Gugatan Perdata Atas Penetapan Tarif Pejabat Bea Dan Cukai Ditinjau Undang-Undang Kepabeanan Dan Cukai

Abstract

Taxes are mandatory dues collected based on laws and regulations. The tax levy has two functions, namely the function of BudgetAir, namely as the entry of funds into the state treasury and the regular end function or regulating function. The Directorate General of Customs and Excise is given the mandate to carry out both tax functions. In carrying out this function, it certainly has legal consequences that can cause conflicts between service users and customs officials, as in the issuance of tariffs on imports of goods and excise tariffs on tobacco products that are considered not in accordance with the provisions and detrimental to service users. The dispute led to lawsuits filed by service users not only to the Tax Court but also to the District Court. The author analyses juridically about civil lawsuits in the form of lawsuits of unlawful acts committed by customs and excise officials in issuing letters of determination and resolution of the dispute. The method used in this study is a normative juridical method, which is descriptive anilities qualitatively analysed. The dropping of Customs and Excise officials who are not in accordance with the provisions and harms service users raises a civil lawsuit filed in the District Court. However, according to the provisions of customs and excise, the resolution of disputes stipulating Customs and Excise officials can only be resolved through a mechanism of objections, appeals and lawsuits to the tax court.