PENEGAKAN HUKUM TERHADAP TINDAK PIDANA PEREDARAN ROKOK TANPA PITA CUKAI DIHUBUNGKAN DENGAN PASAL 54 UNDANG-UNDANG NOMOR 39 TAHUN 2007 TENTANG CUKAI DI TASIKMALAYA

Abstract

The circulation of cigarettes with fake excise stamps has become a problem that requires serious handling in various regions, including Tasikmalaya, West Java. This phenomenon not only causes financial losses to the state through lost tax and excise revenues, but also has detrimental social and economic impacts, both for the legal cigarette industry and consumers. In this research, the identification of the problem is how law enforcement regarding the criminal act of distributing cigarettes without excise stamps is linked to Article 54 of Law Number 39 of 2007 concerning Excise in Tasikmalaya, the obstacles and efforts. Meanwhile, the research method used is descriptive analytical using a normative juridical approach, namely this research is aimed at existing legal norms linked to legal theory. Meanwhile, data collection techniques use library and field research methods using observation and interviews. The results of the discussion and conclusions obtained based on the results of this research are that law enforcement regarding the criminal act of distributing cigarettes without excise stamps is linked to Article 54 of Law Number 39 of 2007 concerning Excise in Tasikmalaya, which is as follows: it has not run optimally because cigarettes are still frequently found This is illegal, resulting in losses to the state and the widespread circulation of illegal cigarettes in the community. The obstacles that hinder Customs and Excise in enforcing the law regarding the criminal act of distributing cigarettes without excise stamps are related to Article 54 of Law Number 39 of 2007 concerning Excise in Tasikmalaya, namely as follows: a. There is still a lack of public awareness of illegal cigarettes. b. There is still weak supervision and enforcement carried out by the relevant authorities. c. There is still a lack of awareness of cigarette manufacturers in producing illegal cigarettes. d. There are still weak rules or regulations regarding the distribution of illegal cigarettes, and there is an increase in excise rates. Efforts that can be made to overcome obstacles that hinder Customs and Excise in enforcing the law regarding the criminal act of distributing cigarettes without excise stamps are linked to Article 54 of Law Number 39 of 2007 concerning Excise in Tasikmalaya, namely as follows: Action and Investigation ( P2) in taking action and enforcing regulations on illegal cigarettes, this outreach is carried out every 3 months by visiting several shops in the Customs and Excise control area in Tasikmalaya, increasing awareness and legal compliance. It would be better for the public to be given an understanding of the dangers of illegal cigarettes so that people understand that consuming illegal cigarettes, apart from harming their health, can also be detrimental to the country