Tinjauan hukum atas tindak pidana di bidang perpajakan = Legal review of a criminal act in taxation (case study tax settlement of PT. BCA tbk.) (studi kasus penyelesaian pt. Bca tbk)

Deliana, Deliana (2015) Tinjauan hukum atas tindak pidana di bidang perpajakan = Legal review of a criminal act in taxation (case study tax settlement of PT. BCA tbk.) (studi kasus penyelesaian pt. Bca tbk). Masters thesis, Universitas Pelita Harapan.

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Abstract

Pajak merupakan kewajiban bagi masyarakat yang telah memenuhi persyaratan. Pajak berlaku di seluruh negara di dunia, walaupun setiap negara mempunyai peraturan yang berbeda-beda. Kepentingan pajak untuk pemerintahan sudah tidak perlu diragukan lagi. Boleh dikatakan pajak merupakan pemasukan paling besar dalam sebuah negara, pajak kemudian digunakan untuk pembangunan nasional sebagai tujuan utamanya. Dengan adanya pajak, sebuah pemerintahan mempunyai biaya untuk pengeluaran-pengeluaran seperti membangun sekolah, rumah sakit, jembatan dan lain-lain. Pajak tidak hanya berlaku untuk individu saja, akan tetapi juga untuk perusahaan. Dalam tesis ini, akan diulas secara singkat mengenai sejarah, fungsi-fungsi, asas-asas, hambatan-hambatan, tindak pidana di bidang perpajakan, dan juga studi kasus PT.BCA Tbk. Tesis ini juga akan menganalisis mengenai peraturan perundang-undangan yang mengatur tentang tindak pidana di bidang perpajakan. Pada bagian ini akan dibagi menjadi tiga bagian, yakni tindak pidana yang dilakukan oleh wajib pajak, tindak pidana oleh aparat pajak dan tindak pidana yang dilakukan oleh pihak ketiga. Sedangkan bagian lainnya merupakan studi kasus, akan dijelaskan secara singkat mengenai PT. BCA Tbk dan latar belakang dari kasus ini sebagai poin utamanya. Berdasarkan kasus yang telah diketahui oleh masyarakat luas mengenai kasus perpajakan yang kini sedang dihadapi oleh PT. BCA Tbk, terdapat perbedaan pendapat antara pihak PT. BCA Tbk dengan Ditjen Pajak. Oleh karena perbedan pendapat inilah menyebabkan PT. BCA Tbk masih mempunyai utang pajak. PT. BCA Tbk kemudian mengajukan keberatan pajak terhadap Ditjen Pajak. Hasil awal dari keberatan pajak tersebut adalah ditolak akan tetapi Hadi Poernomo yang menjabat sebagai Ditjen Pajak pada saat itu merubah menjadi diterima. Perubahan dari keberatan pajak ini kemudian dianggap sebagai tindak korupsi. Hingga kini, kasus ini masih diselidiki oleh pemerintah. Maka dari itu, penulis akan menganalisa kasus ini dari perspektif hukum / Tax is an obligation for the society who already met the requirements. Tax applies in every country in the world, though every country has different regulations. There is no doubt for the importance of tax in a government. Might be said that tax is one of the largest income of a country, tax was used for national development for the main purpose. With the existence of tax, a government could have fund for the expenditure such as build schools, hospitals, bridge etc. Tax is not only for individuals, it also applies for the companies. In this thesis, tax will be reviewed briefly regarding the history, functions, principles, obstacles, the criminal acts in taxation, and also case study of PT. BCA Tbk. In this thesis also will analyses about law and regulations that regulate regarding criminal act in taxation. This part is divided into three parts, criminal that offenses by individuals, criminal offenses by tax authorities and criminal offenses by the third party. Other part is regarding the case study, it will have a brief background introduction of PT.BCA Tbk itself and the main point is the background of this case occurred. According to the case that already revealed in society regarding the tax issue that PT.BCA Tbk is now facing, there is a difference in understanding in tax between PT.BCA Tbk and Directorate General of Tax. Due to this difference of understanding occur between them, causing PT.BCA Tbk still have tax liabilities to government. Hence, PT.BCA Tbk propose tax objection which they must bear to the Directorate General of Tax, the early result of the tax objection was rejected but it amended to accept by Hadi Poernomo who was incumbent the Directorate General of Tax at that period of time. The change of the result later on was suspected as a corruption. This case is still in investigation progress by the government. Thus, in this thesis writer will analysis this case from legal perspective

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Deliana, DelianaNIM00000007659UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSihombing, JonkerNIDN8838820016UNSPECIFIED
Additional Information: T 59-13 DEL T
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Users 18 not found.
Date Deposited: 14 Jan 2021 05:40
Last Modified: 26 Oct 2021 06:13
URI: http://repository.uph.edu/id/eprint/12642

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