PENERAPAN HUKUM PIDANA SEBAGAI ULTIMUM REMEDIUM PADA KASUS PERPAJAKAN PASCA UNDANG -UNDANG NO. 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN N

Abstract

Countries that have stable economic strength can be classified as large countries.
However, the existence of stable economic strength and prosperity depends on the
level of public awareness in paying their tax obligations. This research aims to
examine a number of 53 tax criminal decisions following the enactment of Law No.
7 of 2021 concerning Harmonization of Tax Regulations in the 2022 tax year based
on the principle of ultimum remedium by looking at the theory associated with this
problem, namely the theory of Justice. Where 35 of the decisions are tax criminal
decisions which will be resolved in 2022 and 18 of the decisions are tax criminal
decisions which will be resolved in 2023. This research uses a library research
method with a Normative Juridical Approach with a data analysis method using
qualitative analysis which is described in the following way. descriptive. The
formulation of the problem discussed is How to Analyze the Application of
Criminal Law as an Ultimum Remedium in Tax Cases Post Law No. 7 of 2021
concerning Harmonization of Tax Regulations. The results of the research show
that based on the analysis of criminal decisions in tax cases that have gone through
the judiciary and have been decided from 2022 to 2023 after Law No. 7 of 2021
concerning Harmonization of Tax Regulations, the principle of ultimum remedium
as the main sanction in punishment has not been fully implemented. convict in a
criminal case in the field of taxation. The principle of ultimum remedium as
intended in article 44B of Law N0.7 of 2021 concerning Harmonization of Tax
Regulations indicates that only fines should be used as punishment for perpetrators
of tax crimes without any prison/imprisonment sentences. However, what will
happen during 2022-2023 is that there will still be many cases of tax crimes using
the Primum Remedium principle where imprisonment/imprisonment is the main
punishment.
Keywords: Ultimum Remedium, Tax Crime, Tax Harmonization Law