ASPEK PAKSA BADAN (GIJZELING) BAGI PENGHINDARAN PAJAK BERGANDA (STUDI KASUS PUTUSAN NO. 1794/B/PK/Pjk/2018)

HIBATULLAH, M. REVAN and Yuningsih, Henny and Romsan, Achmad (2022) ASPEK PAKSA BADAN (GIJZELING) BAGI PENGHINDARAN PAJAK BERGANDA (STUDI KASUS PUTUSAN NO. 1794/B/PK/Pjk/2018). Master thesis, Sriwijaya University.

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Abstract

ABSTRAK Penghindaran Pajak Berganda diatur di dalam Pasal 39 Undang-Undang No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Tujuan penelitian untuk menganalisis dan menjelaskan penegakan hukum pidana terhadap penghindaran pajak berganda, untuk menganalisis dan menjelaskan faktor-faktor yang mempengaruhi penegakan hukum pidana terhadap penghindaran pajak berganda, dan untuk menganalisis dan menjelaskan penegakan hukum terhadap penghindaran pajak berganda di masa akan datang. Metode penelitian yang digunakan oleh penulis yaitu jenis penelitian yuridis normatif, pendekatan undang-undang dan kasus, sumber bahan hukum primer, sekunder, dan tersier. Hasil penelitian ini diperoleh Kesimpulan adalah Penegakan hukum pidana terhadap penghindaran pajak berganda pada putusan hakim belum memberikan putusan pidana pokok sebagaimana yang telah diatur di dalam Pasal 39 Undang-Undang No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Faktor-faktor yang mempengaruhi penegakan hukum pidana terhadap penghindaran pajak berganda adalah faktor hukum, penegak hukum, sarana, masyarakat, dan kebudayaan. Dari 5 faktor tersebut, ada faktor yang lebih dominan yaitu faktor masyarakat karena wajib pajak masih banyak sengaja melakukan penghindaran pajak kepada pemerintah atau negara. Kebijakan hukum pidana dalam penghindaran pajak berganda di dalam Pasal 39 Undang-Undang No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan belum mengatur sanksi pidana terhadap korporasi yang melakukan pelanggaran mengenai penghindaran pajak berganda. Kata Kunci: Kebijakan Hukum Pidana, Penegakan Hukum Pidana, dan Penghindaran Pajak Berganda. ABSTRACT Double Taxation Avoidance is regulated in the Article Thirty Nine of Law Number Sixteen of Two Thousand and Nine concerning General Provisions and Tax Procedures. to analyze and explain the enforcement of criminal law concerning double taxation avoidance, to analyze and explain that influence factors of criminal law enforcement dealing double taxation avoidance, and to examine and describ law enforcement on double taxation avoidance in the future. The research methods used by the authors are normative juridical research types, legal and case approaches, primary, secondary, and tertiary sources of legal materials.The Finding of this study obtained The Consclusion is the enforcement of criminal law concerning Double Taxation Avoidance on the judge’s decision has not yet given the main criminal decision as regulated in Article Thirty Nine of Law Number Sixteen of Two Thousand and Nine concerning General Provisions and Tax Procedures.The factors that influence criminal law enforcement on the double taxation avoidance are: legalf actors, law enforcement, facilities, society, and culture. Of these five actors, there is a more dominant factor namely the community factor sence taxpayers still deliberately avoid tax to the government or state. The criminal law policy on double taxation avoidance in Article Thirty Nine of Law Number Sixteen of Two Thousand and Nine concerning General Provision and Tax Procedures has not regulated criminal sanctions against corporations that violate the double taxation avoidance. Keywords: Criminal Law Policy, Criminal Law Enforcement, and Double Taxation Avoidance.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Paksa Badan, Hukum Pajak, Penghindaran Pajak Berganda
Subjects:	J Political Science > JX International law > JX(2001)-(6650) International law > JX3295.W55 International law K Law > K Law (General) > K3400-3431 Administrative law K Law > K Law (General) > K5015.4-5350 Criminal law
Divisions:	02-Faculty of Law > 74101-Law (S2)
Depositing User:	M. Revan Hibatullah
Date Deposited:	09 Aug 2022 04:00
Last Modified:	09 Aug 2022 04:00
URI:	http://repository.unsri.ac.id/id/eprint/76538

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