<![CDATA[The sale of illegal cigarettes, which is easily found in society, is one of the most common excise violations. This case reflects a violation of Law Number 39 of 2007 on Excise, which regulates the mechanism for controlling excise goods, including cigarettes. In this study, a normative juridical method with a case approach was used to examine the legal considerations of the judge in delivering the verdict and its conformity with the applicable laws and regulations. The analysis results show that the court's decision has taken into account the elements of the crime that were met, the aggravating and mitigating factors, as well as the social and economic impacts of the circulation of untaxed cigarettes. However, this research also found several aspects that need improvement, such as consistency in the application of sanctions to provide a deterrent effect and strengthen law enforcement in the field of excise. This research is expected to contribute to the development of legal studies related to economic crimes and the enforcement of excise law in Indonesia.]]>
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