Electronic Theses and Dissertation

Peredaran rokok ilegal tanpa pita cukai di Kota Banda Aceh masih menjadi permasalahan yang menunjukkan pentingnya pengawasan yang efektif dalam menjamin kepatuhan terhadap ketentuan cukai. Penelitian ini bertujuan mengkaji penerapan regulatory governance oleh Kantor Pengawasan dan Pelayanan Bea Cukai Tipe Madya Pabean C (KPPBC TMP C) Banda Aceh dalam pengawasan peredaran rokok ilegal serta mengidentifikasi kendala yang dihadapi. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Analisis dilakukan berdasarkan teori regulatory governance Levi-Faur yang meliputi lima indikator, yaitu independensi, akuntabilitas, transparansi, kewenangan, serta kolaborasi dan koordinasi. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan regulatory governance dalam pengawasan rokok ilegal oleh KPPBC TMP C Banda Aceh telah berjalan cukup baik. Independensi tercermin dari pelaksanaan pengawasan tanpa intervensi pihak lain. Akuntabilitas diwujudkan melalui penyusunan Berita Acara Penindakan (BAP), pengelolaan barang bukti, pelaporan hasil penindakan, serta pemusnahan barang bukti sesuai prosedur. Transparansi dilakukan melalui publikasi kegiatan pemusnahan barang bukti kepada masyarakat. Kewenangan terlihat dari pembagian tugas yang jelas antarinstansi berdasarkan peraturan perundang-undangan. Kolaborasi dan koordinasi diwujudkan melalui kerja sama dengan instansi terkait dalam pelaksanaan pengawasan dan penindakan. Pengawasan masih menghadapi kendala berupa keterbatasan personel, luasnya wilayah pengawasan, kebocoran informasi rencana penindakan, tingginya minat masyarakat terhadap rokok murah, serta sanksi yang belum memberikan efek jera. Oleh karena itu, KPPBC TMP C Banda Aceh perlu meningkatkan kapasitas petugas, memperkuat pengawasan di wilayah pesisir, meningkatkan keamanan informasi internal, serta mendorong partisipasi masyarakat dalam melaporkan peredaran rokok ilegal.
Kata Kunci: Regulatory governance, Pengawasan, Rokok Ilegal, Cukai, KPPBC TMP C Banda Aceh

The circulation of illegal cigarettes without excise stamps in Banda Aceh continues to pose a significant challenge, emphasizing the need for effective regulatory oversight to ensure compliance with excise regulations. This study examines the implementation of regulatory governance by the Customs and Excise Supervision and Service Office Type Madya Customs C Banda Aceh (KPPBC TMP C Banda Aceh) in monitoring the circulation of illegal cigarettes and identifies the obstacles encountered in the implementation process. A qualitative research method with a case study approach was employed. Data were obtained through observation, in-depth interviews, and documentation and were analyzed using Levi-Faur’s regulatory governance framework, which includes independence, accountability, transparency, authority, and collaboration and coordination. The results show that the implementation of regulatory governance by KPPBC TMP C Banda Aceh has been carried out relatively effectively. Independence is demonstrated through supervisory and enforcement activities conducted objectively and in accordance with applicable regulations. Accountability is reflected in the preparation of enforcement reports, management of evidence, reporting mechanisms, and the destruction of confiscated goods based on established procedures. Transparency is manifested through the provision of information to the public regarding enforcement outcomes, particularly the destruction of seized goods. Authority is evident in the clear allocation of roles and responsibilities among relevant institutions. Meanwhile, collaboration and coordination are reflected in joint efforts with related agencies to support supervisory and enforcement activities. Nevertheless, several challenges persist, including limited human resources, the broad scope of the supervisory area, information leaks related to enforcement operations, high public demand for low-cost cigarettes, and sanctions that have not fully generated a deterrent effect. Therefore, strengthening personnel capacity, enhancing supervision, improving information security, and increasing public participation remain essential.. Keywords: Regulatory governance, Supervision, Illegal Cigarettes, KPPBC TMP C Banda Aceh.