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All Journal Kertha Wicara : Journal Ilmu Hukum Kertha Semaya Kertha Negara : Journal Ilmu Hukum Kertha Patrika JURNAL MAGISTER HUKUM UDAYANA Acta Comitas Media Iuris Vyavahara Duta Vyavahara Duta
I Made Walesa Putra
Fakultas Hukum Universitas Udayana
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Penentuan Kesalahan Korporasi Pada Tindak Pidana Perpajakan (Studi Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt) I Made Walesa Putra; Marcus Priyo Gunarto; Dahliana Hasan
Media Iuris Vol. 5 No. 2 (2022): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v5i2.33369

Abstract

AbstractThe Indonesian Criminal Code does not recognize corporate criminal liability. Conceptually, the perpetrator, who commits a criminal act must have a fault to be liable, including corporation as the subject of criminal law. The criminal sanctions impostion of PT. Gemilang Sukses Garmindo (PT. GSG) based on West Jakarta District Court through the decision number: 334/Pid.Sus/2020/PN Jkt.Brt, it was the second criminal decision against the corporation in the taxation sector, after the Asian Agri Group (AAG) decision. This study aims to analyze the regulation of corporate criminal liability in tax laws and to analyze the basis of judge considerations in determining the corporate guilt of PT GSG. The type of research is normative research with a statutory and case approach. The results of study showed that the Tax Law has not explicitly regulated the corporation as the subject of tax criminal law and there was an inaccuracy in the judge’s consideration of the PT.GSG criminal decision. The determination of corporate fault can be based on the material perpetrator’s fault and the internal requirements of the corporation. Finally, identification theory can be used as the basis for justifying the imposition of a corporate criminal sanction to PT. GSG.Keywords: Corporate Fault; Criminal Act; Taxation. AbstrakKitab Undang-Undang Hukum Pidana (KUHP) Indonesia belum mengakui pertanggungjawaban pidana korporasi. Secara konsepsi, untuk dapat dipertanggungjawabkan pidana pelaku yang melakukan tindak pidana harus memiliki kesalahan, termasuk pula subjek hukum pidana korporasi. Pengenaan pidana terhadap PT. Gemilang Sukses Garmindo (PT. GSG) berdasarkan Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt, merupakan putusan pidana terhadap korporasi yang kedua di bidang perpajakan setelah putusan korporasi Asian Agri Group (AAG). Penelitian bertujuan menganalisis pengaturan pertanggungjawaan pidana korporasi dalam perundang-undangan perpajakan serta menganalisis dasar pertimbangan hakim dalam penentuan kesalahan Korporasi PT GSG. Jenis penelitian adalah penelitian normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan Undang-Undang Perpajakan belum mengatur eksplisit korporasi sebagai subjek hukum pidana perpajakan serta ada ketidaktepatan dasar pertimbangan hakim putusan pidana PT. GSG. Penentuan kesalahan korporasi dapat berdasarkan kesalahan pelaku materiil beserta syarat internal korporasi. Pada akhirnya, teori identifikasi sesungguhnya dapat digunakan sebagai dasar pembenaran penjatuhan pidana korporasi PT. GSG.Kata Kunci: Kesalahan Korporasi; Tindak Pidana; Perpajakan.
ANALISIS TUJUAN PEMIDANAAN DALAM PEMBARUAN HUKUM PIDANA NASIONAL TERKAIT TINDAK PIDANA ADAT (STUDI DELIK ADAT BALI) I Wayan Suardana; I Made Walesa Putra
VYAVAHARA DUTA Vol 16 No 2 (2021)
Publisher : Jurusan Hukum Fakultas Dharma Duta Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.647 KB) | DOI: 10.25078/vyavaharaduta.v16i2.1934

Abstract

Reform of the National Criminal Law is absolutely necessary with political, practical and sociological considerations. The amend of Criminal Code also include adjustments of the punishment aims, which leads to restorative justice. Likewise the sanctions for criminal offense in adat law, the punishment is less than optimal if only imposed the freedom deprivation to the perpetrator's, it is necessary to make efforts in restoring the situation (balance).This type of research is normative research, by analyzing norms and legislation related to the aim of punishment in customary offenses. The results of the research that is the aim of customary sentencing is not specifically regulated in positive law, but customary criminal law have the power to apply, based: Article 18 B paragraph (2) of The 1945 State Constitution of the Republic of Indonesia, Emergency Law No. 1 of 1951 on Temporary Measure in Organizing the Unity of the powers and procedure of Civil Courts, Law No. 48 of 2009 on Judicial Power, Law No.39 of 1999 on Human Rights, and the Supreme Court Decisions, among others: (1) Decision No. 1644K / Pid / 1988 dated May 15, 1991; (2) Decision No. 984 K / Pid / 1996 dated January 30, 1996.In the positive law, there is a reflection of restorative justice as a concept that developed in modern criminal law in line with the purpose of sentencing the customary offenses. The aim of sentencing as ius constituendum is formulated in Article 55 paragraph (1) of the 2017 Criminal Code Concept which includes resolving conflicts that arise, restoring balance, and bringing sense of peace and secure in the community, which is in line with customary criminal sanctions because of the visible values of customary law; resolve conflicts, restore balance, and bring a sense of peace in society.
Co-Authors Adhyaksa Mahasena Anak Agung Ngurah Bayu Ariadi Anak Agung Ngurah Wirasila Anak Agung Ngurah Yusa Darmadi Anak Agung Sagung Istri Brahmanda Febriyanti Ayu Putu Laksmi Danyathi Dahliana Hasan Dewa Ayu Indra Dewi Firdalia Emyta Nurdiana Isliko Fransiskus Sebastian Situmorang Fredinan Yulianda Gde Made Swardhana I Gede Krisnata I Gede Widnyana I Gusti Agung Ayu Dike Widhiyaastuti I Gusti Agung Indah Kusumayuni I Gusti Ketut Ariawan I Gusti Ngurah Ketut Triadi Yuliardana I Ketut Rai Setiabudhi I KETUT SUDANTRA I Made Darma Yudha I Made Tjatrayasa I Putu Agus Indra Nugraha I Putu Rasmadi Arsha Putra I Putu Wisnu Nugraha I Putu Wisnu Suartana Putra I Wayan Brahmana Putra I Wayan Suardana Ibrahim R Ida Bagus Surya Darmajaya Ida Bagus Surya Dharma Jaya Indah Erfira Ketut Adi Prasetya Atmaja Marbui Haidi Partogi Marcus Priyo Gunarto Marcus Priyo Gunarto Mitia Intansari Ni Luh Intan Ayu Megawati Ni Made Trisna Mayasari Ni Putu Asti Ariningsih Ni Putu Desy Pradnya Wati Ni Putu Risna Daryani Nyoman Gede Ngurah Bagus Artana Sagung Putri M. E. Purwani Sri Suartini Yundari, Yundari Yuwono Yuwono