MANAJEMEN STRATEGI PENCEGAHAN DAN PENANGANAN PEREDARAN ROKOK ILEGAL OLEH KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI (KPPBC) TIPE MADYA PABEAN B SIDOARJO

Palupi, Annisya Rossita (2026) MANAJEMEN STRATEGI PENCEGAHAN DAN PENANGANAN PEREDARAN ROKOK ILEGAL OLEH KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI (KPPBC) TIPE MADYA PABEAN B SIDOARJO. Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.

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Abstract

The widespread distribution of illegal cigarettes in Indonesia, including in Sidoarjo Regency, indicates that tobacco control policies are not yet fully effective, while increases in excise tax rates encourage consumers to switch to cheaper illegal products. This situation reduces state excise revenue and poses risks to public health. This study aims to identify and describe the strategic management implemented by the Customs and Excise Supervision and Service Office (KPPBC) Type Madya Customs B Sidoarjo in preventing and addressing the distribution of illegal cigarettes. This study employs a descriptive qualitative approach based on the concepts of public policy and Fred R. David strategic management theory, which includes strategy formulation, implementation, and evaluation. Data are collected through in-depth interviews, observation, and documentation at KPPBC Type Madya Customs B Sidoarjo and the Sidoarjo Regency Civil Service Police Unit. Informants are selected using purposive sampling, and data are analyzed using the interactive with source, theory, and method triangulation. The findings show that KPPBC formulates its strategy through internal and external environmental analysis and long-term objective setting. The office implements the strategy through public outreach, supervision, law enforcement, and inter-agency collaboration. Regular evaluations are conducted based on enforcement outcomes and the estimated prevention of state revenue losses. However, the strategy remains constrained by the extensive supervisory area, limited budget, and low public awareness. This study concludes that KPPBC implements strategic management effectively but requires stronger public outreach and continuous resource optimization. Keywords: Strategic Management, Illegal Cigarettes, Customs and Excise, Public Policy, Supervision.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorManggalou, SinggihNIDN199204012024211029singgih.m.adneg@upnjatim.ac.id
Subjects: H Social Sciences > H Social Sciences (General)
J Political Science > JS Local government Municipal government
Divisions: Faculty of Social and Political Sciences > Departement of Public Administration
Depositing User: Annisya Rossita Palupi
Date Deposited: 20 Jul 2026 02:10
Last Modified: 20 Jul 2026 02:10
URI: https://repository.upnjatim.ac.id/id/eprint/56281

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