PERANAN BEA CUKAI DALAM MENCEGAH TINDAK PIDANA PENYELUNDUPAN ROKOK BERPITA CUKAI BEKAS (StudiKasus: Kantor Bea danCukaiTelukBayur)

ABSTRACTUsed excise ribbons are excise bands that have previously been used by legal cigarettes and then reused for illegal cigarettes. The act was carried out to avoid excise taxes. Criminal use of used excise ribbons is regulated in Article 55 of Law Number 39 of 2007 concerning Excise. In 2017 there was smuggling of cigarettes with used excise tax in Bay Customs and Excise Law. The value of the goods from the arrests is estimated at Rp. 157,000,000 (one hundred fifty million rupiah). The problems in this study are: (1) What is the role of TelukBayur Customs and Excise in overcoming criminal acts of cigarette smuggling with used excise tax? (2) What are the barriers encountered by TelukBayur Customs and Excise officials in handling criminal acts of smuggling of cigarettes with ex-excise tax? This study used a socio-legal approach. Data sources used were primary data and secondary data. Data collected by interview and document study. Based on the results of the study it can be concluded: (1) The role of Customs and Excise officers on cigarette smuggling with used excise tax is carried out by preventive and repressive measures, (2) Customs and Excise officers experience several obstacles, namely: community legal awareness. Inadequate facilities and infrastructure and lack of human resources.Keywords: Role, Excise, Smuggling, Cigarettes