Pengendalian Dan Penegakan Hukum Terhadap Peredaran Rokok Ilegal Dan Pita Cukai Palsu Oleh Direktorat Jenderal Bea Dan Cukai Dan Dinas Instansi Terkait Kota Surakarta
The study aims to reveal the monitoring and enforcement of law toward the distribution of illegal cigarette and false tax label by Customs General Directorate and the Related Official Board in Surakarta, to know factors resisting the effectivity of monitoring and law enforcement toward the distribution of illegal cigarette, and to know the way taken by the Customs General Directorate and Related Official Board in Surakarta to solve the factor resisting the effectivity of monitoring and law enforcement toward the distribution of illegal cigarette in Surakarta. The method of the study is empirical jurisdiction. It is a descriptive study. The study is conducted in the Customs General Directorate in Surakarta, Pamong Praja Police Corps in Surakarta, and Industry Official Board in Surakarta. It uses primary and secondary data. The data are collected by literary study and interview as well as observation to the source of data which are those who know much concerning the problem studied. The result of the study shows that the monitoring and law enforcement toward the distribution of illegal cigarette is done through controlling the production of cigarette in the producer and controlling the distribution in the distribution site of illegal cigarette tax. The law enforcement is done by taking action and prosecution to enforce the law of the illegal cigarette
