<![CDATA[Abstract: Cigarettes are the largest tax contributor in Indonesia, but when cigarettes are not subject to excise bands, the state will lose taxes. The circulation of illegal cigarettes nowadays is very worrying because they are widely circulated and traded in a number of shops, supermarkets and stalls in most of the Fifty Cities area which has the potential to disrupt the markets for cigarette companies and also excise recipients. The purpose of this research is to find out how the investigation process, the obstacles faced and the efforts to tackle the distribution of illegal cigarettes. The results of this study indicate that the investigation process that was carried out was terminated due to a lack of evidence in the ongoing investigation. Then, the obstacle faced is the lack of human resources making it difficult to bring in experts (Ministry of Health and Ministry of Trade of the Republic of Indonesia) to handle the case, because in the West Sumatra Region there are no such experts and the investigation has to stop and can only take place if information is obtained from experts as well and also experiencing problems with facilities and infrastructure. In tackling the investigation, the Lima Puluh Kota Police asked for cooperation with relevant agencies, so that the investigation process in the future would not be stopped again and besides that, conducting outreach to the community and conducting raids every Saturday night in the Riau-West Sumatra Crossing in an effort to prevent it from happening again distribution of illegal cigarettes.Keywords: Illegal, Circulation, Cigarette]]>
