<![CDATA[Tujuan penelitian menganalisis implementasi pelaksanaan prinsip penerapan asas ultimum remedium terhadap pelaku tindak pidana di bidang cukai hasil tembakau di kantor pengawasan dan pelayanan bea dan cukai tipe madya pabean b makassar. Penelitian ini menggunakan metode penelitian empiris. Hasil penelitian bahwa Penerapan prinsip asas ultimum remedium dalam penanganan tindak pidana cukai hasil tembakau harus dilakukan dengan pendekatan yang bijaksana, memprioritaskan pencegahan dan pemulihan daripada langsung menghukum. Efektifitas pelaksanaan ultimum remedium terhadap pelaku tindak pidana di bidang cukai hasil tembakau dalam penerapannya dianggap telah cukup efektif memberikan dampak secara materil dan moril kepada pelaku pelanggaran, karena kerugian negara yang ditimbulkan lansung dibayarkan ke negara sebesar tiga kali lipat dari nilai cukainya, dapt mengurangi jumlah kasus yang disidik dan dibawa ke Pengadilan, mengurangi biaya penegakan hukum, mengurangi over kapasitas lapas dan mengurangi dampak sosial terhadap pelaku tidak harus mengalami stigmastisasi sebagai terpidana. The research objective is to analyze the implementation of applying the principle of ultimum remedium to perpetrators of criminal acts in the field of excise on tobacco products in the Makassar Customs and Excise Service and customs service middle type B Makassar office. This research uses empirical research methods. The research results show that applying the principle of ultimum remedium in handling tobacco excise crimes must be carried out wisely, prioritizing prevention and recovery rather than direct punishment. The effectiveness of the implementation of ultimum remedium against perpetrators of criminal acts in the field of excise on tobacco products in its implementation is considered to have been quite effective in having a material and moral impact on perpetrators of violations because the state losses incurred are directly paid to the state at three times the value of the excise, able to reduce the number of cases. who are investigated and brought to court, reducing law enforcement costs, reducing prison overcapacity and reducing the social impact on perpetrators who do not have to experience stigmatization as convicts.]]>
