<![CDATA[The principle of ultimum remedium in criminal law positions criminal sanctions as the last resort, especially in handling administrative violations in the excise sector. This research aims to describe a effectiveness of this principle in the termination of investigations of excise crimes in Indonesia, focusing on recent regulations such as Minister of Finance Regulation No. 82/2024 and the Law on the Harmonization of Tax Regulations (UU HPP), which mandates this approach through Article 64 paragraph (9) of the Excise Law. This research applies a normative legal approach through conceptual and statutory analysis combined with public policy evaluation. The scope of the analysis includes specific criminal acts such as illegal factories (Article 50), goods released without documents (Article 52), and possession of illegal excisable goods (Article 56). The findings reveal that applying ultimum remedium can enhance fiscal efficiency and promote restorative justice through administrative fines, with state revenue from these settlements showing an increasing trend, reaching up to IDR 106.2 billion in 2025. However, challenges remain in terms of transparency, accountability, and the lack of integration with broader health and environmental policies. The study recommends reformulating excise regulations to be more adaptive, strengthening supervisory mechanisms, and integrating the policy with social goals to safeguard sustainability and integrity in law enforcement.]]>
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