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Sidarta, Dudik Djaja
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Journal : POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI)

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LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES Subroto, Edwin Sulasdjono; Sidarta, Dudik Djaja; Soekorini, Noenik
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 3 No. 4 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v3i4.1438

Abstract

This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr, and Decision Number 926/Pid.Sus/2019/PN Jkt.Utr. This study pertains to normative legal research, utilizing the statute approach and conceptual approach. Primary legal resources for this research consist of Law No. 7 of 2021 and Law No. 28 of 2007, while Secondary Legal Materials refer to data from media and literature sources. Collection of legal research materials through library research with legal material analysis techniques with descriptive analysis. The study findings demonstrate that companies engaging in tax fraud through fake tax invoices may face criminal charges under Article 39A of Law No. 7 of 2021. The penalties could range from a minimum of 2 years in prison to a maximum of 6 years, as well as fines equal to at least double the tax amount listed on the fraudulent invoices. These penalties apply to cases where there is evidence of tax evasion, tax collection, deductions, or payments being manipulated. Then the Judge's Consideration in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by Corporations in the Decision is in accordance with Article 39A of Law No. 7 of 2021.
Co-Authors Al Khasyi', Muchammad Akmal Alfathoni, Ahmad Habib Aliyansyah, Alif Wildan Aranggraei, Renda Aranggraeni, Renda Arifin, Choirul Ayu Chyntia, Desak Nyoman Ayuningtiyas, Fitri Ayuningtyas, Fitri Azzam, Fakhriyadi Yazid Baruno, Agustiawan Djoko Borman, M. Syahrul Cahyaningsurya, Nabila Sahara Chrysdianto, Dimas Cornelis , Vieta Imelda Cornelis, Vieta Imelda Damayanti, Sri Sukmana Daniek Suryaningdiah, Daniek Ernu Widodo, Ernu Femuz, Frederick Fitria Ayuningtyas Grahita, Agasta Ardhya Hafidu, Akbar Al Hamdani, Fathul Handayati, Nur Hartoyo Hartoyo Hidayat, Toriqul Ilman Ismail, Nazli bin Ismalia, Rudy Kayla Natasha, Amanda Kurniawan, Yohan Dwi Linta Alfatih, Hafifah Laila M. Firmansyah Manampiring, Herdi Yerison Milky, Faris Jamal Mulyosudarmo, Suviana Suwoto Nasoetion, Deddi Wardana Ngadimin Paramitha, Vallencia Nandya Parengkuan, Estherlina Florence Prasetyo, Rizky Agung Rahayu, Edi Bagus Waluyo Yuda Teguh Rahmah, Nabila Aliya Renol Gansalangi, Jefri Rohman Bulu, Akbar Taufiqur Runtukahu, Mixon felly Melky Ruslan, Herlina Sebtamuda, Wima Dwi Seven Jon, Jeslyn Josephine Siti Marwiyah Soekorini, Noenik Soenyoto, Rochim Soerodjo, Irawan Solichah, Dewi Subekti Subekti . Subekti Subekti Subroto, Edwin Sulasdjono Sucipto Sucipto Sulistyani Eka Lestari Suyanto Suyanto Suyono, Yoyok Ucuk Syamsul Arifin Tambahani, Hance Brian Triyono, Sulasa Agus Ucuk, Yoyok Wahyu Prawesthi, Wahyu Walujo, Christianto Rici Widodo, Erno Wiranata, Ganda Arisandi Wisanggeni, Dimas Wulandari, Shindy Tri Zahra, Meita Fadhilah Zakaria, Riana