ANALISIS PERAN KANTOR BEA CUKAI TERHADAP PENGAWASAN ROKOK TANPA PITA CUKAI DI KOTA MALANG (Studi Pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Malang)

This research analyzes the Role of the Customs Office in Monitoring Cigarettes Without Excise Stamps in Malang City. The research questions in this study are: first, what is the role of the Malang City Customs Office in monitoring the circulation of cigarettes without excise stamps in Malang City? The research method used is a sociological juridical research method, with data collection techniques involving library and field studies, and employing qualitative descriptive analysis.

The results of this study indicate that the role of the Malang City Customs Office in overseeing illegal cigarettes through socialization about the legal consequences and state losses is still ineffective, as many people are indifferent to the impacts. Obstacles in monitoring include economic, legal, cultural, and regional factors, as well as low public awareness, the involvement of certain individuals, and Malang's position as a transportation route. A synergy between preventive and repressive approaches is needed to improve compliance. The author recommends that the government, the public, and traders should better understand the dangers and losses caused by the sale of cigarettes without excise stamps.