PERAN KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN B YOGYAKARTA DALAM MENCEGAH PEREDARAN HASIL TEMBAKAU ILEGAL YANG TERMASUK DALAM GOLONGAN BARANG KENA CUKAI ILEGAL

Rajasa, Richardo Patra (2024) PERAN KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN B YOGYAKARTA DALAM MENCEGAH PEREDARAN HASIL TEMBAKAU ILEGAL YANG TERMASUK DALAM GOLONGAN BARANG KENA CUKAI ILEGAL. S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

The Customs Supervision and Service Office of Customs Type B Yogyakarta is a vertical agency of the Directorate General of Customs that is under and directly responsible to the Regional Office of the Directorate General of Customs of Central Java and Yogyakarta Special Region, which has a role in monitoring and preventing the circulation of illegal tobacco products. The circulation of illegal products is a complex problem because it affects public health and causes economic and tax losses to the state. One of the illegal tobacco products is illegal cigarette products which are tobacco products in the form of rolled cigarettes circulating in the territory of Indonesia which in their manufacture and circulation do not fulfill the provisions in Article 4 paragraph (1) of the Law of the Republic of Indonesia Number 11 of 1995 concerning Excise. In research conducted normatively by conducting interviews with sources, there are still quite a lot of obstacles for the Yogyakarta Customs and Excise in preventing the circulation of illegal cigarettes. Because of this, the Yogyakarta Customs and Excise is making preventive and repressive efforts to reduce the high circulation of illegal cigarettes in the city of Yogyakarta.

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