Effendi, Erdianto and Diana, Ledy (2022) Application of the Passive National Principle to Excise Crimes that Occur in the Outside Port Limits Area on the Border of Indonesia and Singapore. In: Proceedings of the 1st International Conference on Social-Humanities in Maritime and Border Area, SHIMBA 2022, 18-20 September 2022, Tanjung Pinang, Kep. Riau Province, Indonesia.
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Abstract
Excise duty is an essential source of income for a country, including Indonesia. Therefore, through law enforcement officials, the State strives so that state revenue from excise taxes can enter with certainty. Unfortunately, many goods that should be excisable enter the territory of Indonesia with
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 15:49 |
| Last Modified: | 17 Apr 2026 04:34 |
| URI: | http://eprints.eai.eu/id/eprint/40975 |
