ANALISIS KEBIJAKAN PENANGANAN TINDAK PIDANA DI BIDANG PERPAJAKAN (STUDI KASUS PUTUSAN PENGADILAN NEGERI JAKARTA SELATAN NO. 1133/PID.SUS/2018/PN.JKT.SEL)

Abstrak

Provisions regarding criminal acts of taxation are specifically regulated in Law Number 28 of 2007 concerning General Tax Provisions or the KUP Law. Specifically, it is regulated in Chapter VIII of the KUP Law. In addition, criminal provisions in the field of taxation are also regulated in material tax law. These provisions are contained in the Law on Land and Building Tax (PBB), the Law on Stamp Duty, and the Law on Collection of Taxes by Letter of Force (PPSP). provisions regarding criminal acts in the field of taxation have been regulated in the KUP Law, as well as material tax laws. However, some of these regulations do not explicitly state the definition of a tax crime. The definition of a tax crime is stated in Law Number 25 of 2007 concerning Investment. The South Jakarta District Court is implementing it according to the Supreme Court Circular (SEMA) No.4 of 2021 concerning the Application of Several Provisions in the Handling of Crimes in the Tax Sector which contains several regulatory principles related to the handling of tax crimes which serve as guidelines or guidelines for judges in court. The criminal law policy strategy in the field of taxation in the future should be in line with the principle in taxation crimes, that criminal sanctions in taxation are Ultimum Remidium in nature. The Legislature needs to revise and draw up a tax court law, in the context of efforts to establish a neutral Tax Court Institution outside the tax institutions and apparatus to handle or process cases or cases of tax objections and tax appeal courts. With this model, the tax apparatus will not easily enter into collusion with taxpayers, which will result in corruption of tax money that should have been deposited into the state treasury and also fines of up to four times the amount of the corrupted tax money.