Article Per Year (5 Year)
p-Index From 2020 - 2025
10.488
P-Index
This Author published in this journals
All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Buana Informatika JREC (Journal of Electrical and Electronics) FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal NERS JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi DERIVATIF Educational Management Geo-Image Journal Jurnal Ilmiah Kebijakan Hukum Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF HEALTH SCIENCE (JURNAL ILMU KESEHATAN) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JURNAL CITRA KEPERAWATAN JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Hukum Magnum Opus JURNAL PENDIDIKAN TAMBUSAI Jurnal Cendekia : Jurnal Pendidikan Matematika Jurnal Rekayasa Konstruksi Mekanika Sipil JOURNAL OF PRIVATE AND COMMERCIAL LAW KOMPUTIKA - Jurnal Sistem Komputer FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN MUWAZAH: Jurnal Kajian Gender Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmu Manajemen SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Migasian Akamigas Balongan Indramayu JPMI (Jurnal Pembelajaran Matematika Inovatif) Jurnal Dinamika Manajemen Pendidikan (JDMP) Dedikasi: Jurnal Pengabdian Masyarakat JMECS (Journal of Measurements, Electronics, Communications, and Systems) Jurnal Geofisika Performance : Jurnal Bisnis dan Akuntansi Jurnal Magister Pendidikan Matematika (JUMADIKA) Jurnal Abdi Insani JPP (Jurnal Pendidikan dan Pembelajaran) JIIP (Jurnal Ilmiah Ilmu Pendidikan) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pencerahan Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Journal of Students‘ Research in Computer Science (JSRCS) Jurnal Manajemen DIVERSIFIKASI JUSTIN (Jurnal Sistem dan Teknologi Informasi) Audito Comparative Law Journal (ACLJ) Jurnal Demokrasi dan Politik Lokal Jurnal Hukum Sehasen AKADEMIK: Jurnal Mahasiswa Humanis Yuridika PELS (Procedia of Engineering and Life Science) Jurnal Ekonomi, Bisnis dan Manajemen Indonesia Law Review (ILREV) DISKURSUS Jurnal Filsafat dan Teologi Prosiding Seminar Nasional Pendidikan Matematika, Universitas Mulawarman Jurnal Hukum dan Peradilan Jurnal Pengabdian Teknik dan Ilmu Komputer (PETIK) Jurnal Sosial dan Sains Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa International Review of Humanities Studies Educational Studies: Conference Series IIJSE Jurnal Keamanan Nasional Prosiding Seminar Nasional PPG Universitas Mulawarman Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Hukum dan Pembangunan Jurnal Pembelajaran dan Ilmu Pendidikan Jurnal Terapan Pendidikan Dasar dan Menengah Jurnal Legislasi Indonesia Jurnal Riset Pecinta Matematika
Sugeng Sugeng
Jurusan Teknik Mesin, Fakultas Teknik, Universitas Diponegoro Jl. Prof. H. Soedarto, SH, Tembalang, Semarang 50239
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 103 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Sosial dan Sains

 1 
Merekonstruksi Kesalahan Korporasi dalam Pertanggungjawaban Pidana di Bidang Perpajakan Profianto, Mardonius Irawan; Sugeng, Sugeng
Jurnal sosial dan sains Vol. 5 No. 6 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i6.32265

Abstract

This research discusses the establishment of the concept of corporate fault in the issue of criminal liability in the field of taxation in Indonesia. Specifically, this study focuses on the application of the theory of corporate criminal liability to tax offenses, with West Jakarta District Court Decision Number 334/Pid.Sus/2020/PN.Jkt BRT as the main object of analysis. This research employs a normative juridical approach with case study methodology. The research findings reveal that although the Law on General Provisions and Tax Procedures (UU KUP) does not expressly mention that corporations can be perpetrators of criminal offenses, in practice the court still applies criminal liability to corporations. This is possible due to the use of theories and doctrines in corporate criminal law, such as the doctrine of power requirements (machtsvereiste), the concept of normative guilt, and the teaching of benefits. These three doctrines have found their momentum in the new Criminal Code (Law Number 1 Year 2023), particularly in Article 48 which expressly regulates corporate criminal liability. The application of this article will officially begin on January 2, 2026, providing a clearer legal foundation for the enforcement of criminal law against corporations in the future. The main contribution of this research is to provide a deeper understanding of the principle of legality and corporate criminal liability procedures in taxation issues. Not only that, the results of this research are also important as a reference for the development of corporate criminal law in Indonesia.
Co-Authors Abdul Hafid Paronda Abdul Halim Daulay Adi Nur Rohman , Adi Nur Rohman Adirin Adirin, Adirin Agung, Muhammad Fadillah Seftian Agus Suryanto Ahmad Fauzan Aidy, Widya Aidy, Widya Romasindah Aini, Farach Azizah Akbar, Fajarullah Alfauzan Amin Amelia Nur 'Izza Amin Tohari Andi Hasad Andriani, Vivin Andy Kurniawan, Andy Anggi Pratiwi, Anggi Angraeni, Astri Annisa Fitria Annisa, Ulin Aris Sutiana Atmoko, Dwi Azizah, Windi Nur Azzahra, Suci Badrus Zaman Bastomi, Selam Berahman, Berahman Cahyo Budi Santoso, Cahyo Budi Choirunisa, Nabilah Dadang Iskandar Mulyana` Diah Nurdiwaty Djie, Hong Dupri, Muhammad Demsi Dwi Andayani Budisetyowati, Dwi Andayani Elfirda Ade Putri Ependi, Soleh Evie Palenewen Fadilah, Anwar Fajar, Bayu Gustiana Faradisa, Irsya Febriansyah, M. Ferry Fauzi, Ferry Firdawati, Firdawati Fitriana, Diana Fitriani Fitriani Ginting, Mira Hestina Gunaawan, Eko Habibie, Burhannudin Yusuf Hadinata, Fristian Hairullah Hairullah, Hairullah Haji, Verona Harahap, Riana Hartono, Rodi Heni Pujiastuti Heriana, Tutik Hermalia Putri, Cindy Agustin Hermanto, Doki Hotma P. Sibuea Hyperastuty, Agoes Santika Ita Purnama, Ita Jaelani, Usman Jatmiko, Didit Andri Joharuddin Zakaria, M Ohan Jr, Andre Cardenas Jr., Andre Cardenas Kamagi, Rendy Cristian Kerlooza, Yusrila Yeka Komalia, Komalia Kukuh , Kukuh Kurniawan Kurniawan Kurniawati, Indrati Dwi Linawati Linawati Liu, Yaoping Lubis, Lailatul Husna Maharanisa, Maharanisa Mai Puspadyna Bilyastuti Marzuki Marzuki Miharni, Nancy Sinatra Muhammad Amin Bakri Muhammad Ilyas Sikki Nasikah, Durotun Nathanael, Bob Nizar, Taufiq Nuzwir Nurcahya, Syawalica Fifah Nurkharisma, Aditya Nurlaili Nurlaili Nurlaili, Lili Nyoman Kertia Oktavia, Nurbaiti Olfah, Yustina Palupi, Kenes Retno Pangihutan, Timothy Paramita, Purnomo Ratna Parjono, Parjono Pebrianti, Wahyu Puji Pipit Sakti Adhi, Pipit Sakti Prabowo, Diki Prasasti, Widya Eko Prihatin, Lilik Probosuseno Probosuseno, Probosuseno Profianto, Mardonius Irawan Puji Astuti Puspita, Erna Putri, Melly Monika Racska, Vivyana Rahmaputri, Hafzah Rahmayani, Hesti Rakay Indramayapanna Rakhdinda Dwi Artha Qairi Riyanto, Kuncoro Budi Rofik, M Ainur Rohman , Adi Nur Rohman, Adi Nur Rohman, Adi Nur, Uni Romasindah Aidy, Widya RR. Ella Evrita Hestiandari Ruknan, Ruknan Ryul Park, Kyung S.Pd. M Kes I Ketut Sudiana . Safrudiannur, Safrudiannur Sahasika, Mahiya Lintang Saifudin, Agung Saputra, Ilham Dwi Sarwansah, Rivan Sayekti, Rina Seta Samsiana Setiawan, Idang Setyo Supratno Sholeh, Mohammad Hasyim Sidik, Muhammad Taqiyuddin Siswoyo, Slamet Tedy Sofwan, Agus solikah, mar'atus Solikah, Mar’atus Sri Lestari SRI SETIYARINI, SRI Subagyo, Anton Sudarman Sudarman Sudirman Sudirman Sugianto, Aris Suhardi Marli Sukur, Puji Sunarso Sunarso Supratno, Setyo - Suradi Suradi Suryadi Suryadi Suwarto Suwarto Syahril Effendi Syahruddin, Erwin SYAMSUL HIDAYAT Takim Mulyanto Taman, Badrun Tandiayu, Windy Natalia Taufiqur Rokhman, Taufiqur Ummah, Nurul Rif'atin Untu, Zainuddin Watulingas, Jefferson Roosevelt Widijowati, Rr. Dijan Widiyono, Widiyono Widodo, Deny Edy Widyanto, Nugraha Wijaya, Andik Wiwik Handayani Wulandari, Risky Wulandari, Suci Ayu Yanuar Mukhammad Yateno Yateno Yusril Yusril Yustiana Olfah Zidni Imanurrohmah Lubis