Prasasti, Maura (2024) PENEGAKAN HUKUM OLEH DIREKTORAT JENDERAL BEA DAN CUKAI TERHADAP PEREDARAN ROKOK ILEGAL TANPA CUKAI DI KABUPATEN TANGERANG BERDASARKAN UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN DAN PERATURAN MENTERI KEUANGAN NOMOR 237 TAHUN 2022 TENTANG PENELITIAN DUGAAN PELANGGARAN DI BIDANG CUKAI (Studi Keputusan Kepala Kantor Wilayah Direktorat Jenderal Bea dan Cukai Banten NOMOR KEP-183/WBC.07/2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The increase in the number of smokers in Indonesia is in line with the circulation of illegal cigarettes in the community. This will reduce the government's tobacco excise revenue, which should be the largest contributor to state excise revenue. This research focuses on: How is law enforcement by the DGCE Banten Regional Office against the circulation of illegal cigarettes without excise? How are the obstacles in law enforcement against the circulation of illegal cigarettes without excise tax carried out by the DGCE Banten Regional Office? The theories used are supervision theory and law enforcement theory. The method used is an empirical juridical approach with a qualitative and descriptive type of research. The result obtained is that DGCE seeks to improve effective and efficient performance in the form of improving the supervision system by optimizing proactive measures and ensuring compliance with excise regulations. Law enforcement conducted by DGCE is the implementation of supervision accompanied by the imposition of administrative sanctions on case settlement, with the level of law enforcement effectiveness of 98.4% from the initial target of 77.33% and the percentage of success in controlling the circulation of illegal Excisable Goods with a target of 84%. DGCE's effort in conducting supervision is to carry out Operation Gempur Illegal Cigarettes, in order to reduce the circulation of illegal cigarettes in the community. Obstacles include difficulties in identifying the perpetrators due to the use of entrustment service companies, lack of public awareness, the presence of insiders, and social media which is difficult to limit. In conclusion, DGCE carries out law enforcement in the form of administrative sanctions against the perpetrators with the imposition of a fine of IDR 56,726,000 paid to the DGCE deposit fund escrow account. The suggestion is that DGCE needs to adopt the use of more sophisticated technology, increase education, improve the internal control system and build cooperation with social media platforms.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Peningkatan terhadap jumlah perokok di Indonesia sejalan dengan peredaran rokok ilegal di masyarakat. Hal ini akan menekan penerimaan cukai hasil tembakau oleh pemerintah, dimana seharusnya cukai rokok menjadi penyumbang terbesar penerimaan cukai negara. Penelitian ini mengambil fokus mengenai: Bagaimana penegakan hukum oleh DJBC Kantor Wilayah Banten terhadap peredaran rokok ilegal tanpa cukai? Bagaimana hambatan dalam penegakan hukum terhadap peredaran rokok ilegal tanpa cukai yang dilakukan oleh DJBC Kantor Wilayah Banten? Teori yang digunakan adalah teori pengawasan dan teori penegakan hukum. Metode yang dipakai adalah metode yuridis empiris dengan jenis penelitian kualitatif dan bersifat deskriptif. Hasil yang didapat adalah DJBC berupaya meningkatkan kinerja yang efektif dan efisien berupa meningkatkan sistem pengawasan dengan mengoptimalkan langkah-langkah proaktif dan memastikan kepatuhan terhadap regulasi cukai. Penegakan hukum yang dilakukan DJBC yaitu pelaksanaan pengawasan disertai pengenaan sanksi administratif terhadap penyelesaian perkara, dengan tingkat efektivitas penegakan hukum yaitu 98,4% dari target awal yakni 77,33% dan persentase keberhasilan pengawasan peredaran Barang kena cukai ilegal dengan target 84%. Upaya DJBC dalam melakukan pengawasan yakni melaksanakan Operasi Gempur Rokok Ilegal, guna menekan peredaran rokok ilegal di masyarakat. Kendala yang menjadi penghambat antara lain kesulitan mengidektifikasi pelaku karena menggunakan perusahaan jasa titipan, kurangnya kesadaran masyarakat, adanya orang dalam, serta media sosial yang sulit dibatasi. Kesimpulannya, DJBC melaksanakan penegakan hukum berupa sanksi administratif terhadap pelaku dengan pengenaan denda sebesar Rp 56.726.000 yang dibayarkan ke rekening penampungan dana titipan DJBC. Sarannya agar DJBC perlu mengadopsi penggunaan teknologi yang lebih canggih, meningkatkan edukasi, meningkatkan sistem pengawasan internal serta membangun kerjasama dengan platform media sosial. | |||||||||
| Uncontrolled Keywords: | Law enforcement, customs excise, illegal cigarettes Penegakan hukum, bea cukai, rokok ilegal | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Maura Prasasti Mulki | |||||||||
| Date Deposited: | 06 Jun 2024 10:56 | |||||||||
| Last Modified: | 06 Jun 2024 10:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35790 |
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