Abstract:Excise duty is an essential source of income for a country, including Indonesia. Therefore, through law enforcement officials, the State strives so that state revenue from excise taxes can enter with certainty. Unfortunately, many goods that should be excisable enter the territory of Indonesia without being prevented. One of the obstacles to law enforcement is related to the enactment of UNCLOS, which determines the existence of an area outside port limits that are used to enter goods without excise duty. By n… Show more
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