Analisis Fungsi Pengawasan Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai (KPPBC) Tipe Madya Pabean B Pekanbaru (Studi Peredaran Rokok Ilegal)

Deanti, Antika Puji (2022) Analisis Fungsi Pengawasan Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai (KPPBC) Tipe Madya Pabean B Pekanbaru (Studi Peredaran Rokok Ilegal). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine and analyze the Supervision Function at the Customs and Excise Supervision and Service Office (KPPBC) Type B Pekanbaru (Study on Illegal Cigarette Circulation) with the supervisory assessment indicators used including, Establishing Measuring Instruments (Standards), Assessing (Evaluation) , and Take Corrective Actions. This type of research is a qualitative descriptive survey, while the data collection techniques used consist of observation, interviews and documentation. Then this technique of data analysis used in this study is a Huberman interactive research, where this research in analyzing data can be done interactively and carried out continuously until the data obtained is complete and finally the data is saturated then conclusions and suggestions are drawn. Based on this analysis technique, the researchers assessed and concluded that the Analysis of the Supervision Function at the Customs and Excise Office of Supervision and Excise Service Office Type B Pekanbaru (Study on Illegal Cigarette Circulation) was categorized as not fully running yet optimally. The inhibiting factors are the lack of optimal socialization to the community so that there are still many illegal cigarettes circulating, the lack of Human Resources at the Customs and Excise Office when monitoring the circulation of illegal cigarettes.

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