PERANAN BEA DAN CUKAI DALAM MENCEGAH TINDAK PIDANA PENYELUNDUPAN MINUMAN MENGANDUNG ALKOHOL. (STUDI KASUS: KANTOR BEA DAN CUKAI TELUK BAYUR DI PADANG

Claudya Laura Fransisca Sagala Claudya Laura F S

Abstract


ABSTRACT

The role of Customs and Excise in preventing alcoholic smuggling of alcoholic beverages is regulated in Law No. 17 of 2006 on Customs Articles 3 and 4A, the role of Customs and Excise in preventing the commission of smuggling and the eradication of smuggling of alcoholic beverages is a very By the government, in particular Bayur Bay customs and excise, as a complex crime, smuggling can not be thoroughly removed but can be reduced both from quantity and quality. The formulation of this issue are: (1) How does the role of Customs and Excise in preventing the crime of smuggling of alcoholic beverages? (2) What are the obstacles faced by Customs and Excise in preventing the crime of smuggling containing alcohol? The type of this research is sociological juridical, data source are primary data and secondary data. Data collection techniques are interviews and document studies. The data were analyzed qualitatively: Conclusion of research result: (1) The role of Customs and Excise in preventing the crime of smuggling of alcoholic beverages has been done maximally. Customs and Excise as a traffic controller of goods is closely related to the executor in combating smuggling. (2) obstacles that hamper Customs and Excise officers in preventing criminal smuggling of lack of legal materials, lack of coordination and cooperation of Customs and Excise officers are less able to overcome the problem of smuggling crime.

Keywords : Roles, Customs and Excise, Smuggling, Alcoholic Beverages

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