PENERAPAN SANKSI TERHADAP PEMALSUAN DOKUMENPAJAK YANG DILAKUKAN OLEH KONSULTAN PAJAK (Studi Kasus: Perkara Nomor 1420/PID.B/2010/P.N Surabaya)
Abstract
In essence, the imposition of tax penalties imposed for creating tax compliance and tax officials in carrying out their tax obligations. In other words, tax penalty is a deterrent (preventive) so that taxpayers and tax consultants do not violate the norms. That is why it is important for taxpayers and tax consultants understand the criminal sanctions so knowing the legal consequences of what he did. Then the problems which the author adopted in this thesis are: 1) how the application of criminal sanctions against tax consultants who have forged tax documents based on case studies Case Number 1420 / Pid.B / 2010 / PN.Surabaya? 2) how consideration of the judge in the application of sanctions against tax consultants who have forged tax documents based on case studies Case Number 1420 / Pid.B / 2010 / PNSurabaya? Methods of research by the author is normative juridical. Materials used law of this research is Case Number 1420 / Pid.B / 2010 / PN.Surabaya. The technique of taking legal materials used literature. Techniques of data analysis done qualitatively, ie grouping the data according to the aspects studied or without the use of figures. The results showed that the application of criminal sanctions against tax document forgery committed by a tax consultant based on case studies Case Number 1420 / Pid.B / 2010 / PN.Surabaya still too light, because much of the demands that are required in the trial. Consideration of judges in the application of sanctions against tax document forgery committed by a tax consultant based on case studies Case Number 1420 / Pid.B / 2010 / PN.Surabaya can be broadly divided into two, namely: Consideration of juridical and non juridical considerations.Key words: Sanctions, Consultant, forgery, Document.
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