Owen, Mikel (2023) Pelaksanaan Pengawasan Peredaran Rokok Ilegal oleh Kantor Pengawasan dan Pelayanan Bea Cukai (KPPBC) Tipe Madya Pabean (TMP) B Dumai. Other thesis, Universitas Islam Riau.

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Abstract

Customs seeks to carry out preventive and harsh supervision. Preventive is expected to prevent irregularities and misuse is planned to assess the implementation of supervision. The management procedures carried out by administrative officers for this situation of KPPBC differ from one district to the next. This difference depends on the pattern of infringement, the attainment of extract revenue, and the issues in the creation and deployment of each locale. The management methodology carried out by KPPBC TMP B Dumai in limiting the distribution of illegal cigarettes is by setting stamp personalization, assistance related to illegal cigarettes, directing visits, administering stamp connections, market tasks and others. The main problem in this study is how is the supervision of illegal cigarette distribution carried out by the Customs and Excise Service Office (Kppbc) Type Middle Customs (Tmp) B Dumai. What are the Obstacles to Supervision of Illegal Cigarette Circulation by the Customs and Excise Service Office (Kppbc) Type Middle Customs (Tmp) B Dumai. This study uses the legal research method observational research or survey where in this study collects information from respondents using a data collection tool in the form of interviews and the nature of this research is descriptive-analytical, namely research provides data as accurately as possible to describe the Implementation of Supervision of Illegal Cigarette Circulation by the Office of Supervision and Customs Services Excise (KPPBC) Type Middle Customs (TMP) B Dumai. The results of the research show that the Implementation of Supervision of Illegal Cigarette Circulation by the Customs and Excise Service Office (KPPBC) Dumai Type B Customs Middle is: The process of controlling illegal cigarettes carried out by officers of the Dumai Customs and Excise Regional Office Dumai Type Middle Customs B in deciding circulation Illegal cigarettes are considered less effective and running quite well, because there are still many illegal cigarettes found in the Dumai area. The supervision process is carried out directly by officers from the Dumai Customs and Excise Office, namely by conducting direct supervision to stalls selling cigarettes regularly once a month so that the dealers already know when an inspection will be carried out, this proves that this method is still not effective. carried out by Dumai Customs and Excise officers. In addition, there are still many cigarettes circulating in the Dumai area, proving that there is still a lack of direct action taken by Customs and Excise officers against illegal cigarette dealers. This is because the Dumai Customs and Excise Regional Office is also overseeing Riau. causing delays in the process of supervision and enforcement that will be carried out by the Dumai Customs and Excise Regional Office.

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