Penegakan Hukum Oleh Bea Cukai Dalam Tindak Pidana Penyeludupan Rokok Illegal Di Kota Pekanbaru

Meira, Sandy Putra (2022) Penegakan Hukum Oleh Bea Cukai Dalam Tindak Pidana Penyeludupan Rokok Illegal Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The trigger for smuggling is technological advances that make international business/trade relations easier to access. Customs and Excise classifies the smuggling of Illegal Cigarettes into several groups. With the smuggling of Illegal Cigarettes, the circulation of illegal cigarettes is quite worrying because they are widely traded in a number of shops, supermarkets and stalls in most areas of Pekanbaru City. In order to carry out the function of supervising the means of transportation, customs and excise officials are given the authority to be able to inspect the means of entry. As for in this study, there are main problems that will be discussed, namely, How are the duties and authorities of Customs and Excise in tackling Illegal Cigarette Smuggling in Pekanbaru City and the second What are the obstacles to Customs and Excise in preventing Illegal Cigarette Smuggling in Pekanbaru City. And the purpose of this study is the same as the formulation of the main problem, namely to find out the results of the formulation of the problem made by the researcher. This legal research belongs to the type of empirical legal research. This type of research method is intended to solve problems that exist at the present time by collecting data and compiling or clarifying it, then analyzing and seeing a legal reality in society to then obtain a result. The results of the research that the authors obtained were the implementation of the duties and authorities of the Pekanbaru City Customs and Excise in taking action against the criminal act of Illegal Cigarette Smuggling in Pekanbaru City, namely by carrying out a supervision of export or import goods. And in carrying out their duties, Customs and Excise and Aviation Security (AVSEC), Police, and Harbormasters. The obstacles received by the Pekanbaru Customs and Excise Service Office officers in taking action against illegal cigarette smuggling crimes in Pekanbaru City are: 1. There are limited facilities and infrastructure, 2. Most people are reluctant to provide information, 3. Lack of personnel, 4. Smugglers who are willing to be used as smugglers, 5. The information provided by the perpetrators has fictitious information in the investigation process.

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