A Comparative Study of the Legal History of the Regulation of Excise Tape Attachment in Indonesian and Philippine National Laws

Abstract

One of the state revenues comes from excise tax, especially tobacco products, namely cigarettes. However, a breakthrough or certain steps are needed so that state revenue can be obtained optimally. Of course, supervision and control are needed as well as a strict mechanism for the imposition of cigarette excise to ensure the repayment of excise. As a sign of the payment of excise tax, there is currently a physical excise tax band on cigarette products. In addition to Indonesia, it is necessary to look at other countries that regulate cigarette excise tapes as a sign of excise payment, namely the Philippines. We can see this through the mechanisms or legal procedures owned by the country. Therefore, through this research, a Legal Comparative Study of the Legal History of the Regulation of the Placement of Excise Stamps in Indonesian and Philippine National Law will be examined. Then, as a tool to test this scientific paper, it uses a type of juridical-normative research with a legislative approach. In addition, to enrich this research, it will use a comparative law system as a comparison material in processing research data. The result of this research is the hope that based on the mechanisms owned by several countries, Indonesia can follow this pattern as a tangible form of increasing more state revenue.