Hendardi legal practitioner and former member of the Election Commission Mulyana W. Kusuma sued Act 28 of 2009 on Regional Taxes and Levies to the Constitutional Court.

Both are claimed to be active smokers concerned about double taxation on tobacco products. Robikin Emhas as the attorney of both explained, cigarette excise tax has been imposed in accordance with Act 11 of 1995 on Excise. But other than that, smoking is also taxed excise levies on cigarettes. "Thus, in the same commodity, namely cigarettes, taxed double. And this is clearly contrary to the principle of legal certainty," said Emhas.

It also assessed the implementation of double taxation has led to injustice, because smokers taxed twice. Directly, this double taxation has been difficult for smokers because cigarette excise taxes and charges will be transferred by the manufacturer to the consumer causing the high price of cigarettes.

Overlapping taxation on cigarettes could potentially open up opportunities for abuse of authority so that it is contrary to the constitution. Therefore, the claim of the petitioners asked the Court to cancel a number of articles in question. "Declare Article 1 paragraph 19 of Law No. 28 of 2009 on Regional Taxes and Levies against the 1945 Constitution," said Robikin Emhas end reading application. (Juliette / mh)