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Journal : HUKUM BISNIS

LEGALITAS PENEGAKKAN SANKSI HUKUM PIDANA PERPAJAKAN ATAS PELANGGARAN TERHADAP PAJAK BUMI DAN BANGUNAN Sukartha, I Made; Djaja, Tanu
Jurnal HUKUM BISNIS Vol 8 No 1 (2024): Volume 8 Number 1 2024
Publisher : Fakultas Hukum Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33121/hukumbisnis.v8i1.2846

Abstract

Taxes are people's contributions to the state treasury based on law, so they can be imposed without receiving direct compensation. The main aim of taxes is to increase state income to improve people's welfare so that the function of tax criminal sanctions is a preventive tool so that perpetrators of tax crimes do not violate tax norms. However, in the implementation of tax collection there are always those who commit violations, such as in the case of land and building tax violations. In the law enforcement process, not everyone understands tax criminal sanctions and their legality. For this reason, this paper aims to describe the enforcement of tax criminal law sanctions and their legality. This paper uses a normative juridical method, namely through literature study with data sources in the form of statutory regulations, court decisions, as well as articles or other reading materials related to taxation with a qualitative descriptive approach and concludes the legality of enforcing tax criminal sanctions in accordance with the Law on General Provisions and Procedures. Taxation Number 28 of 2007. The two witnesses provided to Taxpayers to comply with tax obligations because the law enforcement process for violations of Land and Building Tax is in accordance with the legal provisions regulated in the Law. Keywords: Law Enforcement, Legal Sanctions, Legality of law, Tax Law
TANGGUNG JAWAB PIDANA BAGI APARATUR SIPIL NEGARA KARENA TURUT SERTA MELAKUKAN TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH PEJABAT ATASAN Sukartha, I Made
Jurnal HUKUM BISNIS Vol 9 No 2 (2025): Volume 9 no 2 2025
Publisher : Fakultas Hukum Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines whether civil servants can be prosecuted for participating in corruption crimes committed by their superior officials and what legal measures can be taken to avoid prosecution for participating in corruption crimes committed by their superior officials. This research is a research using descriptive analytical specifications. To clarify this analysis using the approach method: Legislation (statute approach); Conceptual approach (conceptual approach); The case approach. In the case under investigation, ASN subordinates must accept and be convicted of committing a criminal act of participating as referred to in Article 55 of the Criminal Code. Therefore it is very important for ASNs to know and understand the steps, and what legal or non-legal remedies can be taken by subordinate ASNs to avoid criminal proceedings and the impact of criminal acts that they will experience. When an ASN feels or can predict that the order of their superior has the potential to become a corruption law problem, the ASN should have the courage to refuse the order of their superior so that the ASN is not burdened with responsibility for dealing with criminal corruption that has occurred. It is better for ASN to conduct legal consultations with competent parties before carrying out orders from superiors that have the potential to become criminal law problems for corruption. Keywords: ASN, Special Crimes, Corruption, Article 55 of the Criminal Code (participating)