Criminal Liability of Cigarette Companies For Non-Payment of Customs Duties

Abstract

Companies, as legal entities, possess rights and obligations equivalent to other legal subjects. Within the framework of Indonesia as a rule-of-law state based on Pancasila and the 1945 Constitution, Law No. 39 of 2007, amending Law No. 11 of 1995 on Excise, aims to ensure legal certainty, justice, transparency, and accountability. The Directorate General of Customs and Excise (DJBC) is tasked with monitoring violations within customs areas, including excisable goods such as cigarettes. This normative juridical study examines the criminal liability of cigarette companies using counterfeit excise stamps, as illustrated by Decision No. 900/Pid.Sus/2018/PN.Sda. In this case, the defendant, Bagus Setiawan, as the owner of CV Surya Jaya, was proven guilty of violating the Excise Law and was subjected to criminal penalties, including fines, product confiscation, and asset seizure. This research highlights the DJBC's role in setting excise tariffs and the legal implications for corporations that violate excise regulations