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All Journal Jurnal Hukum Lex Generalis
Jordi Viero
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Law, Crime, Criminology & Criminal Justice

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Pertanggungjawaban Direksi dalam Penerapan Prinsip Fiduciary Duty atas Penerbitan Faktur Pajak Secara Fiktif: Studi Putusan Mahkamah Agung Nomor 3343 K/Pid.Sus/2019 Jordi Viero; Ningrum Natasya Sirait; hasim purba
Jurnal Hukum Lex Generalis Vol 7 No 8 (2026): Tema Hukum Pemerintahan
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i8.3884

Abstract

The Board of Directors of a Limited Liability Company is obligated to manage the company based on the principle of fiduciary duty, encompassing good faith, prudence and legal compliance. The issuance of fictitious tax invoices as a means of VAT avoidance constitutes a clear violation of this principle, giving rise to personal liability of the directors in both civil and criminal law. However, in Supreme Court Decision Number 3343 K/Pid.Sus/2019, the judge's considerations focused primarily on fulfilling the elements of tax criminal offenses without explicitly linking the fiduciary duty principle as the basis for directors' liability, thus necessitating a stronger integration between corporate law and tax criminal law regimes comprehensively.
Co-Authors HASIM PURBA NINGRUM NATASYA SIRAIT