@phdthesis{digilib68236,
           month = {July},
           title = {ANALISIS PENEGAKAN HUKUM TERHADAP TINDAK PIDANA PEREDARAN ROKOK ILEGAL DI DAERAH ISTIMEWA YOGYAKARTA},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 20103040116 Muhammad Aqil Muzammil},
            year = {2024},
            note = {Pembimbing: Gilang Kresnanda Annas, S.H., M.H.},
        keywords = {Penegakan Hukum, Hukum Pidana Administrasi, Cukai, Rokok Ilegal},
             url = {https://digilib.uin-suka.ac.id/id/eprint/68236/},
        abstract = {Excise is a government levy imposed on certain goods that possess specific properties or characteristics as stipulated in the excise law. One of the products subject to excise is tobacco products, commonly known as cigarettes. Recently, the state has incurred significant losses due to the increasingly widespread circulation of illegal cigarettes, including in the Special Region of Yogyakarta. The act of distributing illegal cigarettes constitutes a criminal offense, as outlined in Law No. 39 of 2007 concerning the Amendment of Law No. 10 of 1995 on Excise. In this study, the author aims to discuss the efforts of law enforcement against the circulation of illegal cigarettes in the Special Region of Yogyakarta carried out by Yogyakarta Customs and Excise, and to analyze the obstacles encountered in enforcing the law against the criminal act of illegal cigarette distribution in the Special Region of Yogyakarta.
The type of research used in the preparation of this thesis is field research, which is descriptive in nature and uses an empirical juridical approach. It focuses on field research while examining various legal regulations and combining them with the facts that occur in the effort to enforce the law against the criminal offense of illegal cigarette distribution in the Special Region of Yogyakarta Province.
The research findings indicate that efforts to enforce the law against illegal cigarette distribution in the Special Region of Yogyakarta are carried out through both preventive and repressive measures. In practice, Yogyakarta Customs involves the Civil Service Police Unit (Satpol PP) in these efforts. Preventive measures include conducting socialization and public education initiatives. Repressive measures involve enforcement actions such as seizing illegal cigarettes and processing offenders both administratively and through criminal law. However, law enforcement has not been fully effective due to persistent violations where administrative fines are not paid, and criminal law has not been utilized to its full extent. The low level of public awareness regarding compliance and the cessation of illegal cigarette use, coupled with insufficient socialization and education from Yogyakarta Customs and Satpol PP of the Special Region of Yogyakarta, continues to contribute to the ongoing issue of illegal cigarette distribution.}
}