Implementasi Perlindungan Konsumen Terhadap Rokok Ilegal Tanpa Pita Cukai Ditinjau Menurut Undang-undang No. 39 Tahun 2007 Tentang Cukai Studi Kasus Di Wilayah Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean B Tanjungpinang

Balkista, Sarah Emeraldina (2022) Implementasi Perlindungan Konsumen Terhadap Rokok Ilegal Tanpa Pita Cukai Ditinjau Menurut Undang-undang No. 39 Tahun 2007 Tentang Cukai Studi Kasus Di Wilayah Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean B Tanjungpinang. Other thesis, Universitas Islam Riau.

Text 171010521.pdf Download (4MB)

Abstract

Regarding the form of consumer protection in purchasing goods, consumer have the right to obtain security in consuming goods, have the right to obtain correct, clear and honest information regarding the condition of the goods. It is undeniable that consumers often get goods that are not in accordance with the distribution permit, so they are not safe for consumption. For example, the cigarette industry. Cigarette circulation needs to be monitored and the existence of the Directorate General of Customs and Excise plays a major role as the main gate of supervision of goods, especially cigarette products. With the stipulation of increasing excise rates on cigarette products, the public feels burdened and business actors decide to sell illegal cigarettes without excise stamp. So that the circulation of illegal cigarettes without excise stamps is rife. As for this research, the researcher formulates the main problems as follows: First, How the implementation of consumer protection against illegal cigarettes without excise stamps is reviewed according to Law No. 39 of 2007 concerning Excise duty carried out by the Office of Supervision and Service of Customs and Excise Madya Customs Type B Tanjungpinang. Second, What are the obstacle factors in the implementation of consumer protection against illegal cigarettes without excise stamps encountered by the Office of Supervision and Service of Customs and Excise Madya Customs Type B Tanjungpinang. In this thesis research, the researcher uses the research method is empirical research or observational research, namely research to collect data through individuals or certain physical samples with the aim of being able to generalize this research. The method of drawing conclusions, namely the deductive method, which explains things of a general nature, is drawn into specific conclusions. The results of the research and discussion that the researcher found are as follows: First, On the implementation of consumer protection in illegal cigarettes without excise stamps, that Office of Supervision and Service of Customs and Excise Madya Customs Type B Tanjungpinang has carried out socialization and Market Operations in order to fulfill the task of emphasizing the circulation of cigarettes. Illegally without excise stamps and as a form of providing legal certainty to consumers and ensuring that consumers deserve legal cigarettes. Second, The obstacle factors in providing consumer protection against illegal cigarettes without excise stamps encountered by the Office of Supervision and Service of Customs and Excise Madya Customs Type B Tanjungpinang, namely, a very wide surveillance area, lack of Human Resources and public awareness that has not understanding related to customs and excise and the lack of participation of small traders in helping to emphasize the circulation of illegal cigarettes without excise stamps.

Actions (login required)

View Item