PERTANGGUNGJAWABAN TERHADAP PELAKU TINDAK PIDANA TURUT SERTA MENERBITKAN FAKTUR PAJAK YANG TIDAK BERDASARKAN TRANSAKSI YANG SEBENARNYA (Studi Kasus : Putusan No.262/Pid.B/2018/PN.Bdg)
Abstract
ABSTRAK
The criminal act of participating in issuing tax invoices that are not based on actual transactions In Case Decision Number 262 / Pid.B / 2018 / PN.Bdg, regulated in article 39A letter a Jo Article 43 paragraph 1 of Law No.6 of 1983 concerning The General Decree and Tax Procedures as Amended by Law Number 16 of 2009 concerning the Fourth Amendment to Law No. 6 of 1983 concerning General Provisions and Tax Procedures, Problem Formulation: (1) How is criminal liability against the perpetrators of criminal acts and issuing tax invoices not based on actual transactions? Case study: Decision Number 262 / Pid-B / 2018 / PN. Who? (2) How is the Judge's Consideration in sentencing a criminal offender and issuing a Tax Invoice that is not based on the actual transaction of a case study: Decision Number 262 / Pid-B / 2018 / PN.Bdg ?, Research Results (1) the judge has consider both of the juridical considerations, namely based on the indictment of the Public Prosecutor, the testimony of witnesses who are mitigating and burdensome, the available evidence. Whereas the non-juridical consideration is based on the background of the defendant's actions, and the condition of the defendant's (2) decision, Stating that the defendant KS has been legally proven and convincingly guilty of committing a criminal act “Also participating in issuing tax invoices that are not based on actual transactions carried out continuously "; Drop the criminal
Keywords: Liability, Tax, Transactions, Participation
References
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