Electronic Theses and Dissertation

Peredaran rokok ilegal di kota sabang merupakan tindak pidana di bidang cukai yang dapat menimbulkan kerugian negara, persaingan usaha yang tidak sehat, serta membahayakan kesehatan masyarakat. hal tersebut diatur dalam pasal 54 undang-undang nomor 39 tahun 2007 tentang cukai dan pasal 13 ayat (3) huruf c dan d peraturan menteri keuangan nomor 237/pmk.04/2022 tentang penelitian dugaan pelanggaran di bidang cukai. meski aturannya sudah ada, tapi kasus tindak pidana rokok ilegal tersebut masih saja terjadi, hal ini dibuktikan dengan adanya 96 penindakan dari tahun 2023 hingga awal 2026 di kota sabang. tujuan penelitian ini untuk menjelaskan proses penegakan hukum, mengidentifikasi faktor-faktor yang menjadi penghambat, serta menganalisis upaya yang dilakukan menanggulangi tindak pidana peredaran rokok ilegal. penelitian ini menggunakan metode penelitian yuridis empiris yaitu penelitian yang mengkaji implementasi hukum dalam masyarakat, adapun data yang digunakan meliputi data lapangan dan kepustakaan yang kemudian dianalisis secara deskriptif guna mendeskripsikan hasil penelitian yang relevan dengan permasalahan yang diteliti. hasil penelitian menunjukkan bahwa penegakan hukum berupa penanganan perkara tindak pidana rokok ilegal di kota sabang meliputi tahap pemeriksaan, penyitaan barang bukti, wawancara terhadap pelaku, dan penyelesaian perkara melalui mekanisme pembayaran denda administratif namun apabila pelaku enggan membayar denda tersebut maka perkara ditingkatkan ke tahap penyidikan berdasarkan asas ultimum remedium. faktor penghambat utama berasal dari aspek normatif, yaitu adanya mekanisme penyelesaian melalui pembayaran denda yang dinilai belum memberikan efek jera secara optimal kepada pelaku. adapun upaya penanggulangan dilakukan melalui langkah preventif berupa operasi pasar rutin, patroli laut & darat, sosialisasi, peningkatan kompetensi pegawai, dan monitoring harga jual, serta langkah represif berupa penindakan dan pengenaan sanksi terhadap pelaku yang memperdagangkan rokok ilegal. disarankan agar kantor pengawasan dan pelayanan beas dan cukai tipe madya pabean c kota sabang meningkatkan pengawasan terhadap jalur masuk barang ke kota sabang, memperluas sosialisasi kepada pedagang dan masyarakat, serta menerapkan aturan hukum yang lebih tegas khususnya dalam hal penerapan sanksi guna meningkatkan efektivitas pemberantasan peredaran rokok ilegal dan menciptakan efek jera bagi pelaku.

The circulation of illicit cigarettes in Sabang City constitutes an excise-related criminal offense that may result in financial losses to the State, create unfair business competition, and endanger public health. Such conduct is regulated under Article 54 of Law Number 39 of 2007 concerning Excise and Article 13 paragraph (3) letters (c) and (d) of the Minister of Finance Regulation Number 237/PMK.04/2022 concerning the Investigation of Alleged Violations in the Excise Sector. Despite the existence of these legal provisions, offenses involving the circulation of illicit cigarettes continue to occur, as evidenced by 96 enforcement actions undertaken in Sabang City between 2023 and early 2026. This research aims to explain the law enforcement process, identify the factors that hinder effective enforcement, and analyze the measures undertaken to combat the criminal offense of illicit cigarette distribution. This study employs an empirical juridical research method, which examines the implementation of law in society. The research is based on both field data and library research, which are subsequently analyzed descriptively to present findings relevant to the legal issues under examination. The findings indicate that law enforcement in handling illicit cigarette cases in Sabang City consists of case examination, seizure of evidence, interviews with the offenders, and case settlement through the payment of administrative fines. However, where an offender refuses to pay the administrative fine, the case is escalated to the formal investigation stage in accordance with the ultimum remedium principle. The primary obstacle to effective enforcement is normative in nature, namely the availability of a settlement mechanism through the payment of administrative fines, which has not been considered sufficiently effective in creating a deterrent effect on offenders. Measures to combat illicit cigarette circulation include preventive efforts, such as routine market inspections, maritime and land patrols, public awareness campaigns, capacity building for customs officers, and monitoring of retail prices, as well as repressive measures, including enforcement actions and the imposition of sanctions against individuals engaged in the trade of illicit cigarettes. It is recommended that the Sabang City Customs and Excise Supervision and Service Office (Medium Customs Office Type C) strengthen supervision over entry routes for goods into Sabang City, expand public outreach programs targeting merchants and the general public, and implement stricter enforcement of applicable laws, particularly with respect to the imposition of sanctions, in order to enhance the effectiveness of combating the circulation of illicit cigarettes and to create a stronger deterrent effect on offenders.