Implementation Analysis of Tobacco Products Excise Control in Lampung Province (A Study on the Regional Office of the Directorate General of Customs and Excise, West Sumatra Region)

Abstract

This research explores the implementation of tobacco excise control in Lampung Province, focusing on three core issues: (1) the implementation of tobacco excise goods control, (2) supporting and inhibiting factors in the control process, and (3) efforts to enhance excise control. Using qualitative descriptive analysis, the research gathers data through interviews and document studies. The study reveals that tobacco excise control is carried out via direct supervision (on-site inspections) and indirect supervision (using the SIPUTRI monitoring system). Key support factors include clear technical guidelines and budget availability, while inhibiting factors include application stability, data security, and limited human resources. The study recommends continuous socialization of excise regulations, government support for small and medium enterprises (SMEs), and comprehensive enforcement to deter illegal tobacco circulation.