PELAKSANAAN PENYIDIKAN OLEH PENYIDIK KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN B TELUK BAYUR TERHADAP PELAKU YANG MENJUAL ROKOK TIDAK DILEKATI PITA CUKAI
Abstract
ABSTRACT
The Directorate General of Customs and axcise has the authority to follow up the protection issued by the xcise including excise on tobacco in the form of cigarettes, the authority is regulated in article 63 of 2007 conerning excise. One of the crimes that accurred in the city of Pariaman around 2018, the FR suspect was danied article 55 of the law on excise. Problem formulation: (1) how the investigation begins with the process of confiscating and being transferred by investigators from the directorate general of customs and axise in bayur padang in conducting an investigation of the perpetrators of selling cigarettes not adhered to with excise tapes.(2) obstacles encountered by investigators of the directorate general of customs and axcise Teluk Bayur Padang in conducting a criminal investigation to save cigarettes without excise tapes. The type of approach used in this research is sociologicaljuridical. Data colleted by interview and study document. Data sources used in this study are primary and secondary data, data is analyzed in a qualitative way. Conclusions of the results of the study: (1) investigation, receiving reports. Investigations, arrests, detention, confiscation, BAP. (2) the constraints found are internal and external consraints. Keywords: implemetation, investigation, actors, excise tapes.
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