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All Journal Journal of Tax Law and Policy
Situmorang, Parulian
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Reconstruction of Mens Rea of the Tax Crimes in Indonesia Situmorang, Parulian
Journal of Tax Law and Policy Vol. 2 No. 1 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i1.480

Abstract

Kompleksitas penanganan tax evasion di Indonesia tidak dapat terlepas dari sistem hukum pidana yang dianut oleh Indonesia adalah monoistis, yang identic dengan adagium “actus non facit reum nisi mens sit rea”. berdasarkan kajian yuridis normative, dihasilkan dua kesimpulan. Pertama, ketentuan pidana di bidang perpajakan di Indonesia yang masih menghrasukan gabungan actus reus dan mens rea telah mengabaikan keadilan dan prinsip equality before the law, mengingat penerima manfaat yang sebenarnya tidak bisa dipidana dan pertanggungjawaban pidana pajaknya menjadi tidak berfokus pada pencegahan terjadinya kerugian pada pendapatan negara. Kedua, konsep hukum yang ideal dalam ketentuan pidana di bidang perpajakan di Indonesia adalah dengan mengatur delik pidana yang tidak memerlukan mens rea terhadap satu atau lebih unsur actus reus di bidang perpajakan. Salah satunya mengatur strict liability dan pertanggungjawaban pidana pajak linnya yang tidak hanya bersandar pada pertanggungjawaban yang bersifat monoistis.
Legal Reformulation on Expired Provisions of Prosecution of Tax Crimes in Indonesia Situmorang, Parulian
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.519

Abstract

There are still philosophical gaps and juridical gaps in terms of the formation and implementation of Article 40 of the Law on General Provisions and Tax Procedures in Indonesia (KUP Law). Those gaps show the need for ideal regulation of the expiry date for prosecuting criminal offenses in the field of taxation in Indonesia in the future. Based on normative juridical methods using secondary data in the form of primary, secondary and tertiary legal materials, this study produces two conclusions. First, the expiry date for prosecuting criminal acts in the field of taxation currently in force in Indonesia has legal uncertainty due to explanations that do not interpret prosecution correctly. Apart from that, there are other criminal provisions in the field of taxation which are not related to "tax payable, the end of the Tax Month, the end of Part of the Tax Year, or the end of the Tax Year", and the different threats of imprisonment for criminal offenses in the field of taxation as if the prosecution has expired can also be interpreted as being attached to Article 40 of the KUP Law. Second, the ideal regulation of the expiry date for prosecuting criminal acts in the field of taxation in Indonesia in the future is that the provisions must fulfill the principles of equality before the law, legal certainty and human rights. It is recommended that there be alignment with the renewal of Article 40 of the KUP Law with the prosecution expiry provisions in the Criminal Code Law.
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