Tinjauan Empiris Terhadap Tindak Pidana Cukai Rokok Yang Dilakukan Secara Bersama Dalam Perkara (Nomor 937/PID.SUS/2020/PN.PBR)

Irawan, Gilang (2022) Tinjauan Empiris Terhadap Tindak Pidana Cukai Rokok Yang Dilakukan Secara Bersama Dalam Perkara (Nomor 937/PID.SUS/2020/PN.PBR). Other thesis, Universitas Islam Riau.

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Abstract

Cigarettes or other types of products from tobacco are one of the agricultural commodities that have high selling prices in Indonesia, even cigarettes are still a mainstay for state revenue from the taxation sector, especially excise duty, excise duty on cigarettes and tobacco products has a very large contribution to the State, and from year to year tax revenue from cigarettes and tobacco products always exceeds the target that has been set and the results always increase. The main problem in this study is the duties and authorities of Customs and Excise in smuggling Illegal Cigarettes which were carried out together in the case study of Case No. 973/pid.sus/2020/PN pbr and knowing the efforts made by Customs and Excise to overcome the crime of cigarette excise. . The research carried out is an empirical legal research method using observation research or field surveys directly to the field, to collect primary and secondary data obtained from respondents both through questionnaires and interviews to be used as data or information as material in writing this research. Based on the results of the study, it can be understood that the Pekanbaru City Customs Enforcement carries out various strict and continuous supervision, including law enforcement efforts for various attempts to smuggle illegal, dangerous goods and goods that are caught will be destroyed and provide sanctions in the form of fines. The factors that hinder the directorate general of customs against the circulation of illegal excise, the factor is the lack of awareness of the people who still carry illegal excise goods into the Pekanbaru area, the factor is the lack of supervision and action by the customs officials, there are several efforts that have been made, namely preventive efforts are efforts made for prevention purposes, repressive efforts are forms of activities carried out after preventive supervision, internal factors are the submission of additional personnel or employees, external factors are free and unclear area boundaries.

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