PENJATUHAN PIDANA TERHADAP PELAKU TINDAK PIDANA YANG TIDAK MENYELENGGARAKAN PEMBUKUAN ATAU PENCATATAN DI INDONESIA YANG MENIMBULKAN KERUGIAN PADA PENDAPATAN NEGARA
Abstract
ABSTRAK
Criminal acts that do not keep books or records that cause losses to state revenue are regulated in Article 39 paragraph (1) letters f and g of Law Number 28 Year 2007 concerning General Provisions and Tax Procedures. One of the taxation crime cases that has been decided with Case No.: 229 / Pid.Sus / 2014 / Pn.Pbr. Problem Formulation is 1) How is the judge's consideration in imposing a criminal act against a criminal offense who does not keep books or records in Indonesia which causes state losses. 2) How is the application of a criminal act against a criminal offense that does not hold bookkeeping or recording in Indonesia which causes state losses? This research uses a normative juridical approach. Data sources used include secondary data consisting of primary, secondary and tertiary legal material. Data were analyzed qualitatively. Research results (1) Judicial considerations are juridical in the form of indictments, letters of demand, evidence and evidence, namely witness statements, expert statements, letters, instructions, statements of the accused and non-juridical considerations in the form of incriminating matters and alleviating the defendant. (2) The application of the criminal offense violates Article 39 paragraph (1) letters f and g so that it is sentenced to 6 months in prison and a fine of Rp 2,207,613,000.00 (Two billion two hundred seven million six hundred and thirteen rupiah).
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Keywords: Criminal, Recording, Bookkeeping, State LossesReferences
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