Pengawasan dan Penindakan Rokok Ilegal pada Kantor Pengawasan dan Pelayanan Bea cukia Tipe Madya Pabean A Bekasi

Abstract

The Covid-19 pandemic has led to an increase in the circulation of illegal cigarettes in Bekasi City. However, amid the rampant circulation of illegal cigarettes, state revenues from excise continue to increase. Almost every year the Indonesian government raises excise rates and retail selling prices (HJE) of cigarettes so that the contribution of excise to state revenue isquite high. The purpose of this study is to determine the supervision in excise and prosecution procedures related to violations in excise on tobacco products, as well as the efforts made in suppressing the circulation of illegal cigarettes. The analytical method used in this research is descriptive qualitative method. The results of the study indicate that the supervision and prosecution of illegal cigarettes by KPPBC TMP A Bekasi is categorized as good, as indicated by the office's regulation regarding cigarettes and the investigations they carry out under the law. However, in terms of supervision, there are still obstacles, such as the difficulty of obtaining information from thepublic, and the lack of knowledge and soft skills of officers.