Gustia, Asma Laili (2023) Penegakan Hukum Pidana Terhadap Peredaran Rokok Ilegal Oleh Kantor Wilayah Bea Dan Cukai Tembilahan. Other thesis, Universitas Islam Riau.

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Abstract

The trigger for the smuggling of illegal cigarettes is the existence of technological advances that make the fast transfer of goods in international business/trade relations easy to access. Customs and Excise classifies Illegal Cigarettes smuggling into several groups. With the smuggling of illegal cigarettes, the circulation of illegal cigarettes is quite worrying because they are widely circulated and traded in a number of shops, supermarkets and stalls in most areas of Tembilahan City. In order to carry out the supervisory function of the means of transportation, the customs and excise officials are given the authority to be able to inspect the means of import. As for this study, the main problem discussed is how to implement criminal law enforcement against the investigation of illegal cigarette distribution by the Tembilahan Customs and Excise Regional Office. The researcher uses an empirical juridical approach in analyzing the problem by combining legal materials (secondary data) with primary data obtained in the field, namely about the role of customs and excise in overcoming the problem of illegal cigarette distribution. The results of the research that the authors obtained were the implementation of the duties and authorities of the Customs and Excise of the City of Tembilahan in taking action against the criminal act of smuggling of illegal cigarettes in the City of Tembilahan, namely by carrying out an oversight of goods entering from outside the area. In dealing with the criminal act of smuggling illegal cigarettes, the Customs and Excise Office still experiences several obstacles including facilities and infrastructure, public concern and a lack of personnel.

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