Juridical Socio-Criminology Of The Circulation Of Illegal Cigarettes Without Excise Tax Bands (Study At The Customs And Excise Office Of Malang)

Abstract

The circulation of illegal cigarettes without excise bands is currently still a problem that needs to be considered by all stakeholders. Due to this problem, the community responded positively to minimize its circulation.  Looking at the current situation, this research will discuss the juridical socio-criminology of the circulation of illegal cigarettes without excise tax bands by choosing a research location in Malang City. The problem discussed is about the factors of the rampant circulation of illegal cigarettes and efforts to overcome them. Based on the research that has been conducted, the factors causing this are market demand, the price of illegal cigarettes is cheaper than cigarettes subject to excise tax due to the higher excise tax price, and illegal cigarettes and legal cigarettes have a taste that tends to be the same. This happens because of the lack of maximum implementation of the regulation on the prohibition of illegal cigarettes without excise tax. Efforts to minimize the circulation of illegal cigarettes are carried out by the Malang Customs & Excise and the Regional Government of Malang City by providing education and socialization to the public about the prohibition of illegal cigarettes without excise tax to be traded. So, the advice that can be given to prevent and eradicate the criminal act of the circulation of illegal cigarettes without excise is the need for awareness and the active role of the community to participate in providing information in preventing the circulation and consumption of illegal cigarettes without excise.