Daftar Isi: EFEKTIFITAS UNDANG UNDANG NOMOR 11 TAHUN 1995 TENTANG CUKAI TERHADAP PRODUKSI ROKOK TANPA PITA CUKAI DAN PITA CUKAI PALSU (Studi Di Kantor Pelayanan Tipe A Bea Dan Cukai Malang)

Daftar Isi:

Research method the used is sosiologis yuridis, namely direct research plunge leisure utilize to look for real data From result of research of low finding of society sense of justice him, proven by producing cigarette without duty ribbon and spurious duty ribbon, and toll office party/side and irresolute duty in specifying sanction, its of sanction him to trespasser which producing cigarette without duty ribbon, besides arrested also distributor of duty ribbon a number of 15 people. Effort done/conducted by Toll and Duty utilize to lessen cigarette production which do not duty ribbon menggunkan and using spurious duty ribbon is effort of represif namely will sanction and specify sanction according to regulation which is berlakuk if there are cigarette factory which impinge, besides to strive prefentif by watering down permit founding of cigarette factory, and make sticker to socialize the prohibition order in making cigarette without duty ribbon and spurious duty ribbon. From the data can be taken by conclusion that Invitor Invite Number 11 Year. 1995 about duty, is not effective lessen production smoke without duty ribbon and spurious duty ribbon. See to the number of production smoke the ilegal of Toll and Duty of Malang have conducted action and prefentif of represif.