PENERAPAN PIDANA DENDA DALAM PENEGAKAN HUKUM PIDANA PAJAK (Studi Putusan Pengadilan Negeri Klas IA Padang No: 408/Pid.B/2013/PN.PDG)
Abstract
ABSTRACT
Businessman whose firm legal standing without registering or have to collect taxes and not depositing cash into the country clearly state financial harm. It is stipulated in the Law of the Republic of Indonesia Number 16 Year 2000 on the second amendment of Law No. 6 of 1983 concerning General Provisions and Tax Procedures. The problem in this research are: 1) How can the application of criminal penalties in the enforcement of criminal law in the tax case ruling No. 408 / Pid.B / 2013 / PN.PDG ?. 2) How is the basis of legal considerations judges in decisions by Number: 408 / Pid.B / 2013 / PN.PDG ?. This type of research is normative. Source of data used in the form of secondary data, which is the primary legal materials, secondary and tertiary. The legal materials were analyzed descriptively qualitative. Result: 1) The application of the criminal fines imposed by the judge to the defendant is a doubling of the tax proceeds of crime obtained defendant. 2) Basic considerations judge dropped the criminal case against the juridical considerations are categorized into consideration charges of public prosecutor, criminal prosecution, witness testimony, information from the defendant, evidence, and the articles of the criminal law rules. As for the non juridical considerations are categorized into the background defendant, due to the defendant, the defendant himself conditions, and socio-economic actors. The judge has to consider the aggravating and mitigating factors.
Keywords: Application, Criminal, Fines, Tax
References
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C. SUMBER LAIN
https://id.m.wikipedia.org/wiki/lex_specialis_derogat_legi_generalidiunduh Kamis, 01 Oktober 2015 pukul 22:51 WIB
