PELAKSANAAN UU KEPABEANAN DALAM PENINDAKAN PENYELUNDUPAN NARKOTIKA DI BANDARA INTERNASIONAL I GUSTI NGURAH RAI (Studi di Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Ngurah Rai)

Abstract

The Customs and Excise Service Office of the Ngurah Rai Intermediate Type (KPPBC TMP NR) has a vital role as a community protector in the supervision and enforcement of narcotics smuggling crimes in the I Gusti Ngurah Rai International Airport area. Based on Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs, the Directorate General of Customs and Excise (DJBC) has a clear legal basis in carrying out its supervisory function. However, the implementation of the Minus Growth policy  and budget efficiency imposed by the Ministry of Finance poses challenges to the operational effectiveness of DJBC in the field. This study uses an empirical juridical method with a case study approach in the KPPBC TMP NR. The results of the study show that DJBC has implemented various strategies in tackling narcotics smuggling, such as the establishment of special units, risk-based supervision, and cross-agency cooperation. However, limited budgets and resources have an impact on the optimal implementation of supervisory tasks. Therefore, it is necessary to evaluate fiscal policies that are more adaptive to the operational needs of DJBC in dealing with increasingly complex transnational crimes.