PENGAWAASAN BEA DAN CUKAI TERHADAP PENGEDARAN LIQUID E CIGGARATE ILEGAL (Studi kasus Bea dan cukai kota Malang)

the distribution of illegal vape liquid in Indonesia, which is increasing along with the popularity of electronic cigarettes among the public, especially teenagers and young adults. Illegal liquid is a product that does not have a distribution permit from the Food and Drug Supervisory Agency (BPOM) and does not meet the safety standards set by the government. The purpose of this study is to determine the factors that encourage the circulation of illegal liquid, the impacts on consumers and the public, and law enforcement efforts carried out by the relevant authorities. The method used is a qualitative approach with interview techniques for business actors, consumers, and authorities, as well as documentation studies from various regulations and supporting data. The results of the study indicate that weak supervision, lack of public education, and high market demand are the main factors in the rampant circulation of illegal liquids. In addition, these illegal products are at risk of containing hazardous substances that can threaten the health of users. This study recommends strengthening regulations, increasing socialization, and synergy between agencies in supervising and taking action against illegal business actors.