THE CIRCULATION OF ILLEGAL CIGARETTES IN INDONESIA IN THE PERSPECTIVE OF THE WELFARE STATE AND MAQASHID SHARIA

Abstract

The state is an organization of political power. The purpose of the state is to create and distribute happiness to society. The welfare state is a system that gives a large role to the state to ensure the fulfillment of the basic needs of society. Maqashid Sharia is the purpose of Islamic law. Among them are rejecting mafsadat and attracting maslahat. Cigarettes are anything whose processing is based on tobacco-based-material and the process of using it using suction. Illegal cigarettes are not in accordance with the legislation. One of those does not pay taxes and excise. This research is normative. It is using a statutory and conceptual approach. This type of research is qualitative. The results showed that illegal cigarettes in the view of Maqashid Sharia are haram, because the mafsadat is more than the maslahat. The tax law according to Maqashid Sharia is obligatory because the mafsadat is greater than the maslahat if there is no tax payment system. The disobedience of producers in paying taxes and excise on cigarettes is due to the high cost of taxes and excise. The state must reduce the cost of taxes and excise because the state's intention in making taxes and excise expensive to reduce cigarette consumption is not effective. The state experiences losses with the presence of illegal cigarettes so that the state is not maximized in receiving revenue. Because of the lack of revenue, the state cannot fulfill the requirements of a welfare state.