摘要：Indonesia has governed smuggling crime in the provisions of Articles 102, 102A and 102B of Law Number 17 of 2006 about the Amendment to Law Number 10 of 1995 about customs. To lower the smuggling rate, sanction reformulation is required in the attempt of recovering the state’s financial loss and/or being partial to the state’s financial interest. Criminal sanction of smuggling is led to the attempt of recovering the state’s loss rather than sentencing imprisonment. This research aimed to find out and to analyze the reason why the reform of smuggling crime investigation system needs to be done. This study was a non-doctrinal law research; techniques of collecting data used were interview, document study, and Focus Group Discussion; data analysis was conducted using an interactive model of analysis. The result of research showed that the factors encouraging the reform of smuggling crime investigation system to be done were legal substance related to regulations about prohibited and restricted products and imprisonment criminal sanction that were ineffective, with elaborate legal structure or bureaucracy and executorial function imposed to the investigators constituting Civil Servant Officials in Directorate General of Customs, and legal culture, in which the main actor had never been found, people’s livelihood source coming from smuggling, and low support among institutions to smuggling crime overcoming.
