Legal Implications of Illegal Cigarette Circulation on State Revenue
DOI:
https://doi.org/10.62872/n3hbp104Keywords:
Illegal Cigarette Circulation, Legal Implications of Illegal Cigarettes, State Revenue and Cigarette TaxesAbstract
The circulation of illegal cigarettes in Indonesia is a serious problem that affects various aspects, including the economy, law, and public health. Illegal cigarettes, whether in the form of no excise stamps, counterfeit excise stamps, or the use of used excise stamps, have caused significant leakage of state revenue. Based on data from the Directorate General of Customs and Excise (DGCE), the circulation of illegal cigarettes ranges from 4-7% of total national consumption, contributing to the loss of trillions of rupiah in excise revenue each year. This implies a reduction in the budget that should be used to finance health services and infrastructure development. In addition, the circulation of illegal cigarettes creates unfair competition for the legal cigarette industry, which faces pressure due to high excise tax rates and decreased market competitiveness. This research uses a normative juridical method with statutory, conceptual and case approaches to analyze the effectiveness of existing regulations, especially in the context of Law No. 39/2007 on Excise. The results show that weak supervision and law enforcement, coupled with corrupt practices in several distribution channels, have made existing policies ineffective in suppressing the circulation of illegal cigarettes. Therefore, it is necessary to strengthen coordination between law enforcement officials, DGCE, and the application of digital technology in the excise control system in order to increase the effectiveness of controlling illegal cigarettes and maximize state revenue
Downloads
References
Ahsan, A., Wiyono, N. H., & Veruswati, M. (2020). Kajian Kebijakan Amandemen UU No. 39/2007 dan Reformasi Kebijakan Cukai di Indonesia.
Arifin, K., Ahsan, A., & Yuniar, A. M. (2023). Analisis Implementasi Kebijakan Harga Minimum Industri Rokok di Indonesia. Jurnal Ekonomi Dan Pembangunan Indonesia, 23(1), 4.
Aulana, M. S., Salsabila, A., Hardini, F. D., Aji, A. W., & Putra, A. A. (2025). Tantangan Penegakan Hukum Peradilan Pajak Terhadap Industri Rokok Ilegal dI Indonesia. Jurnal Ilmiah Bisnis dan Perpajakan (Bijak), 7(1), 20-30.
Bagus, B. D., Sood, M., & Wardani, N. K. (2023). Perlindungan Hukum Terhadap Peredaran Rokok Ilegal Di Kabupaten Lombok Barat. Commerce Law, 3(2).
Budiman, H. (2024). Penegakan Hukum terhadap Peredaran Rokok Illegal di Kabupaten Kuningan. Logika: Jurnal Penelitian Universitas Kuningan, 15(01), 75-84.
Budiman, H. (2024). Penegakan Hukum terhadap Peredaran Rokok Illegal di Kabupaten Kuningan. Logika: Jurnal Penelitian Universitas Kuningan, 15(01), 75-84.
Fadian, V., Isnaini, I., & Ramadhan, M. C. (2023). Implementation of the Tax Law on the Imposition of Tobacco Products Tax in the Bintan Free Trade Zone. Asian Journal of Social and Humanities, 1(09), 470-483.
Haryono, H., Saputra, A., & Saputra, R. K. (2024). Efektivitas pengawasan Bea Cukai terhadap peredaran rokok ilegal. Jurnal Ilmiah Mahasiswa Merdeka Emba, 3(2), 33-44.
Ibrahim, A. W., Ahmad, I., & Moonti, R. M. (2024). Analisis Tantangan dan Hambatan dalam Penegakan Hukum Angkutan Antar Provinsi. Politika Progresif: Jurnal Hukum, Politik dan Humaniora, 1(4), 60-72.
Irawan, E. I. P. (2024). Dampak Kebijakan Simplifikasi Layering Tarif Cukai Terhadap Fenomena Merokok Pada Usia Remaja Di Indonesia. Journal of Tax Policy, Economics, and Accounting (TAXPEDIA), 2(2), 80-94.
Larissa, D. (2022). Sinergitas DJBC dan Kepolisian dalam Memberantas Penyelundupan Rokok Ilegal: Perspektif Hukum Islam. DIKTUM: Jurnal Syariah Dan Hukum, 20(2), 243-259.
Madani, V. (2022). Upaya Bea Dan Cukai Tipe Madya Pabean C Kota Banda Aceh Dalam Menanggulangi Peredaran Rokok Ilegal Di Kota Banda Aceh (Doctoral dissertation, UIN Ar-Raniry).
Madani, V. (2022). Upaya Bea Dan Cukai Tipe Madya Pabean C Kota Banda Aceh Dalam Menanggulangi Peredaran Rokok Ilegal Di Kota Banda Aceh (Doctoral dissertation, UIN Ar-Raniry).
Maulana, H., Syamsuadi, A., & Hartati, S. (2023). Efektivitas Pengawasan Rokok Ilegal Pada Kantor Wilayah Direktorat Jendral Bea Cukai Provinsi Riau. SUMUR-Jurnal Sosial Humaniora, 1(1), 9-18.
ND, M. F. (2022). Evaluasi Kebijakan Tarif Cukai Rokok Elektrik Guna Mendorong Persaingan Usaha Yang Sehat. Jurnal Penegakan Hukum Indonesia, 3(2), 230-249.
Nisa, S. C. C. (2024). Analisis Yuridis Penegakan Hukum Terhadap Pelaku Tindak Pidana Peredaran Rokok Ilegal (Doctoral dissertation, Universitas Islam Sultan Agung Semarang).
Septiawan, A., Listyarini, D., & Megawati, W. (2024). Peran Satuan Polisi Pamong Praja Dalam Penegakan Hukum Dan Hambatan Nya Pada Peraturan Daerah Nomor 4 Tahun 2009 Tentang Pengendalian, Pengawasan Dan Penertiban Minuman Beralkohol Di Kabupaten Kendal. Humani (Hukum dan Masyarakat Madani), 14(1), 189-201.
SILALAHI, J. F. A. (2024). Kajian Atas Putusan Pengadilan Tinggi Medan Nomor 388/Pid. Sus/2020/Pt Medan Terkait Penerapan Sanksi Hukum Pelaku Tindak Pidana Menjual Rokok Tanpa Pita Cukai (Doctoral dissertation, Magister Hukum, Universitas Islam Sumatera Utara).
Solihat, S. S. (2023). Urgensi kebijakan kenaikan tarif cukai rokok elektrik di Indonesia. Owner: Riset dan Jurnal Akuntansi, 7(3), 2389-2400.
Tan, J., Ardi, A., Nainggolan, G. S., Hutagalung, C. D., Vabiola, G., & Djulianto, W. (2023, July). HM SAMPOERNA TBK. DAPAT MELEWATI PERSAINGAN DAN PERATURAN YANG MENEKAN INDUSTRI ROKOK. In Proceeding National Conference Business, Management, and Accounting (NCBMA) (Vol. 6, pp. 628-637).
Wibowo, A., Wibowo, A. S., Dirgantara, F., Darmawan, D., Khayru, R. K., Wahyudi, E., & Rahman, A. (2024). Legal Policy in Overcoming the Circulation of Cigarettes of No Cigarette Excise Tax Band. International Journal of Service Science, Management, Engineering, and Technology, 5(2), 11-15.
Yasinta, R. A., Mohammad, M., Subroto, G., Wahyono, S., & CAS, I. M. (2023). Analisis Yuridis Akibat Hukum Rokok Ilegal Terhadap Dana Bagi Hasil Cukai Hasil Tembakau Ditinjau Menurut Undang-Undang Nomor 39 Tahun 2007 Tentang Cukai. Jurnal Hukum dan Adminstrasi Publik, 1(2), 57-70..
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Rino Dedi Aringga (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
