Pratiwi, Ayunda (2023) Hambatan Tugas dan Wewenang Bea Cukai Dalam Tindak Pidana Penyelundupan Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Export-import activities of goods, both in the form of customs and excise goods, are one of the activities that are always carried out in every country in the world. However, this activity can also be used as an opportunity to carry out an unlawful act, namely smuggling. The city of Pekanbaru is a strategic place for smuggling goods such as electronics, cosmetics, cigarettes, drinks containing ethyl alcohol, drugs, and so on. Smugglers can be subject to criminal penalties based on Law Number 39 of 2007 concerning Excise. The purpose of writing this thesis is to find out: First, how is the implementation of customs duties and authorities in the occurrence of smuggling crimes in the city of Pekanbaru, Second, obstacles in the implementation of customs duties and authorities in the occurrence of criminal acts of smuggling in the city of Pekanbaru. This type of research is a sociological research that looks at the correlation between law and society, using the interview method in the Pekanbaru Customs environment. From the results of the research based on the two formulations of the problem it can be concluded, First, the duties and authorities of customs have not run optimally because many smugglers have fled. Second, the obstacles to customs duties and authorities are the lack of personnel and investigators for customs civil servants in the city of Pekanbaru, the lack of outreach to the community, the large number of parties seeking their own gain.

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