Legal Policy in Overcoming the Circulation of Cigarettes of No Cigarette Excise Tax Band

Aan  Wibowo; Agung Satryo  Wibowo; Febrian  Dirgantara; Didit Darmawan; Rafadi Khan Khayru; Eko  Wahyudi; Arif  Rahman

Authors

Aan Wibowo Universitas Sunan Giri Surabaya
Agung Satryo Wibowo Universitas Sunan Giri Surabaya
Febrian Dirgantara Universitas Sunan Giri Surabaya
Didit Darmawan Universitas Sunan Giri Surabaya
Rafadi Khan Khayru Universitas Sunan Giri Surabaya
Eko Wahyudi Universitas Sunan Giri Surabaya
Arif Rahman Universitas Sunan Giri Surabaya

Keywords:

law enforcement, illegal cigarettes, excise tax, market operations

Abstract

Law enforcement against the crime of cigarette distribution without excise tax is a crucial aspect in maintaining the integrity of the tax system and protecting public health. The phenomenon of cigarette distribution without excise tax is not only detrimental to the state in terms of finance, but also has the potential to endanger consumer health due to uncontrolled product quality. This study aims to analyze strategies and obstacles in law enforcement against these criminal acts. This research in terms of its type is observational research or survey legal research. In this study the population and respondents are the customs and the community in the local area represented by traders who circulate cigarettes without excise tax bands with a total of 22 people. Law enforcement against the circulation of cigarettes without excise tax is not just about enforcing the rules, but also a preventive measure to protect future generations. In addition, the application of the law against the circulation of cigarettes without excise tax is not only to protect state finances, but also to ensure that tobacco products are closely monitored for the welfare of society. All parties need to understand that collaboration is the key to success, and with joint efforts, we can create an environment free from the threat of this criminal offense. By doing so, we are not only securing the law, but also protecting our collective well-being and future.

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