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Mengatur pengenaan cukai atas barang kena cukai (a.l. etil alkohol, minuman mengandung etil alkohol, dan hasil tembakau) yang pemakaiannya perlu dikendalikan: tarif, pelunasan, fasilitas, dan pengawasan.
Governs excise on excisable goods (among others ethyl alcohol, alcoholic beverages, and tobacco products) whose consumption needs to be controlled: rates, payment, facilities, and supervision.
It amends Law No. 11 of 1995; the range of excisable goods may be extended through the mechanism provided by law.
Cukai adalah pungutan negara yang dikenakan terhadap barang-barang tertentu yang mempunyai sifat atau karakteristik yang ditetapkan dalam Undang-Undang ini.
Excise is a state levy imposed on certain goods having the properties or characteristics set out in this Law.
(1) Barang-barang tertentu yang mempunyai sifat atau karakteristik: konsumsinya perlu dikendalikan; peredarannya perlu diawasi; pemakaiannya dapat menimbulkan dampak negatif bagi masyarakat atau lingkungan hidup; atau pemakaiannya perlu pembebanan pungutan negara demi keadilan dan keseimbangan, dikenai cukai berdasarkan Undang-Undang ini.
(1) Certain goods having the properties or characteristics that: their consumption needs to be controlled; their distribution needs to be supervised; their use may have a negative impact on society or the environment; or their use warrants a state levy for the sake of justice and balance, are subject to excise under this Law.
(1) Cukai dikenakan terhadap Barang Kena Cukai yang terdiri dari: a. etil alkohol atau etanol; b. minuman yang mengandung etil alkohol; dan c. hasil tembakau.
(1) Excise is imposed on excisable goods consisting of: a. ethyl alcohol or ethanol; b. beverages containing ethyl alcohol; and c. tobacco products.
