Al-Amwal : Journal of Islamic Economic Law
Vol 4, No 1 (2019): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW

PENINDAKAN CUKAI ILEGAL PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI TIPE MADYA PABEAN C PAREPARE PERSPEKTIF HUKUM ISLAM

Rahmawati Rahmawati (IAIN Palopo)
Hardianto Hardianto (IAIN Palopo)
Adinda Cahya (Unknown)



Article Info

Publish Date
17 Mar 2019

Abstract

The results of this study are that the Parepare Customs and Excise Enforcement conducts various strict and massive and continuous supervision including law enforcement efforts on various attempts to smuggle illegal, dangerous goods and captured goods will be destroyed and provide sanctions in the form of fines. The factors that hinder the directorate general of customs against the circulation of illegal excise, the factor of the lack of public awareness that still brings illegal excise goods into the Parepare area, the factor is still weak supervision and enforcement carried out by customs officials, there are several efforts made, namely preventive efforts, namely efforts made for prevention, repressive efforts, namely the form of activities carried out after the existence of preventive supervision, internal factors, namely the submission of additional personnel or employees, external factors, namely free and unclear area boundaries.

Copyrights © 2019






Journal Info

Abbrev

alamwal

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

Description

Al-Amwal, p-2541-0105, e-2541-3910, Journal of Islamic economic law is peer-reviewed journal published by The Faculty of Syariah, Institut Agama Islam Negeri Palopo. Al Amwal focus on the research of Islamic Economic Law. The journal is issued twice a year on March and September. The aims of the ...