Tindak Pidana Terhadap Transaksi Rokok Tanpa Cukai Melalui Marketplace Online

The development of information and communication technology has driven significant changes in the trade sector through the use of marketplaces as a medium for transactions. However, this progress also opens up opportunities for illegal practices, including the circulation of cigarettes without tax stamps. This study aims to analyze the criminal provisions regarding illegal cigarette transactions based on Law Number 39 of 2007 concerning Excise, particularly Articles 54 and 56, as well as to examine the accountability of the perpetrators through a study of the Medan District Court Decision Number 403/Pid.Sus/2023/PN Mdn. The research method uses a normative juridical approach through the analysis of legislation and court decisions, supported by legal literature. The results of the study show that the sale of cigarettes without tax stamps through marketplaces meets the elements of excise crime because actions such as offering, selling, or distributing taxable goods without payment marks are still considered to occur even if conducted online. Articles 54 and 56 are proven sufficient to prosecute the perpetrators with the threat of imprisonment and fines, including evidence obtained through digital tools. Analysis of Decision No. 403/Pid.Sus/2023/PN Mdn found that both defendants were proven to meet the elements of illegality and intent, but there was an imbalance in sentencing because the main perpetrator received a lighter punishment compared to the field perpetrator.