PENJATUHAN PIDANA BAGI WAJIB PAJAK YANG SENGAJA TIDAK MENYETORKAN PAJAK

(Studi Putusan Pengadilan Negeri Blora Nomor 123/Pid.Sus/2022/PN. Bla)

Abstract

The application of criminal penalties for taxpayers who do not deposit tax
based on the decision of the Blora District Court Number 123/Pid.Sus/2022/PN Bla
and the basis for consideration by the Panel of Judges at the Blora District Court,
they decided that the defendant was found guilty and received a prison sentence.\
The method in this research uses normative juridical, meaning that normative
legal research or doctrinal legal research is research that uses secondary data as the
main data. The nature of this research is descriptive analytical, descriptive means
research that will discuss and analyze facts systematically, so that it will be easy to
draw conclusions later. This research's main data is secondary data and primary
data as support. Data collection techniques by conducting literature studies. This
research data analysis uses inductive, namely drawing conclusions starting from
statements or specific facts to lead to general conclusions to specific matters.
From the results of research and analysis, it can be seen that the application
of criminal sanctions for taxpayers who deliberately do not report their obligations in
paying taxes can be sentenced to prison. In special criminal case number
123/Pid.Sus/2022/PN.Bla, the Defendant has legally and convincingly committed a
tax crime, in the indictment the Defendant violated Article 39 paragraph (1) letter i of
the KUP Law in conjunction with Article 64 paragraph (1) of the Criminal Code.
The Panel of Judges who examined and tried and decided agreed that the
Defendant had legally and convincingly violated Article 39 paragraph (1) letter i of
the KUP Law in conjunction with Article 64 paragraph (1) of the Criminal Code, in
which there are elements, namely every person, intentionally, not remitting taxes that
have been withheld or collected can cause losses to state revenues and ongoing
actions. The defendant's actions through PT AIJ, based on data from the Directorate
General of Taxes Information System, PT AIJ's Periodic VAT SPT for the period
January 2019 to March 2019 or more precisely the defendant's criminal acts, namely
those proposed to fulfill the provisions of Article 39 paragraph 1 letter i of the KUP
Law
Keywords : Tak , administrative and penal sanction