INKRAH Law · UU Cukai · Undang-Undang No. 39 Tahun 2007

Article 2 — Nature of Excisable Goods

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Bahasa Indonesia

(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.

English (British)

(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.