Herlina Dame Ria Sinaga, -
(2016)
Penanganan Perkara Tindak Pidana Di Bidang Perpajakan Di Kejaksaan.
Thesis thesis, UNIVERSITAS AIRLANGGA.
Abstract
Handling Taxation Crima Case at the Attorney General Office (AGO). This thesis discusses an offense axation that handled in a special field in the AGO. The main discussion is about the ratio legis of tax crime in the special crimes unit in the Attorney and also about the Attorney handling the cases. Formally the tax criminal act may be subject to certain criminal offenses. In practice of certain crimes that often occur in the area of taxation is laundering which became one of the predicate offense (predicate crime) of corruption. Crime in the field of taxation has been stipulated in Law No. 6 1983 (General Provisions and Tax Procedures), as last amended by Law No. 16 in 2009. The definition and limits of criminal offenses in the area of taxation and implicit sanction can be seen in Article 38 and Article 39 (1), (2), (3). Beside the administrative law enforcement, criminal enforcement in the field of taxation can not be separated from either criminal provisions set out in the Taxation Act and in other legislation of the Criminal Code and the Money Laundering Act On Corruption. But in justice practice, both public prosecutors and judges are more likely to apply the provisions of the law on combating corruption on cases related to tax crime, do not take the clauses stipulated in the Law on General Provisions and Tax Procedures which specifically regulate taxation case (lex specialis). Base on few cases of tax law enforcement, prosecutors and judges both are prefer to use articles of the Law on corruption rather than on taxation law.
Actions (login required)
 |
View Item |
![[img]](https://repository.unair.ac.id/style/images/fileicons/text.png)