Implementation of Deelneming in Tax Criminal Actions
Abstract
According to the Law on general regulations and tax procedures (UUKUP), taxes are mandatory payments by individuals or legal entities to the state. The dynamics of tax collection are not spared from irregularities or law violations, whether done alone or together. This study then examines and analyses the concept of participating in tax crimes using normative research with statutory, conceptual, and case approaches. The results of this study conclude that in tax crimes, the capacity and role of the perpetrators are not regulated in laws and regulations; this can be seen in their Application in tax crime cases. Thus, implementing participation in tax crime in Indonesia is weak because the determination of participation is left to the Judge's consideration. This is because no rules clearly state criminal acts of taxation and participation in these acts..
Menurut Undang-Undang tentang peraturan umum dan tatacara perpajakan (UUKUP) pajak merupakan pembayaran wajib oleh perseorang pribadi ataupun badan hukum kepada negara. dinamika pemungutan pajak tidak luput dari adanya penyimpangan atau pelanggaran pelanggaran hukum. Baik yang dilakukan sendiri ataupun bersama-sama. Penelitian ini kemudian bertujuan untuk mengkaji dan menganalisis konsep penerapan turut serta dalam tindak pidana perpajakan. Dengan menggunakan penelitian normative dengan pendekatan pendekatan undang-undang, konseptual, dan kasus. Hasil penelitian ini menyimpulkan bahwa dalam tindak pidana perpajakan, kapasistas dan peran dari pelaku kurang diatur di dalam Peraturan perundang–undang, hal ini terlihat dalam penerapan dalam perkara tindak pidana pajak. Dengan demikian, penerapan turut serta dalam tindak pidana perpajakan di Indonesia memiliki kelemahan karena dalam penentuan turut serta diserahkan kepada pertimbangan hakim. Hal ini dikarenakan tidak adanya aturan yang menyatakan secara jelas tindak pidana perpajakan dan keturut sertaan dalam tindak Pidana tersebut
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DOI: http://dx.doi.org/10.29300/mzn.v10i1.9577
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MIZANI: WACANA HUKUM, EKONOMI DAN KEAGAMAAN
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