Penegakan Hukum Terhadap Tindak Pidana Penyelundupan Barang Impor Oleh Penyidik Pegawai Negeri Sipil (PPNS) di Bea Dan Cukai Kabupaten Bengkalis

Fatmasari, Desi (2021) Penegakan Hukum Terhadap Tindak Pidana Penyelundupan Barang Impor Oleh Penyidik Pegawai Negeri Sipil (PPNS) di Bea Dan Cukai Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

The crime of smuggling is one of the serious problems in implementing the country's economy, this is because if smuggling increases in various forms, of course this will cause more and more State money to be free of collection, so that it will hamper both targets set by the State through levies. customs and excise which are expected to increase every year. However, the reality is that every year there are always losses due to smuggling that occurs in Indonesia, be it land, sea or air. The main problem in this research is law enforcement against the smuggling of imported goods by Civil Servant Investigators (PPNS) in Bengkalis Customs and Excise and Obstacles in law enforcement for the smuggling of imported goods by Civil Servant Investigators (PPNS) at Customs and Excise, Bengkalis Regency This type of research belongs to the sociological law research group. Meanwhile, seen from its nature, this research is to describe a reality in a complete, detailed, and clear way. Law enforcement against the smuggling of imported goods is actually the implementation of Law Number 17 of 2006 on amendments to Law Number 10 of 1995 concerning Customs, which at the implementation level is carried out by Civil Servant Investigators (PPNS) at the customs and excise service office. (KPPBC) Type C Bengkalis intermediate is implemented in two ways, namely preventive and repressive law enforcement. There are a number of preventive actions that can be taken, including carrying out intelligence and surveillance operations, carrying out patrol market operations, conducting counseling on import crimes, while repressive law enforcement is by carrying out arrests and confiscations and obstacles to law enforcement by Customs and Excise Officials (PPNS). ) at the Customs and Excise Supervision and Service Office (KPPBC) type C Bengkalis middle there are two, namely internal and external. Internal constraints are internal constraints experienced by law enforcers. These constraints are law enforcement factors, lack of coordination with the National Police and facilities and infrastructure, while external or external factors are the lack of legal awareness and public participation in helping customs and excise officials (PPNS) combat the smuggling of imported goods. .

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