Research Article
Application of the Passive National Principle to Excise Crimes that Occur in the Outside Port Limits Area on the Border of Indonesia and Singapore
@INPROCEEDINGS{10.4108/eai.18-9-2022.2326068, author={Erdianto Effendi and Ledy Diana}, title={Application of the Passive National Principle to Excise Crimes that Occur in the Outside Port Limits Area on the Border of Indonesia and Singapore}, proceedings={Proceedings of the 1st International Conference on Social-Humanities in Maritime and Border Area, SHIMBA 2022, 18-20 September 2022, Tanjung Pinang, Kep. Riau Province, Indonesia}, publisher={EAI}, proceedings_a={SHIMBA}, year={2022}, month={12}, keywords={excise outside port limits passive national principle}, doi={10.4108/eai.18-9-2022.2326068} }- Erdianto Effendi
Ledy Diana
Year: 2022
Application of the Passive National Principle to Excise Crimes that Occur in the Outside Port Limits Area on the Border of Indonesia and Singapore
SHIMBA
EAI
DOI: 10.4108/eai.18-9-2022.2326068
Abstract
Excise duty is an essential source of income for a country, including Indonesia. Therefore, through law enforcement officials, the State strives so that state revenue from excise taxes can enter with certainty. Unfortunately, many goods that should be excisable enter the territory of Indonesia without being prevented. One of the obstacles to law enforcement is related to the enactment of UNCLOS, which determines the existence of an area outside port limits that are used to enter goods without excise duty. By normative juridical methods, this paper concluded that the implementation of UNCLOS can be ignored by applying the principle of protection or passive national because the entry of goods without Excise is detrimental to Indonesia's national and economic interests.