EFEKTIVITAS PASAL 54 UU CUKAI 39 TAHUN 2007 TERHADAP PEREDARAN ROKOK ILEGAL DI KABUPATEN SIDOARJO

Abstract

The circulation of illegal cigarettes in Indonesia has significant economic, social, health, and legal impacts, including state revenue losses and risks to public safety. These practices generally involve smuggling, falsification of excise stamps, and illegal production. Law Number 39 of 2007 on Excise, particularly Article 54, provides a legal basis and criminal sanctions, yet its implementation continues to face challenges. Data from the Sidoarjo Customs and Excise Office show a decrease in cases from 217 in 2023 to 196 in 2024, while the quantity of seized cigarettes increased from 33.05 million to 54.57 million sticks, reflecting the extensive scale of illegal distribution networks. This condition highlights the urgency of evaluating the effectiveness of excise law enforcement.This study aims to analyze the effectiveness of the implementation of Article 54, the obstacles faced by law enforcement officers, and enforcement strategies in Sidoarjo Regency. The research employs a socio legal approach through interviews with officials of the Directorate General of Customs and Excise. The findings indicate that although Article 54 provides a clear legal framework, its enforcement has not been fully effective due to inconsistent application. As a result, the objectives of legal order, compliance, and protection of state revenue have not been optimally achieved, making it necessary to strengthen supervision and enforcement measures.