Penerapan Undang-Undang Nomor 6 tahun 1983 sebagaimana diubah terakhir dengan undang-undang Nomor 16 tahun 2009 tentang ketentuan umum dalam tata cara perpajakan terhadap penyelesaian tindak pidana perpajakan yang dilakukan secara berlanjut

Yayat Hidayat, Yanto Yanto, Hartanti Hartanti

Abstract


Although paying taxes is an obligation from tax payers, but not the least we find even legal problems about tax. Not just the usual legal issues, even many crimes occurred also in the field of taxation that are processed through the courts. This research is the normative legal research using an approach legislation and the approach to the case. The author uses primary data and secondary data. Secondary data used materials consists of primary law, secondary, and secondary. The technique of data collection was done with three steps, namely, observation, interviews, and documentation. Technique of data analysis in this research was done by way of data analysis, descriptive and evaluative. The results showed that the application of Act No. 6 of the year 1983, as last amended by ACT number 16 Year 2009 against the completion of the criminal act of taxation being undertaken continuously can be seen in the handling of the matter taxation in the Sleman District Court terminated the award number: 592/Pid. Sus/2017/PN.Smn. The award number: 592/Pid. Sus/2017/PN.Smn., the judge declared that the defendant is proven guilty, so that Defendants get double punishment, i.e. criminal punishment with imprisonment for 1 (one) year and 8 (eight) months, and pay a criminal fine of 2 times from Rp. 155,333,206,-i.e. Rp. 310,666,412,-(three hundred and ten million six hundred sixty-six thousand, four hundred and twelve cents) at most dining Ma 1 (one) month after the ruling had the force of law. In the break the matter number: 592/Pid. Sus/2017/PN.Smn., judges do not experience serious constraints, it's just from the judge himself had a moral burden due to the demands of the given to the defendant was considered too hard or heavy.


Keywords


KUP; taxation;criminal acts and deeds continued

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References


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