Ananda, Rizka Rian and , Inayah S.H., M.H. (2017) Perlindungan Merek Produk Hasil Tembakau Yang Dikaitkan Dengan Cukai Berdasarkan Undang-Undang No.39 Tahun 2007 Tentang Cukai (Studi Kasus di KPPBC Tipe Madya Pabean B Surakarta dan PT. Menara Kartika Buana). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to determine the obstacles encountered and efforts made by the Office of Supervision and Service Customs and Excise Type Customs B Surakarta in protecting the tobacco product brands and how to solve the violation of ORBIT tobacco product brands. This research includes descriptive qualitative research type with empirical normative approach method. The data source consists of primary data and secondary data that is primary and secondary law source, while data collection method with literature study and field study (interview and observation). The result of the research shows that the Office of Supervision and Service of Customs and Excise Type of Customs of B Surakarta in protecting the brand of tobacco products according to Article 3 paragraph (3) of Regulation of the Director General of Customs and Excise No. PER - 21/BC/2015 concerning Amendment to Regulation of Diretur General Customs and Excise No. PER - 40 /BC/2014 concerning Procedures for the Determination of Excise Tariff on Tobacco Products. The obstacle faced by the application of Excise Application System (SAC) on line in all Customs and Excise Supervisory and Service Office from Sabang to Merauke has made it difficult for supervision resulting in the entrepreneur of tobacco product or importer can be harmed. Completion of ORBIT tobacco product brand violation by conducting more in-depth investigation on alleged violation and if proven, then the mark is removed.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | brand protection, brand infringement, tobacco products |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Hukum |
| Depositing User: | RIZKA RIAN ANANDA |
| Date Deposited: | 19 Oct 2017 11:32 |
| Last Modified: | 19 Oct 2017 11:32 |
| URI: | http://eprints.ums.ac.id/id/eprint/56348 |
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