Termination of Investigation into Illegal Cigarette Cases for State Revenue: Legal Certainty, Ultimum Remedium, and Legal Consequences

Abang Daffadin (Universitas Airlangga)

Edunity: Kajian Ilmu Sosial dan Pendidikan
Vol. 5 No. 10 (2026): Edunity: Social and Educational Studies

The termination of criminal investigations into certain excise offenses involving illegal cigarettes in the interest of state revenue raises important legal questions concerning the relationship between administrative settlements, criminal liability, and legal certainty. This study aimed to examine the legal framework governing the termination of investigations into illegal cigarette offenses and distinguish the procedural termination of an investigation from the substantive extinguishment of criminal liability. The research employed a normative juridical approach, incorporating statutory and case law analyses through a systematic interpretation of Article 64 of the Excise Law, as amended by Law No. 7 of 2021, Government Regulation No. 54 of 2023, and relevant criminal procedural provisions. Three court judgments identified in the underlying research were examined within the limitations of the available documentation, without treating unverified procedural circumstances as established facts. The findings indicated that the termination mechanism had a specific statutory basis and that its application depended on compliance with the scope of delegated authority, eligibility criteria for excise offenses, prescribed administrative payments, the authority of designated officials, and applicable procedural requirements. Payment of the prescribed administrative sanction constituted a condition for applying the special termination mechanism but did not amount to a judicial determination that no criminal offense had occurred. The principle of ultimum remedium, which recognizes criminal law as a measure of last resort, provided a basis for proportional enforcement but did not authorize the unrestricted reclassification of criminal offenses as administrative violations. Accordingly, the study emphasized the importance of formally documented decisions, transparent calculation of administrative payments, procedural oversight, and consistent application of the mechanism within its statutory limits. Further examination of official investigation records was necessary to establish whether the relevant legal and procedural requirements had been satisfied in individual cases.