Ada Pertanyaan? Hubungi Kami 
Ada Pertanyaan? Hubungi Kami Agus Sahbani, Andin Aditya Rahman
The Constitutional Court held the first initial examination proceedings for a judicial review petition regarding Law No. 28 of 2009 on Regional Taxes and Levies specifically in relation to excise on cigarettes.
The judicial review was filed by a quintet of smokers, Mulyana Wirakusumah (Member of Human Rights Draft Bill Drafting Team), Hendardi (Indonesia Legal Aid Association), Aizzudin (Executive Board of Indonesian Farmers), Neta S. Pane (Indonesia Police Watch), and Bambang Isti Nugroho (Advocates of the Underprivileged).
This group filed a judicial review with the Constitutional Court on 10 articles contained in the Regional Tax Law, namely: Articles 1 (19), 2 (1) (e), 26, 27 28, 29, 30, 31, 94 (1) (c), and 181. These articles are collectively responsible for the inclusion of cigarette excise as a regional taxe..
Together with the operation of Law No. 11 of 1995 on Excise – as amended by Law No. 39 of 2007 – that also prescribes excise as an indirect tax on cigarette products, the result is a a double taxation on cigarettes. This double taxation is perceived as a violation of smokers’ constitutional rights.
“The applicants as cigarette consumers have been imposed with and obliged to pay double taxation,” stated Robikin Emhas, attorney of the applicants during the initial examination proceedings at the Constitutional Court in Jakarta on Tuesday.
Mr Emhas is of the view that this double taxation could result in an abuse of power by the Government in collecting taxes. He also said, “Tax and excise on cigarettes, which is double taxation, is a form of excessive drafting by the drafters.”
Robikin concluded by pointing out that such double taxation could also encourage a black market for cigarettes to avoid the high tax and excise on cigarettes.
In response to the judicial review, Muhammad Alim, Chief Judge on the panel adjudicating this case, required the application be corrected before proceeding with further examinations.
“There are a lot of written errors that must be fixed,” stated Muhammad.
The panel of judges provided the applicants with 14 daysto correct theseerrors. Further hearing schedules will be determined after the applicants submit their corrected application.
(hot/kc)
Agus Sahbani, Andin Aditya Rahman
The Constitutional Court held the first initial examination proceedings for a judicial review petition regarding Law No. 28 of 2009 on Regional Taxes and Levies specifically in relation to excise on cigarettes.
The judicial review was filed by a quintet of smokers, Mulyana Wirakusumah (Member of Human Rights Draft Bill Drafting Team), Hendardi (Indonesia Legal Aid Association), Aizzudin (Executive Board of Indonesian Farmers), Neta S. Pane (Indonesia Police Watch), and Bambang Isti Nugroho (Advocates of the Underprivileged).
This group filed a judicial review with the Constitutional Court on 10 articles contained in the Regional Tax Law, namely: Articles 1 (19), 2 (1) (e), 26, 27 28, 29, 30, 31, 94 (1) (c), and 181. These articles are collectively responsible for the inclusion of cigarette excise as a regional taxe..
Together with the operation of Law No. 11 of 1995 on Excise – as amended by Law No. 39 of 2007 – that also prescribes excise as an indirect tax on cigarette products, the result is a a double taxation on cigarettes. This double taxation is perceived as a violation of smokers’ constitutional rights.
“The applicants as cigarette consumers have been imposed with and obliged to pay double taxation,” stated Robikin Emhas, attorney of the applicants during the initial examination proceedings at the Constitutional Court in Jakarta on Tuesday.
Mr Emhas is of the view that this double taxation could result in an abuse of power by the Government in collecting taxes. He also said, “Tax and excise on cigarettes, which is double taxation, is a form of excessive drafting by the drafters.”
Robikin concluded by pointing out that such double taxation could also encourage a black market for cigarettes to avoid the high tax and excise on cigarettes.
In response to the judicial review, Muhammad Alim, Chief Judge on the panel adjudicating this case, required the application be corrected before proceeding with further examinations.
“There are a lot of written errors that must be fixed,” stated Muhammad.
The panel of judges provided the applicants with 14 daysto correct theseerrors. Further hearing schedules will be determined after the applicants submit their corrected application.
(hot/kc)