PERTANGGUNGJAWABAN PIDANA TERHADAP KORPORASI YANG DINYATAKAN PAILIT MELAKUKAN TINDAK PIDANA PERPAJAKAN (Studi Putusan Pengadilan Negeri Tanjungkarang Nomor 1468/Pid.B/2017/PN.Tjk.)
| Main Author: | DIAH RAHMA DHANIA , 1212011095 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS HUKUM
, 2020
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/65340/1/ABSTRAK.pdf http://digilib.unila.ac.id/65340/2/SRIPSI%20FULL.pdf http://digilib.unila.ac.id/65340/3/SRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/65340/ |
Daftar Isi:
- Salah satu penerapan pajak sebagai fungsi pengatur adalah pajak yang dikenakan terhadap transaksi jual-beli suatu barang yang sering dikenal dengan Pajak Pertambahan Nilai (selanjutnya disebut PPN). Namun dalam penerapannya sering terjadi penggelapan pajak oleh Wajib Pajak. Contohnya, Pengusaha Kena Pajak yakni PT Sumber Urip Sejati Utama yang menerbitkan faktur pajak masukan atas penjualan pupuk urea kepada pihak ketiga, yang kemudian melaporkan dan menyetorkan pajak dengan tidak berdasarkan transaksi yang sebenarnya sehingga negara mengalami kerugian pendapatan negara dari sektor pajak. Atas indikasi pelanggaran tersebut, Kantor Direktorat Jendral Pajak Wilayah Bengkulu dan Lampung melakukan pemeriksaan bukti permulaan terhadap PT Sumber Urip Sejati Utama. Namun, pada saat bukti pemeriksaan berlangsung ditemukan fakta bahwa PT Sumber Urip Sejati Utama telah dinyatakan pailit oleh Pengadilan Niaga pada Pengadilan Negeri Jakarta Pusat. Berdasarkan UU KUP, terhadap kasus tersebut tidak dapat dinaikkan ke tahap penyidikan, karena dengan terbitnya Putusan Pengadilan Niaga Jakarta Pusat, maka kewajiban pajak terutang PT Sumber Urip Sejati Utama dapat diselesaikan melalui kurator.Namun sayangnya, kasus tersebut dinaikkan hingga tahap penyidikan dan akhirnya keluar Putusan Pengadilan Negeri Nomor 1468/Pid.B/2017/PN.Tjk yang dalam amarnya menyatakan Direktur PT Sumber Urip Sejati Utama dipidana dengan penjara 4 tahun serta denda 19 miliar rupiah dan hutang pajak tidak dapat hilang sebelum dibayarkan. Yang menjadi permasalahan dalam skripsi ini adalah bagaimanakah pertanggungjawaban korporasi yang telah dinyatakan pailit terhadap tindak pidana perpajakan pada tahap pemeriksaan bukti permulaan dan apakah Putusan Pengadilan Negeri Nomor 1468/Pid.B/2017/PN.Tjk. itu telah sesuai dengan substansi keadilan. Pendekatan masalah dalam penelitian ini menggunakan pendekatan normatif empiris. Pengumpulan data dilakukan dengan teknik studi pustaka dan studi lapangan. Hasil penelitian dan pembahasan menunjukkan perlu adanya revisi terhadap UU KUP. Sebaiknya di dalam KUP dicantumkan secara jelas mengenai pemisahan ketentuan pidana bagi wajib pajak orang dan wajib pajak badan/korporasi untuk menghindari multi tafsir di kemudian hari. Selain itu, di dalam UU KUP perlu dicantumkan secara jelas bahwa negara mempunyai hak mendahului (hak preferen) ketika wajib pajak badan/korporasi dinyatakan pailit, bubar, atau dilikuidasi maka harus dipertegas bahwa semua UU yang berkaitan dengan kewajiban ke negara harus tunduk pada UU KUP agar pelaksanaan hak preferen dapat berjalan tanpa hambatan. Kata Kunci : Penggelapan Pajak, Kepailitan Korporasi, Pidana Wajib Pajak One of the applications of tax as a regulatory function is the tax imposed on the sale and purchase of goods which is often known as Value Added Tax. But in practice, taxpayers often commit fraud. For example, a Taxable Entrepreneur, namely PT Sumber Urip Sejati Utama, which issues an input tax invoice for the sale of urea fertilizer to a third party, which then reports and remits taxes not based on actual transactions so that the state experiences a loss of state revenue from the taxation sector. On the indication of the violation, the Bengkulu and Lampung Directorate General of Regional Taxes conducted preliminary evidence examinations against PT Sumber Urip Sejati Utama. When investigative evidence was carried out, it was found that PT Sumber Urip Sejati Utama was declared bankrupt by the Commercial Court at the Central Jakarta District Court. Based on the KUP Law, the case cannot be brought to the investigation stage, because with the issuance of the Central Jakarta Commercial Court Decision, PT Sumber Urip Sejati Utama's tax obligations can be resolved through a curator. Unfortunately, the case moved to the investigative stage, and finally, the decision was issued. District Court Number.1468/Pid.B/2017/PN.Tjk, which in its amendment stated that the Director of PT Sumber Urip Sejati Utama was sentenced to 4 years in prison and a fine of IDR 19 billion and the tax debt cannot be lost before being paid. The problem in this study is how is the responsibility of corporations that have been declared bankrupt for tax crimes at the preliminary examination stage and whether the District Court Decision Number.1468/Pid.B/2017/PN.Tjk. it is by the substance of justice. This study uses an empirical normative approach. Data collection was done by using the literature study and field study techniques.One of the applications of tax as a regulatory function is the tax imposed on the sale and purchase of goods which is often known as Value Added Tax. But in practice, taxpayers often commit fraud. For example, a Taxable Entrepreneur, namely PT Sumber Urip Sejati Utama, which issues an input tax invoice for the sale of urea fertilizer to a third party, which then reports and remits taxes not based on actual transactions so that the state experiences a loss of state revenue from the taxation sector. On the indication of the violation, the Bengkulu and Lampung Directorate General of Regional Taxes conducted preliminary evidence examinations against PT Sumber Urip Sejati Utama. When investigative evidence was carried out, it was found that PT Sumber Urip Sejati Utama was declared bankrupt by the Commercial Court at the Central Jakarta District Court. Based on the KUP Law, the case cannot be brought to the investigation stage, because with the issuance of the Central Jakarta Commercial Court Decision, PT Sumber Urip Sejati Utama's tax obligations can be resolved through a curator. Unfortunately, the case moved to the investigative stage, and finally, the decision was issued. District Court Number.1468/Pid.B/2017/PN.Tjk, which in its amendment stated that the Director of PT Sumber Urip Sejati Utama was sentenced to 4 years in prison and a fine of IDR 19 billion and the tax debt cannot be lost before being paid. The problem in this study is how is the responsibility of corporations that have been declared bankrupt for tax crimes at the preliminary examination stage and whether the District Court Decision Number.1468/Pid.B/2017/PN.Tjk. it is by the substance of justice. This study uses an empirical normative approach. Data collection was done by using the literature study and field study techniques.