PENANGGULANGAN PEREDARAN ROKOK ILEGAL: STUDI EMPIRIS DI BEA CUKAI PAMEKASAN MADURA

Because it causes state losses and disrupts public compliance with the law, the circulation of illegal cigarettes is a major problem in the customs and excise sector. Illegal cigarettes are widespread in Pamekasan Regency, Madura. The purpose of this study is to examine the countermeasures efforts undertaken by Pamekasan Madura Customs and Excise and identify the obstacles encountered in their implementation. The research method used is empirical law with a
sociological juridical approach. Data collected through observation, interviews, and documentary research were then analyzed qualitatively. The results show that Pamekasan Madura Customs has implemented countermeasures using
preventive and repressive methods. Repressive efforts are carried out through
action, confiscation, and the application of legal sanctions; preventive efforts are
carried out through socialization, education, and supervision. Because socialization cannot change public behavior and supervision is still limited, its implementation is not ideal. Limited human resources, the vast area of supervision, economic factors that encourage the consumption of illegal cigarettes, and a lack of coordination between agencies are some of the obstacles faced. Therefore, to combat the circulation of illegal cigarettes, it is necessary to increase the efficiency of monitoring methods, increase cooperation between organizations, and take an approach that is more appropriate to the social and economic conditions of the community.