UPAYA NON PENAL OLEH KEPOLISIAN DALAM MEMBERANTAS TINDAK PIDANA PENGGELAPAN PAJAK DI KOTA PADANG (Studi Kasus: Polresta Padang)
Abstract
ABTRACK
Is tax revenues and contribution of the State Expenditure. The tax targets can be realized with the awareness and the compliance of the community to perform the duty as required taxs (WP). The tax regulated in Law Number 16 Year 2009 replacement for Law Number 5 Year 2008 about the fourth changes over Law Number 16 Year 1983 about General Provisions and Procedures for Taxation (COUP) Sometimes taxpayers do not tax payments and a criminal act wiping taxs. Giving the criminal sanction cannot eradicate crimes wiping taxs effectively then the police make effort non penal by working closely with the government agencies of taxation. The formulation of the problem: (1) How efforts to non penal conducted by Polresta Padang in eradicate crimes wiping tax in the City of Padang?. (2)Whether obstacles that found Polresta Padang in eradicate crimes wiping the tax in the City of Padang through the efforts of non penal?. This study used solid legal approach. The data sources included primary data and secondary data. Data were collected through interviews and document studies. The data has been analyzed by qualitative research. The research results are: (1)Effort non penal field Polresta Community Development Unit that is done, counseling gift knowledge by an approach directly to the community and giving guidance to the community about taxs (2)Obstacles Binmas Polresta units in the field of non penal namely obstacle effort internal audit, lack of facilities and infrastructure and still lack of knowledge of personnel about taxation and a result of the pain points, lack of awareness of the law of the community, lack of awareness of the limitations of the place where the process of awareness and lack of cooperation between the community reveals the criminal act of embezzlement taxs.
Key Words: Non Penal, Police, Embezzlement, Tax
References
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