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All Journal Masalah-Masalah Hukum Jurnal Penelitian Hukum De Jure Jurnal Wawasan Yuridika Nagari Law Review Unes Law Review Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Legislasi Indonesia Jurnal Simbur Cahaya Jurnal Justitia : Jurnal Ilmu Hukum dan Humaniora Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks UNES Journal of Swara Justisia Jurnal Ilmu Hukum Lareh Law Review
Yoserwan Yoserwan
Andalas University
Humanities Computer Science & IT Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Penelitian Hukum De Jure

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Fungsi Sekunder Hukum Pidana dalam Penanggulangan Tindak Pidana Perpajakan Yoserwan - Yoserwan
Jurnal Penelitian Hukum De Jure Vol 20, No 2 (2020): Edisi Juni
Publisher : Badan Penelitian dan Pengembangan Hukum dan Hak Asasi Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.958 KB) | DOI: 10.30641/dejure.2020.V20.165-176

Abstract

Pajak mempunyai peran yang sangat penting bagi keuangan negara. Melalui reformasi perpajakan, Indonesia melakukan pembaruan hukum pajak yang diperkuat dengan sanksi administratif dan pidana. Untuk mengoptimalkan pemasukan keuangan negara melalui pajak, penyelesaian pelanggaran hukum pajak lebih mengedepankan penyelesaian secara administratif, dari pada melalui sistem peradilan pidana. Tulisan ini mengkaji bagaiman wujud tindak pidana perpajakan dan bagaimana pengaturan fungsi sekunder hukum pidana dalam penanggulangan tindak pidana perpajakan. Penelitian dilakukan dengan metode penelitian hukum normatif dengan mengkaji dan menganalisis undang-undang perpajakan. Hasil penelitian menunjukkan bahwa tindak pidana perpajakan ditujukan baik kepada wajib pajak, petugas pajak atau pihak terkait dengan pajak seperti konsultan pajak. Sanksi pidana perpajakan yang lebih mengedepankan denda serta dengan melipatgandakan dendanya. Pengaturan fungsi sekunder hukum pidana tercermin dari dimungkinkannya penyampingan perkara berupa penghentian penyidikan, sepanjang kerugian negara telah dipulihkan dengan membayar kewajiban pajak disertai dendanya. Oleh sebab itu, penyelesaian tindak pidana perpajakan harus tetap lebih mengedepankan kepentingan pemasukan keuangan negara, melalui penyampingan perkara serta penerapan sanksi administratif. Penyelesaian melalui peradilan pidana baru dilaksanakan apabila kerugian negara tidak dapat dipulihkan.  Dengan demikian bila kerugian negara tidak dapat dipulihkan, penyelesaian melalui peradilan pidana harus tetap dilaksanakan untuk menjamin menegakan hukum perpajakan dan kepatuhan wajib pajak
Pertanggungjawaban Pidana Korporasi dalam Tindakan Perpajakan: Upaya Optimalisasi Penerimaan Negara dari Sektor Pajak Yoserwan Yoserwan
Jurnal Penelitian Hukum De Jure Vol 23, No 1 (2023): March Edition
Publisher : Law and Human Rights Policy Strategy Agency, Ministry of Law and Human Rights of The Repub

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30641/dejure.2023.V23.131-142

Abstract

Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies. The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax crimes. This article aims at discussing corporate criminal liability in tax crimes and its application in the investigation and prosecution process. The research uses normative legal research by collecting secondary data. They are primary legal sources and secondary legal sources. The results show that in handling tax crimes, both the investigators and prosecutors are doubtful to process the criminal liability of a corporation. The cause is the lack of clarity in the tax laws. As a result, criminal liability is just addressed to individual taxpayers as material perpetrators, even though the crime occurred within the scope of work of a corporation. Meanwhile, the corporation cannot be held criminally responsible. Thus, the shareholders, cannot also be held criminally responsible. Therefore, it is necessary to amend the current tax laws, so that a corporation can be prosecuted and punished for corporate crime. It is then expected that the compliance of corporations as the taxpayer will increase, and at the same time, tax evasion by corporations could be prevented. Finally, it is hoped that it will increase state revenue from the tax sector.
Co-Authors A. Irzal Rias Anak Agung Gede Sugianthara Arief Hidayat Bayu Pratama Yuda Diana Arma Diana Arma Edita Elda Edo Pahmi Sandoyo Elwi Danil Fadilah Sabri Indah Nadilla Indy Zhafira Ismansyah Ismansyah Ismansyah Ismansyah Iwan Kurniawan Laras Yudari Lovely Fortuna Lucky Raspati Melia Kantosa Nani Mulyati Rahma Noviyanti Ridho Ridho Ilham Riki Afrizal Sari Wulan Shinta Agustina Siska Elvandari Sry Wahyuni Syofiarti Syofiarti Tenofrimer Tenofrimer Yonar Harada Taquas Elta