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dc.contributor.advisorNasution, Aulia Arif
dc.contributor.authorPardede, Sarah Audrey Tennesse
dc.date.accessioned2025-07-22T08:19:11Z
dc.date.available2025-07-22T08:19:11Z
dc.date.issued2025
dc.identifier.urihttps://repositori.usu.ac.id/handle/123456789/106201
dc.description.abstractThe circulation of illegal cigarettes in Indonesia remains a major challenge, particularly within the jurisdiction of the Customs and Excise Supervision and Service Office (KPPBC) Type B Medan. According to data from the Directorate General of Customs and Excise (DJBC), the potential state loss due to illegal cigarettes in 2023 was estimated at IDR 5 trillion. Additionally, the number of active smokers in Indonesia in 2023 was estimated at 70 million people, with 7.4% of them aged 10-18 years. The prevalence of illegal cigarette circulation nationwide in 2023 was recorded at 4.9% of total national cigarette consumption, a decrease from 5.5% in 2022. This study aims to analyze the effectiveness of illegal cigarette eradication strategies implemented by KPPBC Medan from the perspective of officers, as well as to identify the challenges and supporting factors encountered. The research focuses on supervision, enforcement, and prevention efforts against illegal cigarettes, including those without excise stamps, with counterfeit, reused, or misused excise stamps. The research method used is a qualitative approach with a case study at KPPBC Type B Medan. Data were collected through in-depth interviews with officers, field observations, and documentation of enforcement data from 2023 to 2024. The analysis examines the experiences, strategies, and real obstacles faced by officers in carrying out supervision and enforcement duties. The research results show that KPPBC Medan conducted 94 enforcement actions and confiscated 873,216 illegal cigarettes throughout 2023. In 2024, the office has carried out 97 enforcement actions and seized 1,187,329,340 illegal cigarettes. Although active supervision is ongoing, the effectiveness of eradication efforts is still hampered by limited personnel, the vast coverage area, and the increasingly sophisticated methods used by offenders. This research is expected to serve as an evaluation material and provide recommendations for more adaptive and effective supervision policies in the future.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectIllegal Cigarettesen_US
dc.subjectKPPBC Medanen_US
dc.subjectExcise Supervisionen_US
dc.subjectEradication Strategyen_US
dc.subjectOfficer Perspectiveen_US
dc.titlePemberantasan Rokok Ilegal Wilayah Hukum Kantor Pengawasan dan Pelayanan Bea dan Cukai (KPPBC) Medan Ditinjau dari Perspektif Petugasen_US
dc.title.alternativeEradication of Illegal Cigarettes in The Jurisdiction of The Customs and Excise Supervision and Service Office (KPPBC) Medan from The Perspective of Officersen_US
dc.typeThesisen_US
dc.identifier.nimNIM222600061
dc.identifier.nidnNIDN0007018603
dc.identifier.kodeprodiKODEPRODI62402#Perpajakan
dc.description.pages95 Pagesen_US
dc.description.typeKertas Karya Diplomaen_US
dc.subject.sdgsSDGs 4. Quality Educationen_US


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