Tinjauan Yuridis Terhadap Tindak Pidana Penyelundupan Rokok Merek Luffman Di Kabupaten Karimun (Studi Kasus Putusan Perkara Nomor 88/pid.sus/2020/pn Tbk)

The crime of smuggling is a crime that has criminal sanctions of fines and imprisonment in accordance with that is stated in Article 102 letter f of Law No. 10 of 2006. However, the existence of these regulations does not make the smugglers a deterrent. The application of law governing the crime of smuggling aims to ensure that the laws and regulations in the field of smuggling are adhered to by all levels of society and strict sanctions are given to violators so that they can have a deterrent effect so that the crime of smuggling can be reduced or eliminated any more violation of the law and in the end can support the government. So that state levies can be collected in accordance with the provisions of Law Number 17 of 2006 in the case (study case number 88/Pid.Sus/2020/PN Tbk). The main problem in this study is how to apply the law to the crime of smuggling luffman brand cigarettes in Karimun district (case study number 88/Pid.Sus/2020/PN Tbk) and what are the obstacles to the crime of smuggling luffman brand cigarettes in Karimun district (case study number 88/Pid.Sus/2020/PN Tbk). The type of research used in this research is observational research, namely by means of inteviews, while the nature is descriptive, namely research that aims to provide a clear and concrete picture. Based on the result of the research that the author conducted regarding the juridical review of the crime of smuggling luffman brand cigarettes in Karimun district (case study number 88/Pid.Sus/2020/PN Tbk) that the panel of judges sentenced the defendants to imprisonment for each of 2 (two) years and 6 (six) months and a fine of Rp.50,000,000.00 (fifty million rupiah) each if the Defendants do not pay the fine no later than 1 (one) month after the court’s decision is replaced with imprisonment for 1 (one) month. Barriers to the occurrence of this criminal acr of cigarette smuggling can make the country suffer no small amount off losses because the state levies are not collected