Penuntutan Terdakwa Tanpa Disertai Penjatuhan Pidana Penjara dalam Tindak Pidana Perpajakan (Studi Putusan Nomor 581/Pid.Sus/2023/PN SBY). (Prosecution of Defendants Without Accompanied by Imprisonment in Tax Crimes (Study of Decision Number 581/Pid.Sus/2023/PN SBY)).

Mukti, Brilliant Ifana (2024) Penuntutan Terdakwa Tanpa Disertai Penjatuhan Pidana Penjara dalam Tindak Pidana Perpajakan (Studi Putusan Nomor 581/Pid.Sus/2023/PN SBY). (Prosecution of Defendants Without Accompanied by Imprisonment in Tax Crimes (Study of Decision Number 581/Pid.Sus/2023/PN SBY)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Tax crimes can include a variety of illegal activities, but are not limited to tax evasion, presenting false data or information, tax evasion involving the manipulation of financial data, or the use of illegal tax schemes to reduce or avoid tax obligations. prosecution without a prison sentence for tax crimes will of course give rise to its own legal problems, because according to the provisions of Article 44b paragraph (2b) Law number 7 of 2021 concerning harmonization of tax regulations only regulates court cases at the investigation stage and does not yet regulate fines problems at the signing stage. This research uses normative legal research methods by referring to various legal regulations related to tax crimes and literature study. It is hoped that the results of this research will provide a better understanding of how the law regulates this situation and provide recommendations for improving or increasing legal knowledge for law enforcement officers in handling cases like this. Based on the results of the research and discussion, it can be seen that prosecution without imprisonment is a tax crime, so the efforts that can be made by law enforcement officials in handling cases like this are completing the tax harmonization law regulations in the process of preventing cases at the freezing stage before being prosecuted. trial in court, so that in practice a public prosecutor, in this case the prosecutor, no longer needs to continue the ongoing legal process when a lawyer has paid all fines and returned state losses.

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