Tujuan Hukum Penerapan Asas Ultimum Remedium pada Tindak Pidana Cukai

Razes Ronal Pasaribu (Fakultas Hukum, Universitas Lampung)
Fristia Berdian Tamza (Fakultas Hukum, Universitas Lampung)
Ahmad Irzal Fardiansyah (Fakultas Hukum, Universitas Lampung)
Maudina Hutagalung (Fakultas Ekonomi, Universitas Indonesia)

JUSTICIA SAINS: Jurnal Ilmu Hukum
Vol 11, No 1 (2026): JUSTICIA SAINS: Jurnal Ilmu Hukum

This study will analyze whether the application of the legal principle of ultimum remedium in resolving excise crimes has fulfilled the objectives of the law. According to Gustav Radbruch, "the legal purpose of law is to realize a sense of justice, legal certainty, and benefit". The results of the analysis indicate that the application of ultimum remedium has fulfilled some of the objectives of the law, namely achieving benefit and legal certainty. However, this principle has not fully fulfilled the sense of justice, so improvements are needed in its implementing regulations.