ANALISIS YURIDIS EMPIRIS PERAN BEA DAN CUKAI DI KOTA MALANG DALAM PENGAWASAN DAN PENINDAKAN TERHADAP ROKOK TANPA PITA CUKAI (STUDI KASUS DI KANTOR BEA DAN CUKAI MALANG)

This research aims to examine the efforts and the effectiveness of supervision and enforcement carried out by the Malang City Customs and Excise Office in tackling the circulation of cigarettes without excise stamps. This study uses an empirical legal research method with a juridical-sociological approach, and data collection techniques including interviews, observations, and literature review. The findings show that the Malang Customs Office has implemented two main strategies: preventive efforts through regular public outreach and education, and repressive measures through joint patrols with law enforcement agencies. However, the effectiveness of these measures remains limited, as indicated by the continued high circulation of illegal cigarettes in traditional markets and retail stalls. The implementation of monitoring and enforcement is guided by Law Number 39 of 2007 on Excise and the latest operational guidelines outlined in Director General Regulation Number PER-8/BC/2024. Nevertheless, limitations in human resources, operational tools, and low public legal awareness remain significant obstacles. Based on Soerjono Soekanto's theory of legal effectiveness, the implementation of the law at the regional level has not fully met the criteria of effective law enforcement, particularly due to the gaps in public compliance and logistical support. Therefore, this study recommends improving operational facilities, strengthening coordination between internal units, and enhancing public education with approaches tailored to the local socio-economic context. In addition, synergy between national fiscal policy and local community adaptation capacity should be considered in developing more sustainable excise policies.