Penulis: Hadi S Purwanto | Editor: Hadi S Purwanto
BERBAGAI upaya terus dilakukan pemerintah untuk menyadarkan masyarakat akan risiko mengedarkan barang ilegal, seperti rokok atau produk lainnya.
Dalam berbagai sosialisasi yang dilakukan Pemerinyah Kabupaten Jombang melalui Dinas Kominfo yang bekerjasama dengan Bea Cukai Kediri, antara lain menyampaikan akibat hukum karena memperdagangkan barang ilegal.
Sosialisasi yang dibuka oleh Kabid Kehumasan Dinas Kominfo Kabupaten Jombang, Aris mewakili Kepala Dinas Kominfo Kabupaten Jombang Budi Winarno, dengan narasumber dari Kantor Bea cukai Kediri, Ahmad Faesol di Desa Mojowarno, Kecamatan Mojowarno, Jombang menjelaskan terkait ketentuan di bidang Cukai, Rabu (16/2/2022).
Ahmad Faesol menjelaskan, berdasarkan undang-undang ada empat fungsi utama Bea Cukai yakni memberikan fasilitas perdangangan dengan tujuan menekan biaya tinggi, memberikan dukungan kepada industri dalam negeri, mengoptimalkan penerimaan negara dan memberikan perliy kepada masyarakat dari barang barang yang dilarang atau dibatasi yang dapat mengakibatkan gangguan kesehatan, keamanan dan moralitas.
“Saya perlu jelaskan disini bahwa pengertian cukai adalah pungutan negara yang dikenakan terhadap barang- barang tertentu yang mempunyai sifat atau karakteristik yang ditetapkan dalam undang-undang, yaitu konsumsinya perlu dikendalikan, peredarannya perlu diawasi, pemakaiannya dapat menimbulkan dampak negatif bagi masyarakat atau lingkungan hidup, dan pemakaiannya perlu dibebankan pungutan negara demi keadilan dan keseimbangan,” jelas Faesol.
Menurut Faesol, ada tiga barang kena cukai yaitu hasil tembakau, minuman mengandung etil alkohol (MMEA) dan Etil alkohol (EA) atau Etanol. Barang barang tersebut bisa diedarkan kalau sudah melunasi cukainya ke negara.
Pertama adalah etanol, dilakukan pelunasan dengan cara pembayaran cukai pada saat barang kena cukai dikeluarkan dari pabrik.
Kedua, minuman mengandung etil alkohol (MMEA), golongan A kadar alkoholnya s/d 5%, seperti Anker Bir dan Bir Bintang pembayaran cukainya saat barang dikeluarkan dari pabrik.
Sedangkan golongan B kadar alkoholnya diatas 5% dan golongan C kadar alkoholnya diatas 25%, dengan pelekatan pita cukai seperti Anggur kolesom, dan minuman black label.
Ketiga, hasil tembakau, dilakukan pelunasannya dengan cara pelekatan pita cukai pada saat barang kena cukai dikemas untuk penjualan eceran seperti produksi rokok Jarum, Gudang Garam, Sampoerna, dan produk rokok lainnya yang beredar di pasaran.
Selain itu jenis hasil tembakau yang kena cukai ada berbagai macam: 1. Tembakau iris, 2. Tembakau Cerutu, 3. Sigaret kretek tangan (SKT dan SKTF), 4. Sigaret kretek mesin (SKM), 5. Sigaret putih tangan ((SPT, SPTF), 6. Sigaret putih mesin (SPM), 7 Kelembak Menyan, 8. Rokok daun (klobot), 9. Rokok elektrik padat, 10. Rokok elektrik cair (sistem terbuka dan tertutup), 11. Hasil pengolahan tembakau lainnya (HPTL).
“Fungsi pita cukai yang dilekatkan pada barang kena cukai adalah sebagai bukti pelunasan dan sebagai alat pengawasan, karena cukai itu ada fitur pengaman pita cukai. Dan desain pita cukai tiap tahun itu pasti ganti,” kata Ahmad Faesol.
Lebih jauh Faesol menjelaskan, terkait masih maraknya peredaran rokok ilegal atau rokok polos, ia berpesan kepada masyarakat, terutama yang punya toko agar tidak menjual rokok ilegal.
“Bapak ibu semua harus mengerti bahwa saat ini masih banyak beredar rokok polos atau rokok ilegal. Rokok ilegal ini diproduksi dan diedarkan tidak sesuai dengan ketentuan perundang-undangan yang berlaku, tidak sesuai yang dimaksud adalah bisa berupa tidak memiliki ijin NPPBKC maupun tata cara peredarannya (tidak dilekati pita cukai). Dengan beredarnya rokok ilegal ini sangat merugikan keuangan negara,“ jelasnya.
Dalam sesi dialog, Budi Raharjo, seorang peserta sempat menanyakan, kalau rokok itu menguntungkan keuangan negara mengapa konsumen kok ditakut-takuti ‘Rokok membunuhmu’, Merokok sebabkan kanker paru, ‘Merokok menyebabkan Impotensi dan serangan jantung’ dan lain lain.
Faesol menjelaskan, tujuan utama cukai itu membatasi peredaran barang yang kalau barang itu dikonsumsi punya efek negatif terhadap manusia, masyarakat maupun lingkungan.
Peringatan serta gambar itu aturannya dari Kementrian Kesehatan, yang dititipkan ke Bea Cukai.
“Jadi pada saat ada pengusaha yang mengajukan ijin pendirian pabrik rokok setelah diberikan NPPBKC, langkah selanjutnya mengajukan permohonan merk salah satu persyaratannya adalah harus mencantumkan gambar yang tujuannya untuk membatasi,” kata Faesol.
Jadi, kata Faesol, kinerja terkait dengan cukai itu tolok ukurnya bukan hanya dari sisi penerimaannya, tetapi seberapa banyak masyarakat bisa dibatasi konsumsinya.
“Kalau misalnya tanpa campur tangan cukai pun bisa. Misalkan satu orang bisa habiskan rokok satu slop dengan adanya cukai bisa diturunkan konsumsinya,“ kata Faesol.
Lebih jauh Faesol menjelaskan tentang sanksi hukum terkait rokok ilegal. Berdasarkan UU nomor 11 tahun 1995 jo UU nomor 39 tahun 2007 tentang cukai pasal 54 menjelaskan, Setiap orang yang menawarkan, menyerahkan, menjual atau menyediakan untuk dijual barang kena cukai yang dikemas untuk penjualan eceran atau tidak dilekati pita cukai atau tidak dibubuhi tanda pelunasan cukai lainnya sebagaimana dimaksud dalam pasal 29 ayat (1) dipidana dengan pidana penjara paling singkat satu tahun dan paling lama lima tahun dan/atau pidana denda paling sedikit dua kali nilai cukai dan paling banyak sepuluh kali nilai cukai yang seharusnya dibayar.
Sedangkan pasal 55 UU nomor 11 tahun 1995 jo UU nomor 39 tahun 2007 menyebutkan, setiap orang yang A; Membuat secara melawan hukum, meniru atau memalsukan pita cukai atau tanda pelunasan cukai lainnya, B; Membeli, menyimpan, mempergunakan, menjual, menawarkan, menyerahkan, menyediakan untuk dijual atau mengimpor pita cukai atau tanda pelunasan cukai lainnya yang palsu atau dipalsukan; atau C; Memakai pita cukai yang sudah dipakai dipidana penjara paling singkat satu tahun dan paling lama delapan tahun dan pidana denda paling sedikit 10 kali nilai cukai dan paling banyak 20 kali nilai cukai yang seharusnya dibayar.
Kepala Desa Mojowarno, Kecamatan Mojowarno menyampaikan terimakasih kepada Dinas Kominfo Kabupaten Jombang dan Kantor Bea Cukai Kediri yang telah melaksanakan sosialisasi tentang ketentuan dibidang cukai.
“Saya berharap kita semua perwakilan warga yang hadir bisa memberi tahukan kepada para tetangga sekitar tentang peraturan perundang-undangan Bea Cukai dan menolak bila ada orang yang menawarkan rokok ilegal atau rokok polos, karena ini merugikan keuangan negara,“ kata Kades Mojowarno, Tatag Yudianto.
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