Karya Ilmiah

TESIS (1685) - Kedudukan Saksi Pelapor Dalam Kasus Penggelapan Pajak oleh PT Asian Agri Group dan Upaya Perlindungan Hukumnya

---

Witnesses have an important role in the framework to search and find the material truth
of an act which is indicated as a criminal act. in the Book of the Law of Criminal Law is
a witness who can testify to the interests of the investigation, prosecution and trial of a
criminal case he heard him, he sees himself, and he experienced himself. In line with the
formulation of witnesses in the Criminal Procedure Code, Law No. 6 year 1983 on
General Provisions and Procedures for the tax for the third time amended by Law No.28
of 2007 provides a definition similar to the witnesses in criminal taxation. Slightly
different formulas can be found in the Act No.23 of 2006 on Protection of Witnesses and
Victims that provides the status of witnesses since the investigation stage. In this thesis
examined the legal issues (1) Setting of the position of a witness, complainant and
witnesses reporting, (2) the position of the defendant as a witness to the complainant in
the case of tax evasion by PT. Asian Agri group. Normative assessment made by using
the approach of legislation and conceptual approaches. Legal materials used in this study
is the primary legal materials and secondary legal materials. Disclosure of criminal tax
evasion of tax by PT. Asian Agri Group started from the report of the Controller
Vinancial Vincent Amin Sutanto previously entangled corporate fraud cases. Vincent is a
Whistle Blower (translated as a witness reporting) which are generally defined as those
who disclose the facts to the public about a scandal, danger, malpractice,
maladministration and corruption. Starting from Vincent reports, the facts and data in the
form of corporate financial transactions beridikasi of tax evasion committed by PT. Asian
Agri Group with 3 (three) ways of making the cost of a fictitious, fictitious hedging
transactions, and transfer pricing. Based on reports that Vincent is a notice delivered by
one because of the rights or obligations under the law to the competent authority has been
or is about to happen or is suspected of a crime then tax the Directorate general of
inspection efforts based on preliminary evidence, and further after the report found there
was an indication criminal tax investigation and tax by tax investigators to seek and find
the material truth of the crime.

---

Ketersediaan

090610109

1685

Ruang Tesis

Tersedia namun tidak untuk dipinjamkan - Digudangkan

Informasi Detail

Judul Seri

-

No. Panggil

1685

Penerbit

Surabaya : Fakultas Hukum Unair., 2009

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

NONE

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

HUKUM PAJAK

Info Detail Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar