PELAKSANAAN PENYIDIKAN OLEH DIREKTORAT JENDERAL BEA DAN CUKAI TELUK BAYUR PADANG TERHADAP TINDAK PIDANA MENYIMPAN ROKOK TANPA PITA CUKAI
Abstract
ABSTRACT
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Investigation against the crime store smoking without tax bands are conducted by Investigator civil servant (1988) it is regulated in article 63 clause (1) Act No. 11 of the year 1995 as amended by Act No. 39 of the year 2007 about the tax. In the process penyidikannya party customs and Excise Bay Meadow Teluk Bayur has a special team to conduct the investigation on the case of a criminal offence save smoking without the tax bands. Formulation of the problem (1) How is the implementation of the investigation carried out by the Directorate of customs and Excise of the Gulf Desert towards Teluk Bayur criminal offence save smoking without tax bands? (2) Whether the obstacles encountered by investigators of the Directorate of customs and Excise of the Bay of Teluk Bayur in the field of investigation criminal offence save smoking without tax bands? This research use sociological approach. The source of the data used are primary data in the form of secondary legal materials, secondary, and tertiary. Data collection techniques used are interviews and study documents. The secondary data were analyzed qualitatively. A summary of research results (1) the investigation carried out by the Directorate of Customs and Excise of the Gulf Desert towards Teluk Bayur criminal offence save smoking without excise tape begins with the process of receiving a report, do the first action, the arrest and detention, searches, confiscation, inspection of suspects and witnesses, the completion of the investigation (2) Obstacles encountered by investigators in the pelaksaan investigation against a suspect i.e. internal constraint are: no discovery place-making cigarettes without excise ribbons as well as the lack of coordination between the investigating Directorate General of customs and Excise of the Bay of Teluk Bayur Padang with police resort city of Padang, and external constraint are: the lack of public awareness about smoking being consumed must wear the Ribbon excise tax.
Keywords: Investigation, Crime, Smoking, Tax Bands
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