Peran Direktorat Penindakan dan Penyidikan Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean A Bekasi dalam Pelaksanaan Fungsi Pengawasan Peredaran Rokok Ilegal di Wilayah Bekasi

Fadillah, Yusuf (2025) Peran Direktorat Penindakan dan Penyidikan Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean A Bekasi dalam Pelaksanaan Fungsi Pengawasan Peredaran Rokok Ilegal di Wilayah Bekasi. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to examine the implementation of supervisory functions, obstacles, and efforts of the Enforcement and Investigation Section of the Customs and Excise Office Type Madya Pabean A Bekasi in combating the circulation of illegal cigarettes. This research employs a descriptive qualitative method through interviews, observations, and documentation, using Travis Hirschi’s Social Control Theory as the analytical framework, which emphasizes four main indicators: attachment, commitment, involvement, and belief. The findings reveal that supervision has been carried out in an integrated manner through intelligence activities, patrols, and enforcement operations, demonstrating the officers’ strong attachment to institutional values and integrity, high commitment to performing their duties in accordance with legal norms, and active involvement in inter-agency coordination and public outreach. Meanwhile, public belief in the legitimacy of the law still needs to be strengthened due to the low level of awareness regarding excise regulations. The challenges faced include limited personnel, budget constraints, and inadequate intelligence data, compounded by economic factors that drive public demand for illegal cigarettes. This study recommends enhancing inter-agency synergy, optimizing the use of information technology, and intensifying public legal education to strengthen the four aspects of social control in order to improve supervisory effectiveness and curb the circulation of illegal cigarettes. Keywords: Supervision, Illegal Cigarettes, Customs and Excise, Enforcement, Social Control Theory.

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