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PERTANGGUNGJAWABAN PIDANA PELAKU PENJUALAN ROKOK TANPA PITA CUKAI DIHUBUNGKAN DENGAN PASAL 54 UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 39 TAHUN 2007 TENTANG PERUBAHAN ATAS UNDANG-UNDANG NOMOR 11 TAHUN 1995 TENTANG CUKAI (Studi Kasus Di Desa Sukajadi Kecamatan Sadananya Kabupaten Ciamis)

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