PENEGAKAN HUKUM TERHADAP TINDAK PIDANA PENJUALAN ROKOK ILEGAL DI KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI TIPE MADYA PABEAN B SIDOARJO

Abstract

This study aims to analyze the implementation of law enforcement and the obstacles faced in handling the criminal act of illegal cigarette trading within the jurisdiction of the Customs and Excise Supervision and Service Office (KPPBC) Type Madya Pabean B Sidoarjo. This research employs an empirical legal research method with a qualitative approach, using data obtained through interviews with Customs and Excise officers, the Police, and illegal cigarette sellers. The results show that the implementation of law enforcement against illegal cigarette trading is carried out through several stages, namely intelligence gathering, enforcement actions, investigation, and prosecution. In practice, law enforcement is not always conducted through criminal proceedings but also through administrative measures for minor violations, reflecting the application of the ultimum remedium principle. However, there remains a gap between legal provisions and actual conditions in the field. The obstacles in law enforcement include aspects of legal structure, legal substance, and legal culture. Limited human resources and wide supervisory areas are obstacles in terms of legal structure. In terms of legal substance, the inconsistent application of sanctions may reduce the deterrent effect. Meanwhile, in terms of legal culture, low public legal awareness and economic factors are the main causes of the continued circulation of illegal cigarettes. Thus, law enforcement against illegal cigarette trading in the KPPBC Sidoarjo area has not been fully effective, and therefore requires efforts to improve the effectiveness of law enforcement and public legal awareness.

Keywords: Law Enforcement, Illegal Cigarettes, Excise, Obstacles, KPPBC.