Authors:

I Kadek Sumadi Yasa, I Ketut Rai Setiabudhi

Abstract:

“Tujuan penulisan karya ilmiah ini untuk mengkaji regulasi tindak pidana perpajakan yang dilakukan oleh korporasi dalam hukum positif Indonesia (ius constitutum) dan bagaimana kebijakan formulasi tindak pidana perpajakan yang dilakukan oleh korporasi pada masa mendatang (ius constituendum), sebagai upaya preventif dan ultimum remidium dalam memaksimalkan pendapatan negara dari sektor perpajakan. Metode penelitian yang digunakan dalam karya tulis ilmiah ini adalah penelitian hukum normatif. Adapum pendekatan yang digunakan meliputi pendekatan konseptual, pendekatan peraturan perundang-undangan, dan pendekatan perbandingan. Hasil study menunjukan bahwa terdapat kekaburan norma terkait rumusan tindak pidana perpajakan yang dilakukan oleh korporasi dalam hukum materiil pajak yang berlaku. Kebijakan formulasi dalam hukum materiil perpajakan dimasa mendatang harus memuat pengaturan yang lebih jelas dan komperhensif dalam penerapan asas strict liability serta vicatorius liability terkait rumusan tindak pidana perpajakan yang dilakukan oleh korporasi meliputi, korporasi sebagai subjek tindak pidana, kesalahan atas perbuatan oleh korporasi dan/atau alat-alatnya, serta ancaman sanksi pidana, sehingga terwujudnya tujuan tertib pajak pada wajib pajak badan atau korporasi. Kata kunci : Kebijakan formulasi,Tindak Pidana pajak, korporasi. ABSTRACT The purpose of this scientific research is to study the regulation of taxation crimes committed by corporations in the positive law of Indonesia (ius constitutum) and how the formulation policy for tax crimes committed by corporations in the future (ius constituendum), as a preventive and ultimate remidium in maximizing state revenue from the taxation sector. The research method used in this scientific paper is normative legal research. There is no approach used including the conceptual approach, the statutory approach and the comparative approach. The result of this research is that there is a vague norms related to the regulation of taxation crimes committed by corporations in the applicable taxation material law. Policy formulations in future tax material law must contain clearer and more comprehensive arrangements in the application of the principle of strict liability and vicatorius liability related to the formulation of tax crimes committed by corporations, including the subject of criminal acts, mistakes for actions by corporations and / or their tools. , as well as the threat of criminal sanctions, so as to realize an orderly tax objective on corporate or corporate taxpayers. Key word : formulation policy, tax crime, corporation.”

Keywords

: Kebijakan formulasi, Tindak Pidana pajak, korporasi. ABSTRACT The purpose of this scientific research is to study the regulation of taxation crimes committed by corporations in the positive law of Indonesia (ius constitutum) and how the formulation policy for tax crimes committed by corporations in the future (ius constituendum), as a preventive and ultimate remidium in maximizing state revenue from the taxation sector. The research method used in this scientific paper is normative legal research. There is no approach used including the conceptual approach, the statutory approach and the comparative approach. The result of this research is that there is a vague norms related to the regulation of taxation crimes committed by corporations in the applicable taxation material law. Policy formulations in future tax material law must contain clearer and more comprehensive arrangements in the application of the principle of strict liability and vicatorius liability related to the formulation of tax crimes committed by corporations, including the subject of criminal acts, mistakes for actions by corporations and / or their tools., as well as the threat of criminal sanctions, so as to realize an orderly tax objective on corporate or corporate taxpayers. Key word : formulation policy, tax crime, corporation.

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PDF:

https://jurnal.harianregional.com/kerthawicara/full-70247

Published

2021-02-26

How To Cite

YASA, I Kadek Sumadi; SETIABUDHI, I Ketut Rai. Kebijakan Formulasi Tindak Pidana Perpajakan Yang Dilakukan Oleh Korporasi.Kertha Wicara : Journal Ilmu Hukum, [S.l.], v. 10, n. 4, p. 272-284, feb. 2021. ISSN 2303-0550. Available at: https://jurnal.harianregional.com/kerthawicara/id-70247. Date accessed: 22 Jun. 2024. doi:https://doi.org/10.24843/KW.2021.v10.i04.p08.

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Issue

Vol 10 No 4 (2021)

Section

Articles

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