MENGULIK FENOMENA ROKOK ILEGAL DALAM PERSPEKTIF BIAYA PRODUKSI KONVENSIONAL DAN ISLAM

The purpose of this study is to examine: 1). Cigarette excise, 2). Conventional perspective production costs, and 3). Islamic perspective production costs, with library research method, and qualitativ-deskriptiv approach. The result, 1). Cigarette excise is a state levy imposed on certain goods that have the nature or characteristics stipulated in Law No. 39 of 2007 concerning Excise, 2). Production costs are costs associated with the production function attached to the product, and 3). Factors of production in Islamic economics are no different from factors of production in conventional economics, but in Islam there is a classification of production costs because not everything that comes out is counted as production costs. The implication of this research is that every illegal cigarette producer has an obligation to pay cigarette excise. Islam teaches that in production there are moral rules that must be possessed, and adopt relevant Islamic values in their production activities, namely: caliphate, fair, and takaful.