Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/22070
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dc.contributor.advisorSiregar, Taufik-
dc.contributor.advisorZulyadi, Rizkan-
dc.contributor.authorMulyana, Nantama-
dc.date.accessioned2023-11-23T07:31:35Z-
dc.date.available2023-11-23T07:31:35Z-
dc.date.issued2023-07-21-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/22070-
dc.description95 Halamanen_US
dc.description.abstractPenelitian ini dilakukan untuk membahas kebijakan penanggulangan kejahatan tindak pidana cukai hasil tembakau pada Kantor Wilayah DJBC Sumatera Utara. Fenomena yang terjadi kenaikan tarif cukai setiap tahun tidak menurunkan konsumsi hasil tembakau di Indonesia malah meningkatkan peredaran hasil tembakau ilegal. Metode penelitian digunakan adalah penelitian yuridis normatif didukung data empiris dan wawancara. Sifat penelitian ini deskriftif analisis. Hasil penelitian kebijakan penanggulangan kejahatan tindak pidana cukai hasil tembakau pada Kantor Wilayah DJBC Sumatera Utara mengacu kepada UU No 11 Tahun 1995 diubah terakhir dengan UU No 7 Tahun 2021, Peraturan Menteri Keuangan Nomor 237/PMK.04/2022, dan Instruksi Direktur Jenderal Bea dan Cukai nomor: INS-05/BC/2022 tanggal 1 November 2022. Kantor Wilayah DJBC Sumatera Utara pada tahun 2021-2022 belum melakukan penyelesaian perkara pidana cukai hasil tembakau dengan restorative justice. Kendala dihadapi Kantor Wilayah DJBC Sumatera Utara dalam masalah belum adanya peraturan pelaksanaan Undang-undang, belum dilaksanakannya peranan yang seharusnya dari PPNS Bea dan Cukai, Sarana dan prasarana kurang mendukung, minimnya kesadaran hukum masyarakat, budaya merokok dan persepsi negatif terhadap peraturan cukai hasil tembakau. This research was conducted to discuss the criminal policy on tobacco excise at North Sumatra Regional Office of the DGCE. The phenomenon of increasing excise rates every year does not reduce tobacco consumption in Indonesia but instead increases the circulation of illegal tobacco products. The research method used is normative juridical research supported by empirical data and interviews. The nature of this research is descriptive analysis. The results of the research on the policy of combating tobacco excise criminal offenses at the North Sumatra Regional Office of the DGCE refer to Law No. 11 of 1995 as last amended by Law No. 7 of 2021, Minister of Finance Regulation No. 237/PMK.04/2022, and DGCE Instruction No. INS-05/BC/2022 dated November 1, 2022. The North Sumatra Regional Office of the DGCE has not yet resolved tobacco excise criminal cases with restorative justice from 2021 to 2022. The obstacles faced by the North Sumatra Regional Office of the DGCE include the absence of implementing regulations for the law, the failure to implement the roles of Customs and Excise investigators, inadequate facilities and infrastructure, low legal awareness of the public, smoking culture, and negative perceptions of tobacco excise regulations.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;211803009-
dc.subjectexciseen_US
dc.subjecttobaccoen_US
dc.subjectPolicyen_US
dc.subjectKebijakanen_US
dc.subjecthasil tembakauen_US
dc.subjectCukaien_US
dc.titleKebijakan Penanggulangan Kejahatan Tindak Pidana Cukai Hasil Tembakau Pada Kantor Wilayah Direktorat Jenderal Bea Dan Cukai (DJBC) Sumatera Utaraen_US
dc.title.alternativeCrime Prevention Policy for Tobacco Products Excise Crimes at the North Sumatra Regional Office of the Directorate General of Customs and Excise (DJBC)en_US
dc.typeTesis Magisteren_US
Appears in Collections:MT - Master of Law

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