Criminal Excise Sanctions in the Perspective of Ultimum Remedium: Forward-Looking and Backward-Looking Approaches in Indonesia for Sustainable Economic Justice (SDG 8 & SDG 16)

Objectives: This study aims to analyze the nature and regulation of criminal sanctions in the Excise sector in Indonesia and evaluate their effectiveness in achieving the objectives of criminalization. Despite legal provisions mandating fines for excise violations, many convicted offenders opt for imprisonment instead of paying fines, leading to ineffective recovery of state revenue losses. Theoretical Framework: The study is based on legal theories concerning criminal sanctions, including deterrence theory and restorative justice. It also examines the principle of state supervision in tax and excise law enforcement, which ensures compliance while balancing economic interests. Method: This research adopts a normative legal approach, relying on primary legal materials (laws and regulations), secondary legal materials (legal literature and research reports), and non-legal materials relevant to the study. The analysis method is qualitative, focusing on legal interpretation and doctrinal analysis. Results and Discussion: Findings indicate that excise criminal sanctions are grounded in the principle of enforcement and supervision, ensuring compliance with excise regulations. However, the current system presents challenges in recovering state losses, as imprisonment does not contribute to financial restitution. The study highlights the need for a dual approach: a forward-looking perspective that strengthens deterrence and a backward-looking approach that prioritizes state revenue recovery through effective fine enforcement. Research Implications: This study supports Sustainable Development Goal (SDG) 16 (Peace, Justice, and Strong Institutions) by promoting a more effective legal framework. It also contributes to SDG 8 (Decent Work and Economic Growth) by ensuring excise compliance supports economic sustainability. Originality/Value: This research provides a novel perspective on excise criminalization by integrating deterrence and restorative justice, offering policy recommendations for balancing legal enforcement with economic considerations.