AL GIFARY, MUHAMMAD (2022) Tinjauan Perubahan Penegakan Hukum Pidana dalam UU HPP terhadap Pemulihan Kerugian pada Pendapatan Negara. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Sistem perpajakan Indonesia mengharuskan Wajib Pajak untuk patuh jika ingin target penerimaan negara dari pajak bisa optimal. Pada prakteknya, masih banyak Wajib Pajak yang enggan membayar pajak dan menghindari kewajiban perpajakan lainnya. Demi mencegah dan mengatasi hal tersebut dilakukanlah upaya penegakan hukum, baik melalui hukum administrasi, maupun hukum pidana. Penegakan hukum pidana saat ini masih memiliki kendala dalam memulihkan kerugian negara. Diterbitkannya Undang-Undang Nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan membawa perubahan besar dalam penegakan hukum pidana pajak. Kajian ini bertujuan mengetahui bagaimana manfaat ketentuan sanksi pidana yang telah diperbarui terhadap penegakan hukum pidana perpajakan di Indonesia. Metode pengumpulan data menggunakan studi pustaka yang berasal dari buku dan jurnal serta studi lapangan berupa wawancara dengan praktisi yang pernah menjabat menjadi penyidik tindak pidana pajak. Hasil penelitian menunjukkan pembaruan hukum pidana pajak lebih efektif dalam memulihkan kerugian pada pendapatan negara, penegakan hukum pidana juga lebih mengikuti asas ultimum remedium dengan hanya menerapkan sanksi pidana sebagai langkah terakhir, dan juga berbagai permasalahan penegakan hukum yang ada sebelumnya mampu diselesaikan./ Indonesia’s tax system requires taxpayers to comply if they want the target of state revenue from taxes to be optimal. In practice, there are still many taxpayers who are reluctant to pay taxes and avoid other tax obligations. In order to prevent and overcome this, law enforcement efforts are carried out, both through administrative law, and criminal law. Criminal law enforcement currently still has problems recovering state losses. The issuance of Law Number 7 of 2021 concerning harmonization of tax regulations brought major changes in the enforcement of tax criminal law. This study aims to find out how the benefits of the updated criminal sanctions provisions on the enforcement of tax criminal law in Indonesia. The data collection method uses literature studies derived from books and journals as well as field studies in the form of interviews with practitioners who have served as tax crime investigators. The results showed that the renewal of the tax criminal law is more effective in recovering losses on state revenues, criminal law enforcement also follows the principle of ultimum remedium by only applying criminal sanctions as a last step, and various of the previously existing law enforcement problems were able to be resolved.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pidana pajak, pendapatan, ultimum remedium, Criminal tax, revenue, ultimum remedium |
| Subjects: | 300 – Social sciences > 340-349 Law > 343.04 Tax Law PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 27 Mar 2023 07:39 |
| Last Modified: | 27 Mar 2023 07:39 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1192 |
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