Tania, Devina Putri (2025) Penegakan Hukum Pidana Oleh Ppns Bea Cukai Terhadap Peredaran Rokok Ilegal Tanpa Cukai di Kantor Pengawasan Dan Pelayanan Bea Cukai Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The Customs Supervision and Service Office should be an effective institution in monitoring the circulation of excisable goods because it is formed based on the authority granted by law. According to Law Number 39 Year 2007 on Excise that: “Customs and Excise officials are authorized to conduct supervision, examination and investigation of violations of excise provisions.” In the city of Pekanbaru the circulation of illegal cigarettes without excise occurs frequently due to irresponsible individuals in the circulation of cigarettes. The imposition of punishment by the Panel of Judges refers to the purpose of punishment which is not a retaliation for the wrongdoing of the defendant, but is educative, corrective and preventive in nature with the intention that in the future the defendant can behave well and not repeat his actions. The main problems of this research are: First, how is the effectiveness of criminal law enforcement by PPNS customs against the circulation of illegal cigarettes without excise at the Pekanbaru customs office and Second, What are the obstacles in the implementation of criminal law enforcement by PPNS against the circulation of illegal cigarettes without excise at the Pekanbaru customs office. The research method used in this paper is a combination of normative and empirical legal research methods. Normative research is used to examine legislation, legal principles, legal systematics, and legal doctrine relating to criminal acts in the field of excise, especially against cigarettes without excise tax bands. Meanwhile, an empirical approach is implemented through observational research with primary data collection in the field using the method of structured and free interviews with traders in Pekanbaru City who are involved in the circulation of illegal cigarettes. This research is descriptive-analytical in nature, aiming to obtain a concrete picture of the implementation of law enforcement against excise crime and the inhibiting factors faced by law enforcement officials. The results showed that the effectiveness of law enforcement against the circulation of illegal cigarettes by PPNS Customs Pekanbaru is faced with internal obstacles in the form of limited personnel and facilities, as well as external obstacles including weak coordination between institutions in the Criminal Justice System and low public participation. Nevertheless, law enforcement is still carried out in accordance with the provisions of the Criminal Procedure Code with the support of an important intelligence role. Strategies to increase effectiveness include strengthening institutional capacity, system integration between law enforcement agencies, increasing public awareness, and developing a technology-based intelligence system. The complexity of the modus operandi and the geographical conditions of Indonesia are also important considerations in law enforcement efforts against the circulation of illegal cigarettes.

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