Widodo, Wahyu (2024) Restrukturisasi sanksi pidana dalam Undang-Undang KUP untuk pemulihan kerugian pada pendapatan Negara. Doctoral thesis, Universitas Pelita Harapan.
Preview
Title.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (72kB) | Preview
Preview
ToC.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (108kB) | Preview
Preview
Abstract.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (53kB) | Preview
Preview
Chapter1.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (3MB) | Preview
![Chapter 2 [thumbnail of Chapter 2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (8MB)
![Chapter 3 [thumbnail of Chapter 3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter 4 [thumbnail of Chapter 4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (15MB)
![Chapter 5 [thumbnail of Chapter 5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (951kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
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 |