Pengawasan Peredaran Rokok Illegal Di Kabupaten Indragiri Hilir Studi Kasus Kantor Wilayah Bea Dan Cukai Tembilahan Tipe Madya Pabean C.

Purba, Joel Andreas (2021) Pengawasan Peredaran Rokok Illegal Di Kabupaten Indragiri Hilir Studi Kasus Kantor Wilayah Bea Dan Cukai Tembilahan Tipe Madya Pabean C. Other thesis, Universitas Islam Riau.

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Abstract

During its development, the increasing smuggling and circulation of illegal cigarettes in Indragiri Hilir Regency has become a common practice by some individuals who do not pay attention to the prevailing laws and regulations. It is feared that this will have a bad impact in the community and also cause losses to the country in the customs and excise sector. This study aims to determine the process of controlling the circulation of illegal cigarettes carried out by the Regional Customs and Excise Office of Tembilahan Type MadyaPabean C and to determine the inhibiting factors in preventing the circulation of illegal cigarettes. This study uses a qualitative method, which involves humans as a means of interacting communication between the author and the informant himself and is a research procedure that produces descriptive data in the form of written or oral sentences from the informants that can be analyzed. This writing consists of primary data obtained based on a question and answer process with informants, documentation and observation and secondary data obtained indirectly, namely by collecting the results of interviews in accordance with the research results, namely deciding the circulation of illegal cigarettes in the Indragiri Hilir Regency area which involves The Tembilahan Regional Customs and Excise Office of the Intermediate Type C Customs C which has been implemented and is considered quite effective. The conclusion of this research is that it can be seen from the indicators of setting standards, measuring, comparing, and taking actions that have been carried out well by the institution. Suggestions for this research are to reduce the area of supervision and equip officers with sufficient facilities and infrastructure in deciding the circulation of illegal cigarettes in Indragiri Hilir Regency.

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