PERANAN PENYIDIK PEGAWAI NEGERI SIPIL DIREKTORAT JENDERAL BEA DAN CUKAI DALAM PENYIDIKAN TINDAK PIDANA PENYELUNDUPAN DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TANJUNG PRIOK

Bhakti , Hagni Kumboro (2012) PERANAN PENYIDIK PEGAWAI NEGERI SIPIL DIREKTORAT JENDERAL BEA DAN CUKAI DALAM PENYIDIKAN TINDAK PIDANA PENYELUNDUPAN DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TANJUNG PRIOK. S1 thesis, UAJY.

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Abstract

Cocerning the efforts to prosperous its citizenry, Indonesia has done several things involve regulation, supervision and economical control appropriate with the Act of 1945 Article 33. The needed fund resources to prosperous its citizenry is from the tax and the other legal excise, which the implementation is given to the General Exice Tax Directorate under the authority of Chancellor of the Exchequer. The duty and the function of the general Exice Tax Directorate are not only to do input tax, excise collection, or the other collection, but also to do a series of an injustice smuggling investigation. The investigation of injustice smuggling is done considering the extent number of violation in importing goods from overseas countries and exporting goods from the country to the overseas countries The government always makes serious effort in order to overcome the smuggling which damage the country. The eradication of smuggling will lead to the country’s goal written in Act of 1945 that is to put forward the general prosperity

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