Title: Jurnal Cakrawala Hukum - Year 2018, Vol 9, Issue 1
Abstract
Strict efforts in enforcing excise laws, criminal sanctions are used as a tool to provide maximum forced power for the excise duty community. But the truth is that criminal provisions are the last resort when administrative sanctions no longer work optimally. This study uses normative legal research methods. An offense to be categorized as a criminal offense cannot be separated from the legality of the legal subject, namely the BKC businessman and the legal object, namely the BKC and the Excise Band. If one of the legal subjects or legal object is illegal, then the violation committed is a form of criminal offense. In addition, an act can be convicted under the Customs law if it meets the following criteria: explicitly and clearly formulated as a violation, significantly causing state losses, and is a recurring act, or state losses incurred cannot be repaired. The application of the principle of ultimum remidium in law enforcement in the excise sector needs to use the theory of restorative justice to restore state losses caused by criminal offenders in the excise field, and social cost theory to provide additional costs and risks for criminals to dissuade them commit crime.
Authors and Affiliations
Indrawati Indrawati, Bendito Menezes
Keywords
Related Articles
- EP ID EP479213
- DOI 10.26905/idjch.v9i1.2118
- Views 118
- Downloads 0
Pengelolaan Limbah Industri PT. Apac Inti Corpora Bawen Semarang
The enactment of Law No. 32 of 2009 on the Protection and Management of the Environment, which states that managing and protecting the environment needs to be done as well as possible, based on the benefits provided by t...
Penerapan Asas Ultimum Remidium dalam Penegakan Hukum Pidana di Bidang Cukai
Strict efforts in enforcing excise laws, criminal sanctions are used as a tool to provide maximum forced power for the excise duty community. But the truth is that criminal provisions are the last resort when administrat...
Tindak Pidana Pencurian Benda Sakral dalam Putusan Pengadilan di Wilayah Hukum Pengadilan Tinggi BALI
Theft of sacred objects (pratima) that occur in the jurisdiction of Bali lately is very disturbing to the Balinese people. Because for the Balinese people who are Hindus, the theft of sacred objects (pratima) has a negat...
Pandangan Negara Integralistik sebagai Dasar Philosofische Gronslag Negara Indonesia
The idea of an integralistic state of Indonesia that embraces Unity becomes a soul rather than the conception of the form of the Unitary State of the Republic of Indone sia (NKRI), its relationship with the Pancasila can...
Tanggung Jawab PT Go-Jek Indonesia terhadap Kerugian yang Diderita Pengemudi Go-Jek Melalui Fitur Go-Food
Go-Jek is present in Indonesia as one of the application-based online transportation. GO-JEK Indonesia which provides various service features, one of which is GoFood. Go-Food is a food delivery service for consumers who...