Analis Yuridis Terhadap Kasus Tindak Pidana Peredaran Rokok Tanpa Dilengkapi Pita Cukai Di Wilayah Kabupaten Karanganyar

Perdana, Ichsandi Naufal Putra and , Achmad Miftah Farid, S.H., M.H. (2025) Analis Yuridis Terhadap Kasus Tindak Pidana Peredaran Rokok Tanpa Dilengkapi Pita Cukai Di Wilayah Kabupaten Karanganyar. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Cigarette circulation has an important role in terms of state and regional income because cigarettes in circulation must be taxed as evidenced by the attachment of excise stamps to cigarette packages circulating in the community. This study aims to analyze how the application of law enforcement against the circulation of cigarettes without excise tax in the Karanganyar Regency Area and provide input to the government on matters that must be addressed to reduce the circulation of cigarettes without excise tax. This research uses normative research and uses a statutory approach and case approach. Primary data in this study comes from interviews with Surakarta Customs because this research is in the Karanganyar Regency area which is the area of authority of Surakarta Customs and Law Number 39 of 2007 concerning excise, Law Number 7 of 2021 concerning Harmonization of Tax Regulations and PMK Number 143 of 2023. Secondary data from this research comes from journals and reading books that support and are related to the theme or research title. Based on the data obtained, it will be analyzed deductively and descriptively with organized sentences so that it is easy to understand. The research results of this study found that the circulation of cigarettes without excise tax bands is still widely circulating in the Karanganyar Regency. Surakarta Customs together with the Karanganyar Regency government have collaborated in making prevention efforts but this is still not optimal. In addition, the working area and human resources of Surakarta Customs are an obstacle in carrying out law enforcement. Another factor found that there is still a need for the formation of local regulations to reduce the burden on Surakarta Customs in enforcing the law against the circulation of cigarettes without excise tax.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Rokok, Pita Cukai, Rokok Tanpa Pita Cukai
Subjects:	K Law K Law > Indonesia Law > Hukum Pidana
Divisions:	Fakultas Hukum > S1 Ilmu Hukum
Depositing User:	ICHSANDI NAUFAL PUTRA PERDANA
Date Deposited:	13 Feb 2025 04:52
Last Modified:	13 Feb 2025 04:52
URI:	http://eprints.ums.ac.id/id/eprint/131951

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