PEMBUKTIAN TINDAK PIDANA TIDAK MENYETORKAN PAJAK OLEH WAJIB PAJAK (STUDI KASUS NO:408/Pid.B/2013/PN.PDG)

Abstract

ABSTRACT

The criminal act of not depositing tax is regulated in Article 39 A paragraph (1) letter a and g of Law Number 16 of 2000 concerning General Provisions and Procedures for Taxation. One criminal case of not depositing tax was decided by the Padang District Court with Case Number: 408 / Pid.B / 2013 / PN.PDG. Formulation of the problem: (1) How does the power of evidence of a criminal act not deposit tax by the taxpayer? (2) What is the judge's consideration in assessing evidence against a criminal act of not depositing tax by the taxpayer? This study used a normative approach. Data sources used secondary data in the form of primary, secondary and tertiary legal materials. Secondary data was collected by document study and analyzed qualitatively. Base on the research concluded: (1) The strength of evidence of a criminal act of not depositing tax by the taxpayer is in accordance with the provisions of the Act, and the defendant admits that his guilt was taken. (2) Judges' consideration in assessing evidence against a criminal act of not depositing tax by the taxpayer imposes criminal sanctions on the defendant by paying attention to aspects, namely: Juridical Aspects and Non-Juridical Aspects, the judge has determined that the defendant has violated Article 39 A paragraph (1) letter a and g of Law Number 16 of 2000 concerning General Provisions and Tax Procedures as amended by Act Number 16 of 2000.

Keywords: proof, criminal act, deposit, tax