Analisis Peredaran Rokok Ilegal Di Kota Tembilahan (Studi Kasus Pada Pelaku Distributor Rokok X Dan Y)

Payment of excise duty can be indicated by the existence of excise stamps which can be seen in the physical form of paper that has certain designs and specifications which are used as evidence and carried out in the framework of a series of processes for securing state revenues. Cigarettes are objects or cigarettes made of paper wrapped in tobacco leaves that have been processed in the form of a cylinder with a length of 70-120 mm and a diameter of 10 mm. Cigarette consumption is done by burning at one end to emit smoke and then inhaled at the other end using the mouth. . In Indonesia, one of the biggest contributors to state revenue is cigarettes that contribute based on excise, but in some cases state losses occur due to the circulation of illegal cigarettes that damage market prices and these illegal cigarettes are marketed without excise stamps, this is of course a form of unlawful action. , as well as the existence of several factors and supporting facilities that cause a violation of the rules that regulate the circulation of cigarettes. By using the theory of routine activities, this research aims to solve and explain the problems regarding the circulation of illegal cigarettes that occur in the city of Tembilahan. This research was conducted using qualitative research methods to answer and formulate research problems discussed about the analysis of the circulation of illegal cigarettes, and this research is also included in the type of descriptive research with the aim of explaining, describing, the main topics and problems of this research. The object of this research is the KPPBC of Tembilahan city type C, the results show that the circulation that occurs in Tembilahan city is caused by the opportunity to carry out distribution activities for illegal cigarettes, the interest from consumers or the high demand for goods in the market, the prices of illegal cigarettes tend to be relatively cheap and affordable