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All Journal POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Jurnal Ilmiah Hukum dan Hak Asasi Manusia
Subroto, Edwin Sulasdjono
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Akibat Hukum terhadap Kejahatan Perpajakan dengan Faktur Pajak Fiktif Subroto, Edwin Sulasdjono; Sidarta, Dudik Djaja; Soekorini, Noenik
Jurnal Ilmiah Hukum dan Hak Asasi Manusia Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jihham.v4i1.3332

Abstract

Purpose: This study analyzes the legal consequences of tax crimes with fictitious tax invoices by corporations and judges’ Considerations in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by corporations in Decision Number 523 / Pid.Sus / 2021 / PN Cikarang, Decisito analyze27 / Pid.Sus / 2021 / PN Jkt.Utr, and Decision Number 926 / Pid.Sus / 2019 / PN Jkt.Utr. Research Methodology: The type of research is normative juridical with a research approach, namely, the statute and conceptual approaches. The legal materials for this research include Primary Legal Materials, namely Law No. 7 of 2021 and Law No. 28 of 2007, while Secondary Legal Materials are information from the media and the literature. Collection of legal research materials through library research, legal material analysis techniques, and descriptive analysis. Results: The results of this study prove that the legal consequences of tax crimes with fictitious tax invoices by corporations can be subject to criminal penalties in accordance with Article 39A of Law No. 7 of 2021, with a minimum imprisonment of two years and a maximum of six years and a fine of at least two times the amount of tax in the tax invoice, proof of tax collection, proof of tax deductions, and/or proof of tax payments, and a maximum of six times. The judge’s Consideration in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by Corporations in the Decision is in accordance with Article 39A of Law No. 7 of 2021. Limitations: This study only focuses on the Legal Consequences of Tax Crimes with Fictitious Tax Invoices in the Decision Number 523 / Pid.Sus / 2021 / PN Cikarang, Decision Number 1227 / Pid.Sus / 2021 / PN Jkt.Utr and Decision Number 926 / Pid.Sus / 2019 / PN Jkt.Utr. Contributions: This research can be a means of education in analyzing the legal consequences of tax crimes with fictitious tax invoices in the decisions of Decision Number 523 / Pid.Sus / 2021 / PN Cikarang, Decision Number 1227 / Pid.Sus / 2021 / PN Jkt.Utr and Decision Number 926 / Pid.Sus / 2019 / PN Jkt.Utr.
LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES Subroto, Edwin Sulasdjono; Sidarta, Dudik Djaja; Soekorini, Noenik
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 3 No. 4 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v3i4.1438

Abstract

This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr, and Decision Number 926/Pid.Sus/2019/PN Jkt.Utr. This study pertains to normative legal research, utilizing the statute approach and conceptual approach. Primary legal resources for this research consist of Law No. 7 of 2021 and Law No. 28 of 2007, while Secondary Legal Materials refer to data from media and literature sources. Collection of legal research materials through library research with legal material analysis techniques with descriptive analysis. The study findings demonstrate that companies engaging in tax fraud through fake tax invoices may face criminal charges under Article 39A of Law No. 7 of 2021. The penalties could range from a minimum of 2 years in prison to a maximum of 6 years, as well as fines equal to at least double the tax amount listed on the fraudulent invoices. These penalties apply to cases where there is evidence of tax evasion, tax collection, deductions, or payments being manipulated. Then the Judge's Consideration in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by Corporations in the Decision is in accordance with Article 39A of Law No. 7 of 2021.
Co-Authors Sidarta, Dudik Djaja Soekorini, Noenik