TINJAUAN YURIDIS PENEGAKAN HUKUM TERHADAP TINDAK PIDANA CUKAI HASIL ROKOK ILEGAL TANPA PITA CUKAI DI WILAYAH KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C TEMBILAHAN

Abstract

Tembilahan, which is a strategic area that gets a lot of illegal cigarettes, is due to the area closest to Batam which exports goods such as illegal cigarettes and cases of prosecution for cigarettes continue to increase every year. Law enforcement that has been carried out is in accordance with what has been regulated by the applicable law, but only public awareness is lacking towards illegal cigarettes. Therefore, this study aims to explore problems including 1) How is law enforcement against criminal acts in the field of excise on illegal cigarettes without excise stamps in the Customs and Excise Supervision and Service Office of Customs Type C Tembilahan 2) What are the obstacles in law enforcement in the field of excise the results of illegal cigarettes without excise stamps faced by the Customs and Excise Supervision and Excise Service Office of Customs Type C Tembilahan, The theory used in this study is the theory of law enforcement. To answer these problems, use a sociological juridical research or an empirical approach that emphasizes the practice in the field related to legal aspects. Based on the nature of the research, it can be concluded that in the enforcement process, Customs and Excise officials should not be indifferent to anyone, and must be firm in enforcing the law in the field of excise in accordance with what has been regulated in Law Number 39 of 2007.