Fatimah, Aisyah (2024) Tinjauan Penegakan Hukum Terhadapperedaran Rokok Ilegal Tanpa Cukai Dikabupaten Meranti. Other thesis, Universitas Islam Riau.

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Abstract

To be able to optimize efforts to state revenue from the excise sector, in addition to efforts to affirm the limits of excise objects, serious law enforcement is needed to overcome the circulation of illegal cigarettes that occur in Selat Panjang City , Meranti Islands Regency. The number of piers on each beach makes illegal products from abroad and within the country such as cigarettes without excise duty very easy to find in every stall and shop in Long Strait City . The main problem in this study is how the implementation of law enforcement against the circulation of illegal cigarettes without excise tape in the jurisdiction of the Selatpanjang City Customs Auxiliary office and what are the inhibiting factors in the implementation of law enforcement against the circulation of illegal cigarettes without excise tape in the jurisdiction of the office Help the customs of Straits City . This study uses the legal observation research method which is descriptive analytical, while the data collection tool in this study is through interviews and observations regarding how the implementation of law enforcement against the circulation of illegal cigarettes without excise tape in the jurisdiction of the City Customs Auxiliary office Straitlong. The implementation of law enforcement against the circulation of illegal cigarettes without excise tape has been carried out by the Straits Customs Office in accordance with the authority given by law has been carried out properly. It's just that it hasn't run optimally. As for what has been done by the Straits Customs Office, namely: 1). Increasing supervision of areas with small docks/ports that are often used as loading and unloading places for illegal goods. 2). improve coordination with other law enforcement officials. 3). intensify socialization programs on taxes in the surrounding community and the people who live. 4) carry out the destruction of confiscated goods. While in the formulation of the second problem that becomes an obstacle, namely: a). There are many small ports/piers on each shoreline so it is very difficult to trace the whereabouts of smuggled loading bokar. b). Lack of public participation in eradicating this smuggling act even though the mass media has carried enough news about. c) lack of officers and infrastructure at the Straits Customs Office. d). Lack of firmness of Straits Customs officers conducting supervision. Keywords:

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