Penegakan hukum terhadap wajib pajak sebagai korporasi: kajian atas kepatuhan dan kepastian hukum

Ginting, Diana Malemita (2020) Penegakan hukum terhadap wajib pajak sebagai korporasi: kajian atas kepatuhan dan kepastian hukum. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

Indonesia sebagai negara mempunyai tujuan yang dalam Pembukaan Undang-Undang Dasar Tahun 1945. Dalam rangka mencapai tujuan negara, dibutuhkan dana yang bersumber dari pajak. Sistem pemungutan pajak yang diatur di dalam undang-undang antara lain dengan sistem self assessment. Konsekuensi dari sistem menghitung, membayar dan melaporkan sendiri perpajakannya adalah kepatuhan dari wajib pajak sebagai korporasi. Agar wajib pajak sebagai korporasi tetap patuh dalam memenuhi kewajiban perpajakannya, Direktorat Jenderal Pajak sebagai organ pemerintah yang diberikan wewenang untuk memungut pajak melakukan tindakan pemeriksaan pajak, penagihan pajak, sampai kepada penyidikan pajak. Dari hasil penelitian terhadap penegakan hukum administrasi, ditemukan ketidakpastian hukum yaitu wajib pajak yang melaksanakan self assessment masih dilakukan pemeriksaan, terdapat pasal dalam undang-undang di bidang perpajakan yang sulit untuk dilaksanakan yaitu penerbitan surat ketetapan pajak terhadap wajib pajak yang telah dijatuhi hukuman pidana di bidang perpajakan (atas jenis pajak dan masa pajak yang sama), serta masih perlu pengaturan lebih lanjut tentang tata cara penyitaan atas harta kekayaan penanggung pajak. Dalam penegakan hukum pidana, terdapat kekosongan hukum dengan belum diaturnya penyelesaian kasus tindak pidana di bidang perpajakan yang dilakukan oleh wajib pajak sebagai korporasi. Ketidakpastian hukum dan kekosongan hukum dapat menjadi alasan bagi wajib pajak sebagai korporasi dalam memenuhi kewajiban perpajakannya, yang pada akhirnya menurunkan tingkat kepatuhan wajib pajak. Tujuan penelitian adalah untuk mendapatkan gagasan baru dalam rangka pemecahan permasalahan yang telah diidentifikasi. Metodologi penelitian yang dilakukan adalah penelitian dengan pendekatan hukum normatif dan bersifat kualitatif. Dari hasil penelitian dikemukakan gagasan-gagasan yaitu pengaturan tindak pidana yang dilakukan oleh wajib pajak sebagai korporasi diatur dalam undang-undang, tata cara pemeriksaan bukti permulaan diatur di dalam undang-undang, perluasan wewenang Penyidik Pegawai Negeri Sipil di lingkungan Direktorat Jenderal Pajak diatur di dalam undang-undang, penghentian penuntutan demi penerimaan pajak, penghentian peradilan demi penerimaan pajak, pertanggungjawaban pidana korporasi sesuai dengan ajaran gabungan, pengaturan sanksi pidana pokok dan sanksi pidana tambahan bagi korporasi dalam penyelesaian tindak pidana di bidang perpajakan. / Indonesia as a country has a goal in the Preamble to the 1945 Constitution. In order to achieve the country's goals, funds from taxes are needed. The tax collection system regulated in the law includes a self assessment system. The consequence of the system of calculating, paying for and reporting taxation itself is compliance from taxpayers as a corporation. In order for taxpayers as corporations to remain compliant in fulfilling their tax obligations, the Directorate General of Taxes as a government organ that is given the authority to collect taxes perform tax inspection, tax collection, and even tax investigations. From the results of research on administrative law enforcement, it is found that legal uncertainty is that taxpayers who carry out self-assessment are still being examined, there are articles in the taxation law that are difficult to implement, namely issuance of tax assessment letters against taxpayers who have been convicted of criminal penalties in the field of taxation (for the same type of tax and tax period), and there is still less procedure for confiscation of the assets of the tax bearer. In criminal law enforcement, there is a legal vacuum with the not yet regulated settlement of criminal acts in the field of taxation carried out by taxpayers as a corporation. Legal uncertainty and legal vacuum can be a reason for taxpayers as a corporation in fulfilling their tax obligations, which in turn reduces the level of taxpayer compliance. The research objective is to get new ideas in order to solve the problems that have been identified. The research methodology used is research with a normative and qualitative approach. From the results of the study put forward ideas that the regulation of criminal acts carried out by taxpayers as a corporation is regulated in the law, the procedures for examining preliminary evidence are regulated in the law, the expansion of the authority of Civil Servant Investigators within the Directorate General of Taxes is regulated in statute, termination of prosecution for tax revenue, cessation of justice for tax revenue, corporate criminal liability in accordance with the combined teachings, regulation of principal criminal sanctions and additional criminal sanctions for corporations in the settlement of criminal acts in the taxation field.

Item Type: Thesis (Doctoral)
Creators:
CreatorsNIMEmail
Ginting, Diana MalemitaNIM00000009712UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKriekhoff, Valerine J.L.UNSPECIFIEDUNSPECIFIED
Thesis advisorBudi, Henry SoelistyoNIDN0327095503UNSPECIFIED
Uncontrolled Keywords: corporation ; law enforcement ; compliance ; legal certainty
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law
Depositing User: Diana M Ginting
Date Deposited: 19 Feb 2020 03:57
Last Modified: 08 Sep 2020 03:06
URI: http://repository.uph.edu/id/eprint/7375

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