Pelaksanaan Undang-undang No. 39 Tahun 2007 Tentang Cukai Terhadap Penanggulangan Peredaran Rokok Import Ilegal Di Kantor Bea Cukai Pekanbaru

Prayudha, Erhan (2019) Pelaksanaan Undang-undang No. 39 Tahun 2007 Tentang Cukai Terhadap Penanggulangan Peredaran Rokok Import Ilegal Di Kantor Bea Cukai Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Customs and Excise Supervision and Service Office in Pekanbaru City has conducted supervision and action as a form of law enforcement against imported cigarettes from abroad (Illegal). In Enforcement and The investigation still found many violations of the circulation of cigarettes import illegal, which is known in 2017 as many as 12 cases and in 2018 3 cases. This is because there is still a lack of cooperation from all parties, both from supervisory agencies and law enforcement, especially the police and from cigarette producers, especially the community, due to awareness society is needed as a consumer directly from consumption cigarettes. So that people have an important role in efforts to prevent the circulation of illegal cigarettes. The main problem in this research is how is the implementation Law No. 39 of 2007 concerning Excise on countermeasures circulation of illegal imported cigarettes at the Pekanbaru city customs office, and what are the factors inhibitors in handling illegal imported cigarettes according to the Law No. 39 of 2007 concerning excise in the customs office of the city of Pekanbaru. While the method of this research is observational research namely by way of a survey or reviewing directly to the research location with using data collection tools, namely interviews. While the nature is descriptive nature, namely giving a detailed description of the implementation Law No. 39 of 2007 concerning Excise on countermeasures circulation of illegal imported cigarettes at the Pekanbaru city customs office. The results of the study indicate that the Implementation of Law No. 39 In 2007 concerning Excise Against the Control of Imported Cigarette Circulation Illegal At the Pekanbaru City Customs Office it has not been going well because there are still many illegal cigarettes circulating without attaching excise tax with various brands in the city of Pekanbaru, amounting to 17 brands with types illegal cigarette products without excise, namely plain cigarettes without excise, and factors Obstacles In Handling Cigarettes Illegal Imports According to Law Law No. 39 of 2007 concerning Excise in Pekanbaru City Customs Office is the lack of personnel and investigators of Civil Servants Customs and Excise to supervise and socialize the circulation of illegal cigarettes, high public consumption of illegal imported cigarettes is caused illegal cigarettes without excise are cheaper

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