Rozi, Fahrudin (2018) Pengawasan dan Penindakan Rokok ilegal (Studi Pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe madya Cukai Malang dan Pelaku Usaha Rokok llegal). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini didasarkan pada Undang-Undang Republik Indonesia Nomor 39 Tahun 2007 Tentang Perubahan Atas Undang-Undang Nomor 11 tahun 1995 tentang Cukai, Peraturan Direktur Jenderal Bea dan Cukai Nomor P- 53/BC/2010 Tentang Tata Laksana Pengawasan dan Peraturan Pemerintah Republik indonesia Nomor 49 Tahun 2009 Tentang Tata Cara Penindakan di Bidang Cukai. Penelitian ini berfokus pada praktik produksi rokok ilegal seperti bagaimana proses pada saat awal produksi sampai pada tahap pemasaran. Selain itu penelitian juga akan di lakukan di Kantor Pengawasan dan Pelayanan Bea Cukai Tipe Madya Cukai Malang untuk mengetahui bagaimana tatalaksana pelaksaan pengawasan dibidang cukai dan juga tata laksana penindakan terkait dengan pelanggaran di bidang cukai hasil tembakau (rokok) serta upaya apa saja yang dilakukan dalam menekan peredaran rokok ilegal. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif. Penelitian ini dilakukan di Kantor Pengawasan dan Pelayanan Bea Cukai Tipe Madya Cukai Malang. Hasil dari penelitian ini yaitu masih sering ditemuinya peredaran rokok ilegal di karenakan masih awanya masyarakat tentang hukum cukai. Kantor Pengawasan dan Pelayanan Bea Cukai Tipe Madya Cukai Malang melaksanakan pengawasan dan juga penindakan di daerah kawasan kerja yang mencakup Kota malang, Kabupaten Malang dan Kabupaten. Pengawasan di lakukan secara rutin dan juga sewaktu-sewaktu, apabila dalam melaksanakan pengawasan ditemukan pelanggaran hukum dibidang cukai, makan akan dilakukan penindakan sesuai dengan peraturan yang berlaku. Berdasarkan hasil penelitian, Kantor Pengawasan dan Pelayanan Bea Cukai Tipe Madya Cukai Malang diharapkan dapat lebih sering memberikan penyuluhan hukum terhadap masyarakat agar masyarakat paham dan mengerti tentang hukum cukai. Penambahan personil di Bidang Intelijen dan Penindakan agar pelaksaan pengawasan dapat berjalan lebih optimal sehingga dapat membantu pencapaian target penerimaan negara.
English Abstract
This research is based on the Law of the Republic of Indonesia Number 39 of 2007 on Amendment to Law Number 11 of 1995 on Excise, Regulation of the Director General of Customs and Excise No. P-53 / BC / 2010 concerning the Governance of Supervision and Government Regulation of the Republic of Indonesia Number 49 of 2009 on Customs Procedures. This study focus on the practice of illegal cigarette production such as how the process at the beginning of production to the marketing stage. The research will also be conducted in Customs and Excise Supervisory and Service Office of Type Customs Malang to find out how the implementation of the supervision in the field of excise and also the management of the action related to the violation in the field of tobacco excise duty (cigarettes) and any efforts made in pressing the circulation of illegal cigarettes. This research uses qualitative research type with descriptive approach. This research was conducted at Customs and Excise Supervisory and Service Office of Type Customs Malang. The result of this research is still often encountered illegal circulation of cigarettes in to public awareness about customs law. Customs Supervision and Service Office Type Madya Cukai Malang conducts supervision and also action in area of work area covering Malang City, Malang Regency and Regency. Supervision is done on a regular basis and also at any time, if in conducting supervision found violation of the law in the field of excise, eat will be carried out action in accordance with applicable regulations. Based on the research, Customs and Excise Supervisory and Service Office of Type Customs Malang is expected to more often give counseling for public so that society understand about customs law. The addition of personnel in the Field of Intelligence and Countermeasures so that the implementation of supervision can run more optimally so that it can help the achievement of state revenue target.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/697/051808874 |
| Uncontrolled Keywords: | Pengawasan, Penindakan, Rokok Ilegal-Controlling, action, illegal cigarettes |
| Subjects: | 300 Social sciences > 364 Criminology > 364.1 Criminal offenses > 364.13 Political and related offenses > 364.133 Offenses against revenue > 364.133 6 Smuggling |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 28 Oct 2019 03:42 |
| Last Modified: | 25 Oct 2021 07:44 |
| URI: | http://repository.ub.ac.id/id/eprint/165826 |
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