PENEGAKAN HUKUM TINDAK PIDANA BAGI PRODUSEN ROKOK ILEGAL DI KOTA MALANG (STUDI KASUS BEA CUKAI KOTA MALANG

The distribution of illegal cigarettes in Malang City has become a multidimensional problem that touches on legal, economic, and social aspects. This city is known as one of the centers of illegal cigarette production in Indonesia, which causes large state losses due to the loss of excise revenues, as well as creating unhealthy business competition. This study aims to analyze the implementation of law enforcement by the Malang City Customs and Excise Office against illegal cigarette producers, as well as identifying inhibiting factors in the enforcement process. This study uses an empirical legal approach method, with data collection techniques through interviews with Customs officials, document studies, and qualitative data analysis. The results of the study indicate that law enforcement against illegal cigarette producers has not been running optimally. Although enforcement efforts have been made in the form of market operations, confiscation of evidence, and imposition of administrative sanctions (UR fines), Article 54 and Article 56 of Law Number 39 of 2007 concerning Excise have not been fully implemented optimally. This is due to limited human resources, considerations of the capacity of correctional institutions, high social resistance of the community in the production area, and the sophistication of the perpetrators' methods. In addition, administrative sanctions have not been proven to have a deterrent effect, so that many perpetrators repeat their actions. This study recommends a more comprehensive law enforcement strategy, including optimizing the application of criminal sanctions, increasing law enforcement intelligence, cross-agency cooperation, and involving the community in prevention efforts. Repressive efforts need to be balanced with legal education and alternative economic empowerment for the community who have been involved in illegal cigarette production practices. Thus, law enforcement in the field of excise is not only coercive, but also solution-oriented and sustainable in the long term.