Penentuan Kesalahan Korporasi Pada Tindak Pidana Perpajakan (Studi Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt) - I Made Walesa Putra; Marcus Priyo Gunarto; Dahliana Hasan (Media Iuris, 2022)
AbstractThe Indonesian Criminal Code does not recognize corporate criminal liability. Conceptually, the perpetrator, who commits a criminal act must have a fault to be liable, including corporation as the subject of criminal law. The criminal sanctions impostion of PT. Gemilang Sukses Garmindo (PT. GSG) based on West Jakarta District Court through the decision number: 334/Pid.Sus/2020/PN Jkt.Brt, it was the second criminal decision against the corporation in the taxation sector, after the Asian Agri Group (AAG) decision. This study aims to analyze the regulation of corporate criminal liability in tax laws and to analyze the basis of judge considerations in determining the corporate guilt of PT GSG. The type of research is normative research with a statutory and case approach. The results of study showed that the Tax Law has not explicitly regulated the corporation as the subject of tax criminal law and there was an inaccuracy in the judge’s consideration of the PT.GSG criminal decision. The determination of corporate fault can be based on the material perpetrator’s fault and the internal requirements of the corporation. Finally, identification theory can be used as the basis for justifying the imposition of a corporate criminal sanction to PT. GSG.Keywords: Corporate Fault; Criminal Act; Taxation. AbstrakKitab Undang-Undang Hukum Pidana (KUHP) Indonesia belum mengakui pertanggungjawaban pidana korporasi. Secara konsepsi, untuk dapat dipertanggungjawabkan pidana pelaku yang melakukan tindak pidana harus memiliki kesalahan, termasuk pula subjek hukum pidana korporasi. Pengenaan pidana terhadap PT. Gemilang Sukses Garmindo (PT. GSG) berdasarkan Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt, merupakan putusan pidana terhadap korporasi yang kedua di bidang perpajakan setelah putusan korporasi Asian Agri Group (AAG). Penelitian bertujuan menganalisis pengaturan pertanggungjawaan pidana korporasi dalam perundang-undangan perpajakan serta menganalisis dasar pertimbangan hakim dalam penentuan kesalahan Korporasi PT GSG. Jenis penelitian adalah penelitian normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan Undang-Undang Perpajakan belum mengatur eksplisit korporasi sebagai subjek hukum pidana perpajakan serta ada ketidaktepatan dasar pertimbangan hakim putusan pidana PT. GSG. Penentuan kesalahan korporasi dapat berdasarkan kesalahan pelaku materiil beserta syarat internal korporasi. Pada akhirnya, teori identifikasi sesungguhnya dapat digunakan sebagai dasar pembenaran penjatuhan pidana korporasi PT. GSG.Kata Kunci: Kesalahan Korporasi; Tindak Pidana; Perpajakan.