EFEKTIFITAS PENERAPAN SANKSI PIDANA SECARA KUMULATIF DALAM PEMBERANTASAN TINDAK PIDANA CUKAI DI KABUPATEN KUDUS (Telaah Penanganan Perkara Cukai pada Pengadilan Negeri Kudus Tahun 2010-2013)

Abstract

Cumulatively criminal sanctions as stipulated in law No. 39 of 2007 on excise should be able to suppress the occurrence of customs offenses.

Keyword : Excise, Cumulative criminal sanctions