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All Journal Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora J-CEKI
Tanudjaja Tanudjaja
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PUTUSAN PENGADILAN TINGGI MEDAN NOMOR 66/PID.SUS/2018/PT.MDN TERKAIT TINDAK PIDANA PERPAJAKAN Tjoe Kang Long; Tanudjaja Tanudjaja
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 3 (2024): Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v2i3.868

Abstract

If in the activities of a company there is a criminal element, then in this case there is a criminal act of taxation, even if it is committed by the company itself, and although it is subject to responsibility, there is no legal basis for the theory of piercing the veil of the corporation Justified. To other parties such as directors or shareholders. Provisions regarding beneficial rights have not been regulated in the Criminal Procedure Code and the Tax Procedure Law, but beneficial owners can be held accountable as parties who have the power to control the company, such as giving instructions to the company's directors. In Indonesia, beneficiary ownership rights include Financial Services Authority Regulation No.12/POJK. 01/2017 dated March 16, 2017 concerning the Implementation of Anti-Money Laundering and Anti-Terrorist Financing Programs in Financial Services; It is strictly regulated by several laws. Unfortunately, this provision does not apply in the Presidential Regulation of the Republic of Indonesia Number 13 of 2018 concerning the Application of the Principle of Recognizing Business Excellence in the Framework of Prevention and Eradication of Money Laundering and Terrorist Financing. Crime in the field of taxation. In the field of taxation, the regulation regarding beneficial owners is very limited and only applies to foreign taxpayers, so it still provides opportunities for beneficiaries in the sense of actual beneficial owners to commit tax crimes.
ANALISA YURIDIS TERHADAP PENERBITAN FAKTUR FIKTIF Sandy Sulistiono; Tanudjaja Tanudjaja
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 3 (2024): Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v2i3.878

Abstract

The embodiment of the Indonesian State in providing prosperity to its nation as mandated in the 1945 Constitution of the Republic of Indonesia is by collecting taxes which are used to provide support for national development. However, along the way, collecting taxes from taxpayers is not easy because the existing tax compliance is still low. So that fraudulent acts emerge which lead to criminal acts, one of which is the issuance and/or use of tax invoices that are not in accordance with ongoing transactions. Therefore, this research will examine the criminal liability of corporations as users of fictitious tax invoices in tax crimes and how judges consider fictitious invoices in cases in the Semarang High Court Decision Number 258/PID/2021/PT.SMR. Because this research is legal research, the approach used is a conceptual approach which is based on the concept of tax development and tax crime supported by a statutory approach such as being based on the Director General of Taxes' regulations and general tax provisions.
PERTANGGUNGJAWABAN HUKUM BAGI WAJIB PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 7 TAHUN 2021 Vania Sulistiano; Tanudjaja Tanudjaja
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 3 (2024): Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v2i3.879

Abstract

Tax is a very important and vital aspect in every country. It is important to pay attention to the tax sector to help support the state revenue budget, especially for developing countries. In this case, taxes have an important role as a large source of state revenue, which will later be allocated for state development. This is because it will later be used to fulfill the welfare and prosperity of the people. This writing aims to discuss the responsibility of taxpayers for violations in the field of taxation. Tax payments, whether by an entity or personally, in this case are coercive, so that people are expected to be able to pay taxes in an orderly manner. The problems that arise are generally caused by imbalances between existing tax regulations in Indonesia, both technically and practically as applied. Basically, this problem can be caused by weaknesses in regulations and legal implementation in the tax sector, lack of public understanding and socialization regarding taxes, and low public awareness and awareness of the importance of paying taxes.
Analisis Yuridis Terhadap Praktik Transfer Pricing Sebagai Tindak Pidana Perpajakan di Indonesia Ameliya Rasidi; Tanudjaja Tanudjaja
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3785

Abstract

Transfer pricing merupakan isu penting dalam perpajakan yang sering disalahgunakan oleh perusahaan multinasional untuk menghindari pembayaran pajak. Praktik transfer pricing yang tidak wajar dapat dikategorikan sebagai tindak pidana perpajakan. Artikel ini bertujuan untuk menganalisis aspek yuridis terkait praktik transfer pricing yang dapat dikategorikan sebagai tindak pidana perpajakan di Indonesia. Metode penelitian yang digunakan adalah yuridis-normatif dengan mengkaji peraturan perundang-undangan, doktrin, dan praktik hukum yang relevan. Hasil penelitian menunjukkan bahwa transfer pricing yang dilakukan dengan tujuan menghindari pajak dapat dikategorikan sebagai tindak pidana perpajakan, seperti penggelapan pajak, penyalahgunaan Nomor Pokok Wajib Pajak, dan pemalsuan dokumen. Penerapan sanksi pidana terhadap praktik transfer pricing yang merugikan negara menjadi penting untuk mencegah dan memberikan efek jera bagi pelaku. Diperlukan upaya penegakan hukum yang komprehensif serta peningkatan kapasitas otoritas pajak dalam mengawasi praktik transfer pricing.
Co-Authors Ameliya Rasidi Sandy Sulistiono Tjoe Kang Long Vania Sulistiano