PENGATURAN OBJEK BARANG KENA CUKAI DALAM PERSPEKTIF NEGARA KESEJAHTERAAN

  • Bulkiah Bulkiah Fakultas Hukum Universitas Syiah Kuala Darussalam Banda Aceh
  • Mahdi Syahbandir Fakultas Hukum Universitas Syiah Kuala Darussalam Banda Aceh
  • Teuku Ahmad Yani Fakultas Hukum Universitas Syiah Kuala Darussalam Banda Aceh

Abstract

 
Legal policy governing goods subject to excise in the perspective of welfare state is a regulation enacted by the state in order to control the circulation and the use of certain goods affected the community health and the environment which in the end is leading to welfare. The regulation has caused problems since there were different and conflicting cross-sectoral interests. The findings of the research showed that the regulation on the goods subject to excise in the perspective of welfare state is applied through extensification of the excisable goods and the application and renewal of the excise tariff. General regulation applies by arranging provisions on controlling and handling impact of the goods subject to excise. The regulation gives power to the regional government to manage the profit sharing for the health service and welfare improvement for the community.
 
Keywords : Legal policy, Excisable goods, Welfare State.

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Published
Apr 6, 2022
How to Cite
BULKIAH, Bulkiah; SYAHBANDIR, Mahdi; YANI, Teuku Ahmad. PENGATURAN OBJEK BARANG KENA CUKAI DALAM PERSPEKTIF NEGARA KESEJAHTERAAN. JURNAL LITIGASI (e-Journal), [S.l.], v. 23, n. 1, p. 1-20, apr. 2022. ISSN 2442-2274. Available at: <https://journal.unpas.ac.id/index.php/litigasi/article/view/4233>. Date accessed: 02 july 2022. doi: http://dx.doi.org/10.23969/litigasi.v23i1.4233.
Section
Articles