Asri, Mohd Rizki Nur (2023) Penegakan Hukum Tindak Pidana Rokok Ilegal Di Kantor Pengawasan dan Pelayanan Bea dan Cukai Tembilahan. Masters thesis, Universitas Islam Riau.

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Abstract

The existence of cigarettes without excise stamps or plain as well as cigarettes equipped with counterfeit excise stamps has increased from year to year. This can be found in various regions in Indonesia, including in the Indragiri Hilir Regency area, the dominant factor influencing the presence of illegal cigarettes in these areas is the relatively low price. cheap compared to cigarettes that have official excise stamps besides that weak law enforcement against the existence of illegal cigarettes is also a factor in the widespread circulation of illegal cigarettes. Based on the description of the background above, the authors are interested in conducting research to find out law enforcement efforts and inhibiting factors in enforcing the law on illegal smoking in the supervision and service office of tembilahan customs and excise. Based on this phenomenon, this study aims to determine the law enforcement of illegal smoking in the supervision and service office of the Customs and Excise Tembilahan and to examine the obstacles to law enforcement of illegal smoking in the Office of Supervision and Service of the Customs and Excise Tembilahan. This research is included in the normative juridical and empirical juridical research groups. The normative juridical approach is legal research that places law as a building system of norms. Empirical juridical research is research that has the object of study regarding law enforcement of illegal smoking in the office of supervision and services of tembilahan customs and excise. The results of the study: Law Enforcement of Illegal Cigarette Crime in the Tembilahan Customs and Excise Supervision and Service Office by enforcing the law against parties who do not comply with the applicable legal rules making various efforts including carrying out routine activities supervising the circulation of illegal cigarettes, providing socialization that activities that are relating to the distribution of illegal cigarettes is an unlawful act that may be subject to criminal sanctions in accordance with applicable regulations, taking action in the form of confiscation, detention or arrest of people suspected of distributing the circulation of goods without excise. Inhibiting factors, there is still weak supervision and enforcement by officials regarding the distribution of illegal cigarettes, there is still a lack of public awareness of the distribution of illegal cigarettes and the strategic condition of the Tembilahan city, the area is mostly waters and tributaries making it difficult to monitor and track entry routes. distribution of illegal cigarettes.

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