PERAN BEA CUKAI DALAM MENGOPTIMALKAN PENGAWASAN TERHADAP MARAKNYA PERDAGANGAN ROKOK DI KOTA KENDARI DILIHAT DARI PERSPEKTIF EKONOMI ISLAM

Muliadi NIM. 19050101130, M (2026) PERAN BEA CUKAI DALAM MENGOPTIMALKAN PENGAWASAN TERHADAP MARAKNYA PERDAGANGAN ROKOK DI KOTA KENDARI DILIHAT DARI PERSPEKTIF EKONOMI ISLAM. Other thesis, IAIN KENDARI.

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1. COVER.pdf

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2. BAB I.pdf

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3. BAB II.pdf

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4. BAB III.pdf

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5. BAB IV.pdf
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6. BAB V.pdf

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7. DAFTAR PUSTAKA.pdf

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8. LAMPIRAN.pdf

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Abstract

ABSTRAK

Muliadi NIM. 19050101130 Program Studi Ekonomi Syariah. Fakultas
Ekonomi Dan Bisnis Islam, Institut Agama Islam Negeri (IAIN)
Kendari, Peran Bea Cukai Dalam Mengoptimalkan Pengawasan
Terhadap Maraknya Perdagangan Rokok Di Kota Kendari Dilihat Dari
Perspektif Ekonomi Islam, Dibimbing Oleh Dr. KH.Muhammad Hadi
M.H.I Selaku Pembimbing I, Dan Adzil Arsyi Sabana SE.,ME Selaku
Pembimbing II.

Penelitian ini bertujuan untuk menganalisis peran Bea Cukai dalam
mengoptimalkan pengawasan terhadap maraknya perdagangan rokok
ilegal di Kota Kendari ditinjau dari perspektif ekonomi Islam.
Penelitian ini menggunakan metode kualitatif dengan pendekatan
deskriptif, dimana data diperoleh melalui wawancara dengan pegawai
Bea Cukai dan pedagang rokok, observasi lapangan, serta telaah
dokumen. Hasil penelitian menunjukkan bahwa Bea Cukai
melaksanakan dua bentuk pengawasan, yaitu preventif melalui
sosialisasi, edukasi, dan pembinaan pedagang, serta represif melalui
penyitaan rokok ilegal, penegakan hukum, dan operasi pasar. Namun
efektivitas pengawasan masih menghadapi tantangan, di antaranya
perlawanan pedagang, konflik kepentingan ekonomi, serta keterbatasan
jumlah personel dibanding luasnya wilayah pengawasan. Dari sisi
pedagang, sebagian memahami ciri rokok legal, namun masih
terdorong menjual rokok ilegal karena alasan ekonomi. Sementara
konsumen lebih banyak mempertimbangkan harga ketimbang legalitas.
Dalam perspektif ekonomi Islam, fungsi Bea Cukai selaras dengan
maqashid al-syariah, terutama menjaga harta (hifz al-mal), melindungi
jiwa (hifz al-nafs), dan menegakkan keadilan. Dengan demikian,
pengawasan rokok ilegal tidak hanya bernilai administratif, tetapi juga
merupakan bagian dari amanah syariah untuk menjaga kemaslahatan
umum.

Kata Kunci: Bea Cukai, Rokok Ilegal, Pengawasan, Ekonomi Islam

ABSTRACT

Muliadi NIM 19050101130. Department of Economics, Faculty of
Islamic Economics and Business, State Islamic Institute (IAIN)
Kendari. The Role of Customs in Optimizing the Supervision of the
Increasing Circulation of Illegal Cigarettes in Kendari City from the
Perspective of Islamic Economics. Supervised by Oleh Dr.
KH.Muhammad Hadi M.H.I as Supervisor I, and Adzil Arsyi Sabana
SE.,ME as Supervisor II.

This study aims to analyze the role of Customs in optimizing
supervision over the increasing circulation of illegal cigarettes in
Kendari City, viewed from the perspective of Islamic economics. This
research employs a qualitative method with a descriptive approach, in
which data were obtained through interviews with Customs officers and
cigarette vendors, field observations, and document reviews. The
results indicate that Customs implements two forms of supervision:
preventive measures through socialization, education, and vendor
guidance, and repressive measures through the confiscation of illegal
cigarettes, law enforcement, and market operations. However, the
effectiveness of supervision still faces challenges, including vendor
resistance, conflicts of economic interest, and limited personnel
compared to the wide scope of the surveillance area. From the
vendors’ perspective, some understand the characteristics of legal
cigarettes but remain driven to sell illegal products due to economic
reasons. Meanwhile, consumers tend to prioritize price over legality.
From the perspective of Islamic economics, the function of Customs
aligns with the objectives of maqāṣid al- sharī‘ah, particularly the
protection of wealth (ḥifẓ al-māl), the protection of life (ḥifẓ al-nafs),
and the upholding of justice. Thus, the supervision of illegal cigarettes
is not only administrative in nature but also constitutes part of the
Islamic duty (amānah) to safeguard the public interest (maṣlaḥah
‘āmmah).

Keywords: Customs, Illegal Cigarettes, Supervision, Islamic Economics

Item Type: Thesis (Other)
Uncontrolled Keywords: Bea Cukai, Rokok Ilegal, Pengawasan, Ekonomi Islam
Subjects: 300 Ilmu Sosial > 343 Hukum Industri, Keuangan Publik, Milik Publik, Militer, Pajak, Perdagangan & Pertahanan > 343.07 Regulasi Ekonomi, Peraturan Kegiatan Ekonomi, Hukum Industri
Divisions: Fakultas Ekonomi dan Bisnis Islam > Prodi Ekonomi Syariah
Depositing User: Unnamed user with email [email protected]
Date Deposited: 02 Apr 2026 06:10
Last Modified: 02 Apr 2026 06:10
URI: http://digitallib.iainkendari.ac.id/id/eprint/4289

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