CUSTOMS AND EXCISE OFFICERS AUTHORITY ON ILLEGAL CIGARETTE IN INDONESIA

Tobacco excise is the largest contributor to revenue in state budget collected by Directorate General of Customs and Excise (DGCE). On other hand, prosecution carried out DGCE from top 10 (ten) prosecutions tobacco products (cigarettes), success these inseparable administrative authority specifically granted Law DGCE. This study aims find wheter authotiy has been exercised with correct authority. In this study, researchers used doctrinal legal research qualitative method primary data. The shows that law enforcement customs officials not unlimited. It appropriate for policy makers harmonize procedures limits owned provide in-depth understanding thus officials.