Restrukturisasi sanksi pidana dalam Undang-Undang KUP untuk pemulihan kerugian pada pendapatan Negara

Widodo, Wahyu (2024) Restrukturisasi sanksi pidana dalam Undang-Undang KUP untuk pemulihan kerugian pada pendapatan Negara. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

Pidana pajak sebagai hukum pidana administratif diperlukan untuk menegakkan hukum pajak agar masyarakat patuh menjalankan hak dan kewajibannya dalam rangka mengumpulkan penerimaan Negara. Pada kenyataannya pemidanaan pajak belum dapat memberikan kontribusi yang berarti dalam penerimaan pajak karena kerugian pada pendapatan Negara tidak terpulihkan akibat rendahnya tingkat eksekusi pidana denda. Rumusan masalah penelitian ini adalah: (1) Bagaimana pengaturan sanksi pidana pajak dalam Undang-Undang Ketentuan Umum Perpajakan?; (2) Bagaimana pelaksanaan pengenaan sanksi pidana pajak dalam Undang-Undang Ketentuan Umum Perpajakan dan dampaknya terhadap pemulihan kerugian pada pendapatan Negara?; dan (3) Bagaimana pengaturan sanksi pidana pajak dalam Undang Undang Ketentuan Umum Perpajakan yang dapat mendukung pemulihan kerugian pada pendapatan Negara? Hasil penelitian ini diharapkan dapat memberikan alternatif solusi permasalahan tersebut dengan pengaturan sanksi pidana pajak mendatang (ius constituendum) yang berbasis pemulihan kerugian pada pendapatan Negara. Penelitian ini menggunakan analisis keekonomian hukum (Economic Analysis of Law = EAL) sebagai pisau analisis yang menganalisis hukum melalui pendekatan ekonomi. Metode EAL merupakan turunan dari teori utilitarian yang digagas Jeremy Bentham untuk menguji efektivitas suatu regulasi dengan menilai sejauh mana regulasi tersebut mendatangkan manfaat. EAL menganalisis hukum dengan analisis biaya-manfaat (Cost-Benefit Analysis = CBA), teori perilaku, dan efisiensi pareto. Dalam penelitian ini, CBA digunakan untuk ex-post analysis regulasi yang sedang berlaku dan ex-ante analysis terhadap parameter regulasi mendatang, sedangkan teori perilaku dan efisiensi pareto digunakan untuk menilai perilaku para aktor terhadap regulasi. Hasil penelitian tentang sanksi pidana pajak ini menunjukkan bahwa kepastian hukum yang tidak menyandarkan pada keadilan dan kemanfaatan dapat mengakibatkan turunnya kesejahteraan masyarakat. Sanksi pidana pajak yang mengedepankan pengenaan pidana penjara dan denda yang besar jauh melebihi manfaat yang diterima terpidana justru menimbulkan dampak negatif baik bagi pelaku pidana maupun bagi Negara sebagai korban. Pengenaan pidana penjara mengakibatkan terpidana tidak dapat melakukan usaha sehingga Negara kehilangan kesempatan memperoleh penerimaan pajak bahkan mengeluarkan biaya untuk pemasyarakatan. Pidana denda yang sangat besar mengakibatkan usaha terpidana menurun bahkan bangkrut karena harta kekayaannya dirampas untuk membayar pidana denda dan jika pidana denda tidak dibayar maka diganti dengan penjara sehingga kerugian pada pendapatan Negara tidak terpulihkan. Untuk menyelesaikan problematika tersebut sanksi pidana pajak perlu direstrukturisasi agar wajib pajak/tersangka/terdakwa menempuh penyelesaian pidana di luar peradilan atau optimalisasi sanksi pidana pajak dalam putusan pengadilan. Untuk mendorong wajib pajak/tersangka/terdakwa menempuh penyelesaian pidana di luar peradilan perlu dilakukan perubahan skema pelaksanaan Pasal 44B Undang-Undang KUP. Perubahan dilakukan dengan menerapkan rentang sanksi administratif, melibatkan mediator independen dalam pelaksanaan Pasal 44B Undang-Undang KUP, dan menghindarkan stigmatisasi terpidana bagi pelaku pidana pajak. Restrukturisasi sanksi pidana pajak pada dasarnya ditujukan untuk minimalisasi pidana penjara dan mengutamakan pengenaan pidana denda yang optimal agar terpidana mampu membayar pidana denda dan Negara terhindar dari tambahan biaya pemasyarakatan serta pemulihan kerugian pada pendapatan Negara./Tax crime as an administrative penal law is needed to enforce tax law so that people comply with their rights and obligations in order to collect state revenues. In reality, tax penalties have not been able to make a significant contribution to tax revenues because losses in state revenue cannot be recovered due to the low level of execution of criminal fines. The formulation of the research problem is: (1) How are tax criminal sanctions regulated in the General Tax Provisions Law (KUP Law)?; (2) How is the implementation of the imposition of criminal tax sanctions in the General Tax Provisions Law and its impact on recovery of losses in state revenues?; and (3) How are the criminal tax sanctions regulated in the General Tax Provisions Law that can support the recovery of losses in state revenues? It is hoped that the results of this research can provide an alternative solution to this problem by regulating future tax criminal sanctions (ius constituendum) based on recovery of losses in state revenue. This research uses economic analysis of law (EAL) as an analytical tool that analyzes law through an economic approach. The EAL method is a derivative of the utilitarian theory initiated by Jeremy Bentham to test the effectiveness of a regulation by assessing the benefit of regulation. EAL analyzes law using cost-benefit analysis (CBA), behavioral theory, and pareto efficiency. In this research, CBA is used for ex-post reviews of current regulations and ex-ante reviews of future regulatory parameters, while behavioral theory and pareto efficiency are used to assess actors' behavior towards regulations. The results of this research on criminal tax sanctions show that legal certainty that does not rely on justice and expediency can result in a decline in social welfare. Tax criminal sanctions that prioritize the imposition of imprisonment and large fines that far exceed the benefits received by the convict actually have a negative impact on both the criminal perpetrator and the state as the victim. The imposition of imprisonment means that convicts cannot carry out business so that the state loses the opportunity to obtain tax revenues and even incurs costs for imprisonment. Very large fines cause the convict's business to decline and even go bankrupt because their assets are confiscated to pay the fine and if the fine is not paid it is replaced by imprisonment so that the loss in state revenue cannot be recovered. To resolve this problem, criminal tax sanctions need to be restructured to encourage taxpayers/suspects/defendants to pursue alternative dispute resolution or optimize criminal tax sanctions in court decisions. To encourage taxpayers/suspects/defendants to pursue alternative dispute resolution, it is necessary to change the implementation scheme of Article 44B of the KUP Law. Changes were made by implementing a range of administrative sanctions, involving independent mediators in the implementation of Article 44B of the KUP Law, and avoiding stigmatization of those convicted of tax crimes. The restructuring of criminal tax sanctions is basically aimed at minimizing imprisonment and prioritizing the imposition of optimal fines so that convicts are able to pay fines and the state avoids additional imprisonment costs and recovers losses in state income.
Item Type: Thesis (Doctoral)
Creators:
Creators
NIM
Email
ORCID
Widodo, Wahyu
NIM01657210043
wahyugalih@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Ritonga, Anshari
UNSPECIFIED
UNSPECIFIED
Thesis advisor
Gunawan, Edy
NIDN0305026703
edygunawan2001@yahoo.com
Uncontrolled Keywords: pidana pajak ; penyelesaian di luar peradilan ; kerugian pada pendapatan negara
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: Wahyu Widodo
Date Deposited: 23 Nov 2024 08:33
Last Modified: 23 Nov 2024 08:33
URI: http://repository.uph.edu/id/eprint/65582

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