International Journal of Law


International Journal of Law
International Journal of Law
Vol. 7, Issue 2 (2021)

The formulation of substitute of fine punishment in the sector of excise based on the perspective of Indonesian penal policy


Winarni Indah Prasetyo

Law Number 11 of 1995 concerning Excise as amended by Law Number 39 of 2007 stipulates cumulative and combined (cumulative-alternative) fine punishment with imprisonment as a Penal Policy. In particular, this law prescribes that the substitute of fine shall be collected from the wealth and/or legitimate source of income of the defendant and imposes substitute of imprisonment as the last alternative (ultimum remedium). In the practice on several cases, the panel of the judge directly stipulates imprisonment as a substitute of fine without considering the mechanism of confiscating the wealth and/or income of the defendant as an effort to pay the fine. The type of this research is doctrinal law research which provides systematic elaboration of the rules governing a particular legal category, analyzes the relationship between the difficult parts of rules to obtain relevant conclusions as means to prepare formulation of upcoming improved rules. This research aims to formulate applicable penal policies based on the Penal Policy in the excise sector in Indonesia.
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