Restorative Justice Terhadap Tindak Pidana Penggelapan Pajak Dibawah 500 Juta Dalam Prespektif Keadilan. (Restorative Justice for Tax Evasion Crimes Under 500 million from a Justice Perspective).

Situmorang, Kistensen Marihot (2025) Restorative Justice Terhadap Tindak Pidana Penggelapan Pajak Dibawah 500 Juta Dalam Prespektif Keadilan. (Restorative Justice for Tax Evasion Crimes Under 500 million from a Justice Perspective). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penerapan pendekatan restorative justice dalam tindak pidana penggelapan pajak di bawah Rp500 juta merupakan alternatif penyelesaian hukum yang menitikberatkan pada pemulihan kerugian negara secara efisien dan proporsional. Pendekatan ini dianggap lebih manusiawi dan berkeadilan karena mendorong pertanggungjawaban pelaku secara aktif melalui pengembalian kerugian tanpa harus menempuh proses pidana yang panjang. Penelitian ini menggunakan metode yuridis normatif dan pendekatan perbandingan serta kasus, dengan menganalisis regulasi nasional serta praktik di negara lain. Hasil penelitian menunjukkan bahwa penerapan restorative justice dalam kasus penggelapan pajak bernilai kecil berpotensi mengurangi beban sistem peradilan, mempercepat pemulihan negara, serta memperkuat kepercayaan publik terhadap hukum, meskipun masih terdapat kendala normatif, seperti belum adanya landasan hukum yang tegas dan risiko penyalahgunaan. Sebagai acuan, Surat Edaran Jaksa Agung Muda bidang Tindak Pidana Khusus dan Peraturan Kejaksaan No. 15 Tahun 2020 menetapkan bahwa penuntutan terhadap kasus korupsi termasuk penggelapan skala kecil dapat dihentikan apabila kerugian telah dikembalikan, pelaku bukan merupakan residivis, dan tindak pidana tidak menyangkut sektor-sektor penting. Oleh karena itu, dibutuhkan reformulasi regulasi dan penetapan kriteria khusus untuk memastikan keadilan restoratif berjalan akuntabel dan tidak mengurangi efek jera.

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