Karya Ilmiah

DISERTASI (202) - Tindak Pidana Korupsi di Bidang Perpajakan

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particular with regard to the provisions of Article 44 B paragraph (1) of UU KUP,
which regulates the termonation of criminal investigation in the field of taxation
on the basis of tax payment along with penalties or administrative sanctions while
in Article 4 of UU PTPK the state financial loss return does not eliminate the
crime.
This research is legal research. The approach used in this research is statute
approach, conceptual approach, comparative approach and case approach. Based
on the discussion in this study found some philosophy of regulation on corruption
in the field of taxation is a form of legal certainty in tax collection, a form of
justice for taxpayers and the citizen, supervision on the implementation of
authority and discretion of employees of Directorate General of Taxation, the
criminal acts in taxation generally the employee in Directorate General of
Taxation and protect and increase tax revenue. There are the characteristics of
criminal acts of taxation that contain with corruption which are the actions of
employees of the Directorate General of Taxes including harm the state finances,
bribery, abuse of authority and gratification. The four characteristics of tax crime
that implicate the corruption act apply only to the employees of the Directorate
General of Taxation. As the suggestion in this research that is necessary to change
UU KUP specially related to regulation in UU KUP which contains with
provision of criminal sanction in UU PTPK for specific legal subject that is
limited only for employee of Directorate General of Tax and to regulate clearly
about characteristic of taxation crime which has contains with criminal acts of
corruption in order not to give opportunity to law enforcement apparatus to
interpret further and change or renew of UU PTPK to arrange special provision
related to corruption acts in the field of taxation that is primum remidium
principle for employees of Directorate General of Taxes and ultimun remidium for
taxpayer, lex spesialis sistematic principle and the principle of restrictions on the
application of participation and assistance in the corruption in the field of taxation.

Keywords: Corruption, Taxation, Characteristics

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Ketersediaan

031227017318

202

Ruang Disertasi

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

202

Penerbit

Surabaya : Fakultas Hukum Unair., 2018

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

TINDAK PIDANA KORUPSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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