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2007
Undang-undang (UU) NO. 39, LN.2007/NO.105, TLN NO.4755, LL SETNEG : 29 HLM
Undang-undang (UU) TENTANG Perubahan atas Undang-Undang Nomor 11 Tahun 1995 tentang Cukai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 15 Agustus 2007. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Undang-Undang Nomor 11 Tahun 1995 tentang Cukai (Lembaran Negara Republik Indonesia Tahun 1995 Nomor 76; Tambahan Lembaran Negara Republik Indonesia Nomor 3613)","scope_and_parties","policy_content","Undang-Undang Nomor 39 Tahun 2007 ini bertujuan untuk memperkuat peran cukai sebagai sumber penerimaan negara dengan mengubah beberapa ketentuan dalam Undang-Undang Nomor 11 Tahun 1995 tentang Cukai. Perubahan ini dilakukan untuk memberikan kepastian hukum, keadilan, dan menggali potensi penerimaan cukai. Beberapa ketentuan yang diubah meliputi definisi cukai, pabrik, dan tempat penyimpanan, serta pengaturan tarif cukai untuk barang-barang tertentu. Undang-undang ini juga menambahkan ketentuan baru mengenai dokumen cukai dalam bentuk elektronik dan memperkenalkan sanksi administratif dan pidana bagi pelanggaran terkait cukai. Selain itu, undang-undang ini mengatur pembinaan pegawai Direktorat Jenderal Bea dan Cukai serta pemberian insentif berdasarkan kinerja.","transitional_provisions","1. Pada saat undang-undang ini mulai berlaku, peraturan pelaksanaan yang telah ada di bidang cukai tetap berlaku sepanjang tidak bertentangan dan/atau belum diatur dengan peraturan pelaksanaan yang baru berdasarkan undang-undang ini.\n2. Terhadap urusan cukai yang pada saat berlakunya undang-undang ini belum dapat diselesaikan, penyelesaiannya dilakukan berdasarkan ketentuan perundang-undangan di bidang cukai yang meringankan setiap orang.\n3. Peraturan perundang-undangan sebagai pelaksanaan undang-undang ini ditetapkan paling lama 1 (satu) tahun sejak undang-undang ini diundangkan.","sanctions","1. Pelanggaran terhadap peraturan ini dapat dijatuhi sanksi administratif maupun pidana.\n2. Sanksi administratif dapat berupa denda paling sedikit Rp5.000.000,00 dan paling banyak Rp250.000.000,00.\n3. Sanksi pidana dapat berupa pidana penjara paling singkat 1 tahun dan paling lama 10 tahun, serta pidana denda paling sedikit 2 kali nilai cukai dan paling banyak 20 kali nilai cukai yang seharusnya dibayar.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[101],{"_102":103,"_104":105,"_36":106},"text","UU No. 11 Tahun 1995 tentang Cukai","link","https://peraturan.bpk.go.id/Details/46203/uu-no-11-tahun-1995","6a150906-e2fe-4198-b807-ba5a4fde31eb","amended_by",[109],{"_102":110,"_104":111,"_36":112},"UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan","https://peraturan.bpk.go.id/Details/185162/uu-no-7-tahun-2021","e828a4ea-f37e-4b76-bf9d-4135d10e4f13","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 39 OF 2007
CONCERNING
AMENDMENT TO LAW NUMBER 11 OF 1995
CONCERNING EXCISE

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the Unitary State of the Republic of Indonesia is a rule of law state based on Pancasila and the 1945 Constitution of the State of the Republic of Indonesia which aims to realize a safe, orderly, prosperous and just national life;
that excise as a state levy imposed on certain goods that have characteristics or characteristics in accordance with the law is state revenue to realize the welfare of the nation;
that in an effort to further provide legal certainty and justice and explore the potential for excise revenue, it is necessary to amend several provisions in Law Number 11 of 1995 concerning Excise;
that based on the considerations as referred to in letters a,

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