PENEGAKAN HUKUM PASAL 55 UNDANG–UNDANG NO. 39 TAHUN 2007 TENTANG CUKAI TERKAIT MARAKNYA PEREDARAN PITA CUKAI PALSU DAN BEKAS PADA BUNGKUS ROKOK DI JAWA TIMUR

Abstract

The circulation of reused and counterfeit excise stamps on excisable tobacco products remains a significant legal issue in East Java. This practice not only causes losses to state revenue but also reflects the lack of effectiveness in excise law enforcement. This study aims to analyze the enforcement of law against the circulation of reused and counterfeit excise stamps and to examine ideal law enforcement efforts to address this issue. This research employs an empirical legal research method with a sociological approach, examining applicable legal provisions and their implementation in practice. Data were obtained through literature studies and field data related to law enforcement activities conducted by law enforcement agencies in East Java. The analysis is based on Soerjono Soekanto’s theory of legal effectiveness, which emphasizes five factors influencing law enforcement: legal substance, law enforcement officials, facilities and infrastructure, society, and legal culture. The results indicate that, normatively, regulations concerning the prohibition of reused and counterfeit excise stamps have been clearly stipulated in excise laws and regulations. However, in practice, law enforcement has not been fully effective. This condition is influenced by several factors, including limited facilities and infrastructure, the quality and integrity of law enforcement officers, low public legal awareness, and a permissive legal culture toward illegal cigarette circulation. Therefore, ideal law enforcement efforts should be carried out in an integrated manner through preventive, repressive, and structural measures to enhance the effectiveness of excise law enforcement and sustainably reduce the circulation of reused and counterfeit excise stamps.