Pengusutan Kasus Rokok Ilegal Harus Pakai UU Cukai

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PENGUSUTAN atas kasus rokok ilegal harus menggunakan Undang-undang Nomor 39 Tahun 2007 tentang Cukai, karena rokok-rokok ilegal yang tidak direkati pita cukai menimbulkan merugikan negara.

Hal itu ditegaskan Dosen Hukum Pidana Fakutas Hukum Universitas Sebelas Maret (UNS) Surakarta, Dian Esti Pratiwi, pada Kamis (11/6),  dalam menanggapi pengenaan Undang-undang Nomor 36 Tahun 2009 tentang Kesehatan oleh penyidik Kepolisian Resor Kota (Polresta) Barelang, Batam dalam menjerat tersangka dan barang bukti dalam kasus rokok ilegal merek Luffman sebanyak 1.300 karton yang disita tim patroli kapal Sea Rider KP Yudistira-8003 Baharkam Mabes Polri pada Selasa (7/4) lalu di wilayah perairan Batam, Provinsi Kepulauan Riau.

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“Di sini berlaku asas lex specialis derogate legi generalie. Aturan mengenai penyelundupan rokok ilegal tanpa pita cukai tersebut telah diatur secara rigid dan khusus dalam Pasal 54 dan Pasal 56 Undang-undang Nomor 39 Tahun 2007, sehingga mengesampingkan aturan lainnya yang bersifat umum,” kata Esti.

Dosen Hukum Pidana UNS itu melanjutkan, dalam pengusutan kasus rokok ilegal, yang berwenang menentukan kerugian negara secara riil hanyalah penyidik pegawai negeri sipil (PPNS).

Sebagai informasi, saat ini, berkas perkara rokok ilegal merek Luffman sebanyak 1.300 karton tersebut telah dilimpahkan Kejaksaan Negeri Batam ke pengadilan dengan tersangka berinisial Ja. Pada kasus itu, penyidik Polresta Barelang menjerat tersangka dengan Pasal 199 jo Pasal 114 Undang-undang Nomor 36 Tahun 2009 tentang Kesehatan.

Sebelumnya, Koordinator Aktivis dari Komunitas Pemuda Merah Putih (KPMP) Bergerak, Asli Yusu Halawa, telah meminta agar Polresta Barelang melimpahkan barang bukti 1.300 karton rokok ilegal merek Luffman ke penyidik Bea dan Cukai (baca: Polresta Barelang Diminta Segera Limpahkan Barang Bukti Rokok Ilegal Merek Luffman ke Penyidik Bea Cukai).

Baca Juga:  Polresta Barelang Diminta Segera Limpahkan Barang Bukti Rokok Ilegal Merk Luffman ke Penyidik Bea Cukai

Sementara itu, terkait pengenaan Undang-undang Nomor 36 Tahun 2009 tentang Kesehatan pada pengusutan kasus rokok ilegal tersebut, Esti secara tegas mengatakan penyidik tidak bisa memakai undang-undang itu untuk menjerat tersangka.

Sebab, jelas Esti, dalam Undang-undang Nomor 36 Tahun 2009 tentang Kesehatan yang didakwakan kepada tersangka adalah Pasal 199 jo Pasal 114 yang berfokus pada peringatan kesehatan yang wajib dicantumkan pada rokok ilegal tersebut saja, yaitu yang berkaitan dengan kesehatan seseorang yang mengkonsumsi rokok itu.

“Kurang tepat jika Undang-undang  Nomor 36 Tahun 2009 tentang Kesehatan digunakan untuk mendakwa seorang tersangka penyelundupan rokok ilegal,” urainya.


Kurang koordinasi

Pengenaan Pasal 199 jo Pasal 114 Undang-undang  Nomor 36 Tahun 2009 tentang Kesehatan untuk menjerat tersangka pada kasus rokok ilegal merek Luffman sebanyak 1.300 karton, merupakan bentuk kurangnya koordinasi yang dilakukan Polresta Barelang.

Menurut Esti, segala bentuk pelanggaran kepabeanan menurut amanat Pasal 112 ayat (1) Undang-undang Nomor 10 Tahun 1995 yang telah diubah dengan Undang-undang Nomor 17 Tahun 2007 tentang Kepabeanan, menjelaskan bahwa penyidikan atas tindak pidana penyelundupan dilakukan oleh PPNS Bea dan Cukai secara khusus (lex specialis).

Adapun penyidik Polri hanya sebagai koordinator dan pengawas. “Harus ada koordinasi di antara kedua pihak karena PPNS sendiri keberadaannya diatur dalam Pasal 7 ayat (2) KUHAP dan dalam pelaksanaan tugasnya berada di bawah koordinasi dan pengawasan penyidik Polri,” jelas Esti.

Lebih lanjut dia mengatakan, koordinasi antara PPNS Bea dan Cukai dengan penyidik Polri yang terjadi di lapangan hanya terselenggara secara umum dikarenakan oleh peraturan perundang-undangan yang mengatur bahwa tindak pidana yang terjadi di lingkungan kepabeanan adalah wewenang PPNS Bea dan Cukai untuk melakukan penyidikan. (Krs)

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