Tinjauan Hukum Penanggulangan Tindak Pidana Kepabeanan Di Wilayah Hukum Bea Dan Cukai Sulawesi-Selatan Selama Masa Pandemi Covid-19

  • Juanda Maulud Akbar UNIVERSITAS HASANUDDIN
  • Muhammad Syukri Akub Universitas Hasanuddin
  • Hijrah Adhyanti m Universitas Hasanuddin
Keywords: Legal Action, Customs, Covid-19, Tindakan Hukum, Kepabeanan

Abstract

This study examines the legal review of the handling of
customs crime in the Customs and Excise jurisdiction of SouthSulawesi during the Covid-19 pandemic, analyzing efforts to
overcome customs smuggling crimes that affect efforts to overcome
customs smuggling during the Covid-19 Pandemic in the Sulawesi
region. -South This research uses empirical research type,collect
data relating to the prevention of criminal acts in the customs area
of South-Sulawesi.as regulated in the provisions of Article 102 letter
b of Law Number 17 of 2006 regarding law enforcement for criminal
acts of smuggling with the modus operandi of document forgery
because many business actors are not registered so that efforts to
find the owner of the goods are very difficult to identify.

References

Buku

Fahira Aidina Salsabilla, (2020), Laporan Praktik Kerja Lapangan Pada Subdirektorat Fasilitas Pembebasan Direktorat Fasilitas Kepabeanan. Direktorat Jenderal Bea Dan Cukai Pusat. jakarta

Kementrian Perdagangan Republik Indonesia, (2020), Analisis Dampak Covid-19 Terhadap Perdagangan Luar Negeri Indonesia. Jakarta

Yudi Wibowo Sukinto, (2015), Tindak Pidana Penyelundupan di Indonesia: Kebijakan Formulasi Sanksi Pidana, Sinar Grafika, Jakarta.

Jurnal

Ahmad Yani, & Abdul Azis, (2020), Pelaksanaan Eksekusi Barang Bukti Dalam Tindak Pidana Cukai: Tantangan Dan Perkembangan, Hang Tuah Law Journal.

Website

BBC Indonesia, Covid-19: Virus corona diduga sudah menyebar sebelum pertama kali dilaporkan di China pada Desember 2019. https://www.bbc.com/ind onesia /du nia-55197612. Di akses pada tanggal 10 agustus 2020

Kementrian keuangan Republik Indonesia, (2020), Strategi Pembiayaan Pemerintah Atasi Defisit Pandemi COVID-19. https://www.kemenkeu. Go .id /pu bli kas i/ artikel-dan-opini/strategi-pembiayaan-pemerintah-atasi-defisit-pandemi-covid-19/. Di akses pada tanggal 15 agustus 2020

Kementrian Keuangan Republik Indonesia, (2020), Strategi Kebijakan Pemulihan Ekonomi Nasional (PEN), https://www.djkn. kemenkeu.go.id/a rtikel/baca/1 3287/Str a tegi-Kebijakan-Pemulihan-Ekonomi-Nasional.html. Di akses pada tanggal 25 agustus 2020

Kementerian Keuangan direktorat Jenderal Bea Dan Cukai, (2021), Mengurai Sejarah Lembaga Bea Cukai . Di akses pada tanggal 24 januari 2022

Pajakku, (2022), Mengenal Instansi Direktorat Jenderal Bea Cukai (Djbc), https://www.pajakku.com/read/60d03ef458d6727b1651ab78/Mengenal-Instansi-Direktorat-Jenderal-Bea-Cukai-(DJBC). Di akses pada tanggal 10 januari 2022

Published
2022-07-24
How to Cite
Akbar, J., Akub, M., & m, H. (2022). Tinjauan Hukum Penanggulangan Tindak Pidana Kepabeanan Di Wilayah Hukum Bea Dan Cukai Sulawesi-Selatan Selama Masa Pandemi Covid-19. PETITUM, 10(1), 63-69. https://doi.org/10.36090/jh.v10i1.1228
Section
Articles

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.