KAJIAN YURIDIS PENERAPAN ASAS ULTIMUM REMEDIUM DALAM TINDAK PIDANA CUKAI

(Studi Keputusan Kepala Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean C Sibolga Nomor Kep-126/Kbc.0204/2023)

Abstrak

Pentingnya penerapan asas ultimum remedium dalam penyelesaian perkara bidang cukai dapat berjalan cepat, pelanggar dikenakan denda sebesar 3 kali nilai cukai yang harus dibayar dan barang yang diduga menjadi milik negara. Penyelidikan/penelitian pelanggaran cukai menjadi kewenangan pejabat bea cukai. Meskipun sanksi pidana tetap diimplementasikan sebagai upaya terakhir dalam penanganan pelanggaran cukai. Keputusan Kepala Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C Sibolga Nomor KEP-126/KBC.0204/2023 tentang Penyelesaian Perkara Berupa Tidak Dilakukan Penyidikan bagian menimbang huruf b “bahwa pelanggar sebagaimana dimaksud pada huruf a telah membayar sanksi administratif berupa denda sebesar 3 kali nilai cukai yang seharusnya dibayar sejumlah Rp. 158.048.000 berdasarkan Pasal 40B ayat (3) UU. No. 11 Tahun 1995 tentang Cukai sebagaimana telah beberapa kali diubah terakhir dengan UU. No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan”. Metode penelitian menggunakan jenis penelitian hukum normatif. Sifat penelitian preskriptif. Data penelitian menggunakan data primer berupa bahan hukum primer, sekunder dan tersier. Teknik pengumpulan data melalui studi kepustakaan. Analisis data kualitatif. Hasil penelitian menunjukkan bahwa: 1) Pengaturan mengenai tindak pidana cukai sudah memberikan kepastian hukum sejak berlakunya Pasal 40B UU. No. 11 Tahun 1995 tentang Cukai yang telah diubah terakhir dengan UU. No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan berlakunya Permenkeu No. 237/PMK.04/2022 tentang Penelitian Dugaan Pelanggaran Di Bidang Cukai, namun turunan dari UU Cukai ini belum mengatur secara jelas dan tegas dalam hal menentukan saat kapan permohonan penyelesaian perkara berupa tidak dilakukan Penyidikan dapat diterima atau ditolak meski pelaku pelanggaran sudah mengajukan surat permohonan dan telah membayar sanksi administratif berupa denda. 2) Eksistensi asas ultimum remedium dalam norma hukum terhadap tindak pidana cukai dapat dilihat dari ditawarkannya sanksi administratif berupa denda terlebih dahulu selanjutnya diberikan sanksi pidana, sebagaimana dalam Pasal 40B ayat (3) UU. No. 11 Tahun 1995 tentang Cukai yang telah diubah terakhir dengan UU. No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. 3) Penerapan asas ultimum remedium dalam tindak pidana cukai (Studi Keputusan Kepala Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C Sibolga Nomor KEP-126/KBC.0204/2023) sesuai dengan asas ultimum remedium, di mana dalam penelitian ini pejabat administratiflah yang pertama-tama harus bertanggung jawab.

The importance of applying the ultimum remedium principle in the settlement of cases in the field of excise can run quickly, the violator is subject to a fine of 3 times the value of the excise to be paid and the suspected goods become state property. Investigation/research of excise violations is the authority of customs officials. Although criminal sanctions are still implemented as a last resort in handling excise offences. Decree of the Head of the Customs and Excise Supervision and Service Office of the Customs Madya Type C Sibolga Number KEP-126/KBC.0204/2023 concerning Case Settlement in the Form of No Investigation, weighing letter b ‘that the violator as referred to in letter a has paid administrative sanctions in the form of a fine of 3 times the value of the excise that should be paid in the amount of Rp. 158,048,000 based on Article 40B paragraph (3) of Law. No. 11 of 1995 concerning Excise as amended several times lastly by Law. No. 7 of 2021 concerning Harmonisation of Tax Regulations’. The research method uses normative legal research. The nature of the research is prescriptive. The research data uses primary data in the form of primary, secondary and tertiary legal materials. Data collection techniques through literature study. Qualitative data analysis. The results showed that: 1) The regulation on excise crime has provided legal certainty since the enactment of Article 40B of Law. No. 11 of 1995 concerning Excise which has been last amended by Law. No. 7 of 2021 concerning Harmonisation of Tax Regulations and the enactment of Minister of Finance Regulation No. 237 / PMK.04 / 2022 concerning Research on Alleged Violations in the Excise Sector, but this derivative of the Excise Law has not regulated clearly and firmly in terms of determining when a request for case settlement in the form of not conducting an investigation can be accepted or rejected even though the violator has submitted a request letter and has paid administrative sanctions in the form of fines. 2) The existence of the ultimum remedium principle in legal norms against excise crime can be seen from the offer of administrative sanctions in the form of fines first and then criminal sanctions, as in Article 40B paragraph (3) of Law. No. 11 of 1995 concerning Excise which has been last amended by Law. No. 7 of 2021 concerning Harmonisation of Taxation Regulations. 3) The application of the ultimum remedium principle in excise crimes (Study of the Decree of the Head of the Customs and Excise Supervision and Service Office of Type C Sibolga Number KEP-126/KBC.0204/2023) is in accordance with the ultimum remedium principle, where in this study administrative officials are the first to be held responsible.