PENGAWASAN PEREDARAN CUKAI HASIL TEMBAKAU TERHADAP LIQUID VAPE PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEANAN B YOGYAKARTA

Roberkat, Reyhan (2023) PENGAWASAN PEREDARAN CUKAI HASIL TEMBAKAU TERHADAP LIQUID VAPE PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEANAN B YOGYAKARTA. S1 thesis, Universitas Atma Jaya Yogyakarta.

Preview	Text (Reyhan Roberkat) 200514023 0.pdf Download (2MB) | Preview
Preview	Text 200514023 1.pdf Download (287kB) | Preview
	Text 200514023 2.pdf Restricted to Registered users only Download (439kB)
Preview	Text 200514023 3.pdf Download (209kB) | Preview

Abstract

This legal research analyzes how the efforts to supervise the circulation of tobacco excise on liquid vape at the Yogyakarta Customs and Excise Supervision and Service Office Type Madya Pabeanan B. The research method used is normative legal research. Sources of legal materials in the form of primary and secondary legal materials. Data collection techniques with literature studies and interviews with sources. The research location is at the Yogyakarta Customs and Excise Supervision and Service Office, with the resource person being the First Expert Functional Officer of Investigation of the Yogyakarta Customs and Excise Office. Supervision of the circulation of tobacco excise on vape liquid at the Yogyakarta Customs and Excise Office by supervising the attachment of excise tapes, monitoring, and auditing. The obstacles to the Supervision of Tobacco Products Excise Distribution on Liquid Vape at the Yogyakarta Customs and Excise Supervision and Service Office of Customs Type B are due to price disparities, public resistance, lack of awareness and compliance of producers in producing and distributing tobacco products excise on illegal vape liquid. Efforts to overcome obstacles in the supervision of the circulation of tobacco excise on vape liquid at the Yogyakarta Customs and Excise Supervision and Service Office, namely by educating the public, the existence of ultimum remedium efforts, conducting direct evaluations in the field and collaborating with other related agencies. the existence of sanctions as a form of affirmation. The State through the Customs and Excise Supervision and Service Office of Yogyakarta Customs Type B should pay more attention and conduct more supervision because the community and factory entrepreneurs are very at risk of falsifying excise stamps, using used excise stamps, using excise stamps that are not intended, and circulating without excise stamps on the products produced, especially in the circulation of vape liquid. This is very possible and can cause potential state losses.

Actions (login required)

View Item