ANALISA PERTANGGUNG JAWWABAN SECARA PIDANA PELAKU JASA TITIP BARANG IMPOR TERHADAP UNDANG-UNDANG NOMOR 17 TAHUN 2006 TENTANG PERUBAHAN UNDANG-UNDANG NOMOR 10 TAHUN 1995 TENTANG KEPABEAN

Gafuriansyah, Muhammad (2022) ANALISA PERTANGGUNG JAWWABAN SECARA PIDANA PELAKU JASA TITIP BARANG IMPOR TERHADAP UNDANG-UNDANG NOMOR 17 TAHUN 2006 TENTANG PERUBAHAN UNDANG-UNDANG NOMOR 10 TAHUN 1995 TENTANG KEPABEAN. Diploma thesis, Universitas Islam Kalimantan MAB.

[img] Text
artikel ss.pdf

Download (206kB)

Abstract

Muhammad Gafuriansyah. NPM.17.81.0206. Analisa Pertanggung Jawaban Secara Pidana Pelaku Jasa Titip Barang Impor Terhadap UU Nomor 17 Tahun 2006 Tentang Perubahan UU Nomor 10 Tahun 1995 Tentang Kepabean. Skripsi. Fakultas Hukum Universitas Islam Kalimantan. Pembimbing I Salamiah, S.H., M.H, Pembimbing II Sri Herlina, S.H., M.H. Tujuan dari penelitian skripsi ini Untuk mengetahui apakah kegiatan jasa titip beli barang impor dapat dikategorikan melakukan tindak pidana.Penelitianskripsi ini mengunakan metode penelitian normatif, bahan hukum yang digunakan dalam penulisan ini adalah bahanihukum primer,ibahan hukum sekunder, danibahan hukum tersier. Penelitian ini bersifat perspektif. Menurut hasil dari penelitian skripsi ini menunjukkan bahwa: Pertama, peraturannyangnmengenainTindaknpidananpenyelundupanndiaturndalam undang-undang No. 17 Tahun 2006 pasal 102 tentang kepabeananndannperaturannyang mengaturnmengenainbarangnbawaan Penumpang diatur dalam Peraturan Menteri Keuangan Nomor 203/PMK.04/2017 tentang Ketentuan Ekspor Dan Impor Barang Yang Dibawa Oleh Penumpang Dan Awak Sarana Pengangkut. Dimana diberikan pembebasan barang bawaan senilai USD500 pernpenumpangndaniawak sarana pengangkut. Polemik terjadi manakalaomengenaiobarangobawaan penumpangopelakuojasaotitipibelioyangomelebihiobatasoyangosudah ditentukan. SedangkanodalamoPeraturan Menteri Kuangan Nomor. 203/PMK.04/2017 yang mendapat pembebasanohanyalahobarangobawaanopribadi, tidakiberlakuoterhadap barangountukokegiatanokomersil, ikarenaibarangikegiatanikomersil harusimelalui proseduribarang imporiyangidikenakanipajakiimporisebesar 10%idan pajak dalam rangka impor. Untukimenghindariipajakidalamirangkaoimporipelakuijasaititip melakukaniupaya-upayaiatauicara-caraiyangimelawan hukumoagaroterhindar dari pajak,odanocara-caraotersebutodapatodikategorikanomelakukanotindakan pidana penyelundupan berdasarkan Undang-undang No. 17 Tahun 2006 tentang kepabean. Kedua, Pertanggung jawaban pidana terhadap pelaku jasa titip karena sesuaiidengan Undang-undang No.17 tahun 2006 pasal 102 huruf e. iDalam hal kasus ini dapat muncul subjek-subjek hukum lain yang dapat dimintai pertanggungjawabanipidanainamun. Seperti orang yang membeli barangimelalui jasaititipiini/ Penggunaijasaititip/ Akanitetapi pembeliibisa disebutiturut serta Uitlokeriberdasar Pasal 55 KUHP apabilaipembeliimengetahuiibahwaipelakuijasa titipibeliimenggunakan cara-cara yangimelawan hukum agariterhindaridariibiaya pajakibeaimasuk barang Impor. Untukimodus Spllitingiatau memisahkan barang bawaan kepadaibeberapa orangidapat dimintai pertanggungjawabanipidana dan dituntutipidanaikarenaimelakukanipenyertaanisesuai pasal 55 KUHP Medepleger dikarenakan mereka turut serta telah bersamaisama melakukanitindak pidana penyelundupanidalamirangkaiimporibarang. i Muhammad Gafuriansyah. NPM. 17.81.0206. Analysis of Criminal Responsibilities of Service Actors Consigning Imported Goods to Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs. Thesis.Faculty of Law, Islamic University of Kalimantan. Supervisor I Salamiah, SH., MH, Supervisor II Sri Herlina, SH., MH The purpose of this thesis research is to find out whether the activities of buying imported goods can be categorized as criminal acts. This research uses normative research methods, the legal materials used in this paper are primary legal materials, secondary legal materials, anditertiaryilegal materials. This research is prescriptive. According to the results of this thesis research, it shows that: First, the regulations regarding the crime of smuggling are regulated in Law no. 17 of 2006 article 102 concerning customs and regulations governing Passenger's luggage is regulated in Minister of Finance Regulation Number 203/PMK.04/2017 concerning Provisions on Export and Import of GoodsiCarried byiPassengersiand Crew of Transportation Means. Where is given the release of luggage worth USD500 per passenger and crew of the means of transportation. Polemics occur when the luggage of passengers carrying out the buying service exceeds a predetermined limit. While in the Regulation of the Minister of Finance No. 203/PMK.04/2017 only personal belongings are exempted, it does not apply to goods for commercial activities, because goods for commercial activities must go through the procedure for imported goods which are subject to an import tax of 10% and taxes on imports. In order to avoid taxes in the context of importing, the perpetrators of entrusting services make efforts or methods that are against the law to avoid taxes, and these methods can be categorized as committing a criminal act of smuggling based on Law no. 17 of 2006 concerning customs. Second, criminal responsibility for the perpetrators of entrusted services because it is in accordance with Law No. 17 of 2006 article 102 letter e. In this case, other legal subjects may be held criminally responsible, however. Such as people who buy goods through this deposit service / User of deposit service / However, the buyer can be called participating in Uitloker based on Article 55 of the Criminal Code if the buyer finds out that the buyer of the delivery service uses methods that are against the law in order to avoid the cost of import duty tax on imported goods. . For the Splliting mode or breaking up luggage to several people, they can be held criminally responsible and criminally prosecuted for participating in accordance with Article 55 of the Medepleger Criminal Code because they participated together in committing the crime of smuggling in the context of importing goods.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: penyeludupan, jasa titip, pertanggung jawaban smuggling, deposit services, accountability
Subjects: K Law > K Law (General)
Depositing User: Muhammad Gafuriansyah
Date Deposited: 15 Mar 2022 02:20
Last Modified: 15 Mar 2022 02:20
URI: http://eprints.uniska-bjm.ac.id/id/eprint/10072

Actions (login required)

View Item View Item