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Tampub, Carl Augustinus Hothinca Soutihon
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Law, Crime, Criminology & Criminal Justice

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A Comparative Study of the Legal History of the Regulation of Excise Tape Attachment in Indonesian and Philippine National Laws Tampub, Carl Augustinus Hothinca Soutihon; Leviza, Jelly
JURNAL HUKUM SEHASEN Vol 10 No 1 (2024): April
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v10i1.5487

Abstract

One of the state revenues comes from excise tax, especially tobacco products, namely cigarettes. However, a breakthrough or certain steps are needed so that state revenue can be obtained optimally. Of course, supervision and control are needed as well as a strict mechanism for the imposition of cigarette excise to ensure the repayment of excise. As a sign of the payment of excise tax, there is currently a physical excise tax band on cigarette products. In addition to Indonesia, it is necessary to look at other countries that regulate cigarette excise tapes as a sign of excise payment, namely the Philippines. We can see this through the mechanisms or legal procedures owned by the country. Therefore, through this research, a Legal Comparative Study of the Legal History of the Regulation of the Placement of Excise Stamps in Indonesian and Philippine National Law will be examined. Then, as a tool to test this scientific paper, it uses a type of juridical-normative research with a legislative approach. In addition, to enrich this research, it will use a comparative law system as a comparison material in processing research data. The result of this research is the hope that based on the mechanisms owned by several countries, Indonesia can follow this pattern as a tangible form of increasing more state revenue.
Cigarette Excise: Between State Revenue And Global Demands Tampub, Carl Augustinus Hothinca Soutihon; Sukarja, Detania; Azwar, T. Keizerina Devi
JURNAL HUKUM SEHASEN Vol 10 No 1 (2024): April
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v10i1.5488

Abstract

One of the state revenues comes from excise tax, especially tobacco products, namely cigarettes. However, a breakthrough or certain steps are needed so that state revenue can be obtained optimally. Globalization has responded to the existence of excise, especially from cigarette products as a country's income. In addition, the law is also required to play a role in providing certainty, expediency and justice in terms of responding to the existence of excise tapes as a sign of payment of excise. Therefore, through this research, it will be described how the role of excise as state revenue and the development of cigarette excise in the global environment. Then, as a tool to test this scientific paper, it uses a type of juridical-normative research with a statutory approach. In addition, to enrich this research, primary data will be used from books, journals and so on and secondary data will be added as a complement to this research. The results of this study, the hope is based on the mechanisms owned by several countries, so that Indonesia can follow the pattern as a tangible form to increase more state revenue.
Co-Authors Jelly Leviza Sukarja, Detania T. Keizerina Devi Azwar