PENJATUHAN SANKSI PIDANA TERHADAP PELAKU TINDAK PIDANA PERPAJAKAN (STUDI PUTUSAN NOMOR 552/PID.B/2016/PN.JKT.BRT DAN PUTUSAN NOMOR 262/PID.B/2017/PN.RTA)

NURSA, LAILIANA YUSTIN and Nashriana, Nashriana and Achmad, Ruben (2019) PENJATUHAN SANKSI PIDANA TERHADAP PELAKU TINDAK PIDANA PERPAJAKAN (STUDI PUTUSAN NOMOR 552/PID.B/2016/PN.JKT.BRT DAN PUTUSAN NOMOR 262/PID.B/2017/PN.RTA). Undergraduate thesis, Sriwijaya University.

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Abstract

This thesis is entitled "The Imposition of Criminal Sanctions Against Perpetrators of Tax Crimes (Study of Decision Number 552 / Pid.B / 2016 / PN.Jkt.Brt And Decision Number 262 / Pid.B / 2017 / PN.Rta)". The formulation of the problem to be discussed is what the judge considers in issuing a ruling on the perpetrators of tax crime in case Number 552 / Pid.B / 2016 / PN.Jkt.Brt and 262 / Pid.B / 2017 / PN.Rta and how to impose sanctions criminal acts against taxation offenders who intentionally submit notification letters with information that is not true. This thesis writing uses normative juridical research methods. The legal materials used are primary, secondary and tertiary legal materials. From the research results it is known that judges in issuing decisions must be based on juridical aspects, sociological aspects, and philosophical aspects, in order to avoid unfair decisions or harm the defendant. Perpetrators of tax criminal acts who intentionally submit notification letters with their contents that are not true, criminal sanctions are imposed if tax offenses have been fulfilled and from the author's analysis it can be seen that in Decision Number 552 / Pid.B / 2016 / PN.Jkt Brt and Decision Number 262 / Pid.B / 2017 / PN.Rta has fulfilled the subjective and objective requirements of punishment.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Criminal Penalties, Taxation Crimes, Judge's Consideration.
Subjects:	K Law > K Law (General) > K100-103 Legal education
Divisions:	02-Faculty of Law > 74201-Law (S1)
Depositing User:	Users 1711 not found.
Date Deposited:	09 Sep 2019 04:34
Last Modified:	09 Sep 2019 04:34
URI:	http://repository.unsri.ac.id/id/eprint/6615

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