?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENANGGULANGAN+TINDAK+PIDANA+PEMALSUAN+CUKAI+MINUMAN+KERAS+DI+PROVINSI+LAMPUNG+(Studi+di+Kantor+Pengawasan+dan+Pelayanan+%0D%0ABea+dan+Cukai+Provinsi+Lampung)&rft.creator=DONY+BASKARA+%2C+1312011108&rft.subject=+&rft.description=Tindak+pidana+dibidang+Cukai+yang+erat+kaitannya+dengan+pemalsuan+pita+cukai+pada+minuman+keras++akan+memberikan+dampak+pada+dua+sisi+antara+lain+mempengaruhi+pendapatan+Negara+dan+merusak+sistem+masyarakat.+Tindak+Pidana+dibidang+cukai+seperti+pemalsuan+pita+cukai+minuman+keras+akan+juga+memberi+dampak%2C+yaitu+merugikan+penghasilan+negara.+Permasalahan+ini+adalah%3A+Bagaimanakah+upaya+penanggulangan+tindak+pidana+pemalsuan+cukai+minuman+keras+di+Provinsi+Lampung+danfaktor-faktor+yang+menghambat+lembaga+Bea+dan+Cukai+dalam+penanggulangan+tindak+pidana+pemalsuan+Cukai+minuman+keras+di+Provinsi+Lampung.+Penelitian+ini+menggunakan+pendekatan+yuridis+normatif+dan+empiris.+Jenis+data+terdiri+dari+data+primer+dan+sekunder.+Analisis+data+menggunakan+analisis+kualitatif.+%0D%0A%0D%0AHasil+penelitan+dan+pembahasan+ini+menunjukkan%3A+Dalam+proses+penyidikan+PPNS+Bea+dan+Cukai+yang+diatur+dalam+perundang-undangan+yang+berlaku+berdasarkan+Pasal+63+Undang-Undang++Nomor+39+Tahun+2007+tentang+perubahan+atas+Undang-Undang+Nomor+11+tahun+1995+Tentang+Cukai%2C+Undang-Undang+Nomor++55+Tahun+1996+tentang+Penyidikan+di+bidang+Kepabeanan+dan+Cukai++serta+didalam+Pasal+7+KUHAP.+Faktor+%E2%80%93+faktor+yang+menghambat+lembaga+Bea+dan+Cukai+yaitu%2C+Pertama+tidak+adanya+ruang+tahanan+khusus+di+Kantor+Pelayanan+Bea+dan+Cukai%2C+sehingga+bila+ada+penangkapan+maka+langsung+dititipkan+pada+Lembaga+Permasyarakatan+(Lapas)+atau+Polres+terdekat.+Kedua%2C+tidak+adanya+dana+yang+tersedia+dan+kurangnya+Tenaga+Ahli+yang+ada+karena+sebenarnya+ini+adalah+tugas+dari+Polri.+Saran+sebaiknya+dibarengi+dengan+peningkatan+sumber+daya+manusia+dan+kualitas+para+penegak+hukumnya%2C+serta+diharapkan+kepada+pemerintah+agar+dapat+membuat+penjara+khusus+di+kantor+Bea+dan+Cukai+Provinsi+Lampung+agar+dapat+mempermudah+penyidikan.+%0D%0A%0D%0AKata+Kunci%3APenanggulangan%2C+Pemalsuan+Pita+Cukai%2C+Minuman+Keras%0D%0A%0D%0AHANDLING+OF+CRIMINAL+ACTION+FOR+EXAMINATION+OF+HARD+DRINK+EXCELLENT+IN+LAMPUNG+PROVINCE%0D%0A(Study+in+Lampung+Province+Customs+and+%0D%0AExcise+Supervision+and+Service+Office)%0D%0A%0D%0A%0D%0AThe+criminal+act+in+the+excise+field+which+is+closely+related+to+falsification+of+excise+tape+on+liquor+will+have+an+impact+on+two+sides%2C+among+others%2C+affecting+the+state's+income+and+damaging+the+community+system.+Crimes+in+the+excise+field+such+as+falsification+of+alcoholic+excise+tax+will+also+have+an+impact%2C+which+is+detrimental+to+state+income.+These+problems+are%3A+How+are+the+efforts+to+combat+criminal+acts+of+alcoholic+excise+falsification+in+Lampung+Province+and+the+factors+that+hinder+Customs+and+Excise+agencies+in+overcoming+criminal+acts+of+liquor+excise+falsification+in+Lampung+Province.+This+study+uses+a+normative+and+empirical+juridical+approach.+This+type+of+data+consists+of+primary+and+secondary+data.+Data+analysis+uses+qualitative+analysis.%0D%0A%0D%0AThe+results+of+this+research+and+discussion+show%3A+In+the+process+of+investigating+Customs+and+Excise+PPNS+regulated+in+the+applicable+legislation+based+on+Article+63+of+Law+Number+39+of+2007+concerning+amendments+to+Law+Number+11+of+1995+concerning+Excise%2C+Law+Number+55+1996+concerning+Investigation+in+the+areas+of+Customs+and+Excise+as+well+as+in+Article+7+of+the+Criminal+Procedure+Code.+Factors+that+hinder+Customs+and+Excise+agencies+are%2C+First%2C+there+is+no+special+detention+room+in+the+Customs+and+Excise+Service+Office%2C+so+that+if+there+is+an+arrest%2C+it+is+immediately+entrusted+to+the+nearest+Correctional+Institution+or+District+Police+Station.+Second%2C+the+absence+of+available+funds+and+the+lack+of+available+Experts+because+this+is+actually+the+duty+of+the+National+Police.+Suggestions+should+be+accompanied+by+an+increase+in+human+resources+and+the+quality+of+the+law+enforcers%2C+and+it+is+expected+that+the+government+can+make+special+prisons+in+the+Lampung+Province+Customs+and+Excise+office+in+order+to+facilitate+investigations.%0D%0A%0D%0A%0D%0AKeywords%3A+Countermeasures%2C+Excise+Falsification%2C+Liquor%0D%0A&rft.publisher=FAKULAS+HUKUM&rft.date=2018-10-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33790%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33790%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33790%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++DONY+BASKARA+%2C+1312011108++(2018)+PENANGGULANGAN+TINDAK+PIDANA+PEMALSUAN+CUKAI+MINUMAN+KERAS+DI+PROVINSI+LAMPUNG+(Studi+di+Kantor+Pengawasan+dan+Pelayanan+Bea+dan+Cukai+Provinsi+Lampung).++FAKULAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relatio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