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ANALISIS YURIDIS SOSIOLOGIS PENGENAAN CUKAI TERHADAP ROKOK ELEKTRONIK (VAPOR) MENURUT UNDANG-UNDANG NOMOR 39 TAHUN 2007 TENTANG PERUBAHAN UNDANG-UNDANG NOMOR 11 TAHUN 1995 TENTANG CUKAI (Studi Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Malang)

Saputra, Windra (2018) ANALISIS YURIDIS SOSIOLOGIS PENGENAAN CUKAI TERHADAP ROKOK ELEKTRONIK (VAPOR) MENURUT UNDANG-UNDANG NOMOR 39 TAHUN 2007 TENTANG PERUBAHAN UNDANG-UNDANG NOMOR 11 TAHUN 1995 TENTANG CUKAI (Studi Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Malang). Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The existence of electronic cigarette (vapor) in Indonesia began to circulate in Indonesia in 2005 until now, related to the legal status of electronic cigarettes (vapor) is indeed a controversy in various parts of the world and especially in Indonesia, it is due to new technology tend to be, Electronic cigarette (Elecronic nicotine delivery or e-cigarette) is an innovation from conventional cigarette form to modern cigarette. This study takes the formulation of the problem of how the implementation of Electronic Vapor Tax Implementation (vapor) in Article (2) Paragraph (1) Subparagraph (d) and Article (4) Paragraph (1) Sub-Paragraph (c), Law Number 39 Year 2007 About Changes Law Number 11 Year 1995 About Excise at the Directorate General of Customs and Excise Malang, What are the constraints in the imposition of Electronic Cigarette Tax (vapor) in the Directorate General of Customs and Excise Malang and How efforts to limit the constraints in the imposition of Electronic Cigarette Tax (vapor )) pursuant to Law Number 39 Year 2007 on the Amendment of Law Number 11 Year 1995 on Excise at the Directorate General of Customs and Excise of Malang. This study uses the Sociological Juridical approach. Based on the result of the research, from the Office of Supervision and Service of Customs and Excise Type Madya Malang can not impose excise duty on electronic cigarette (vapor) because not yet berakunnya about tertif excise duty on electronic cigarette (vapor) and about efforts made electronic cigarette limited to checker of goods related to electronic cigarette . In conclusion that the imposition of excise duty on electronic cigarette (vapor) has not been realized.

Item Type: Thesis (Bachelors Degree (S1))
Additional Information: 201310110311352
Uncontrolled Keywords: vapor, excise, e-cigarette
Subjects: K Law > K Law (General)
K Law > KZ Law of Nations
Divisions: Faculty of Law > Department of Law
Depositing User: Sulistyaningsih Sulistyaningsih
Date Deposited: 03 Nov 2018 06:55
Last Modified: 03 Nov 2018 06:55
URI : http://eprints.umm.ac.id/id/eprint/39217

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