Bantuan Hukum Bagi Tersangka Dalam Kasus Pidana Perpajakan

Agrotomo, Eko (2019) Bantuan Hukum Bagi Tersangka Dalam Kasus Pidana Perpajakan. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini berjudul “Bantuan Hukum Terhadap Sanksi yang di Dapat Tersangka Atas Kasus Korupsi Penggelapan Pajak” Fokus penelitian ini adalah bagaimana seseorang tersangka untuk mendapat bantuan hukum atas tindakan penggelapan pajak yang dikenakan dan bagaimana perolehan hak tersangka dalam mendapat bantuan ditingkat penyidikan.sehingga tindakan seorang tersangka yang melakukan penggelapan pajak negara yang mengakibatkan kerugian pada keuangan negara maka dari itu tindakan tersebut dapat diklasifikasikan sebagai tindak pidana korupsi. Metode penelitian ini menggunakan metode penelitian pustaka atau library reseach. Sifat penelitian ini adalah penelitian yang bersifat normatif yuridis. Penelitian normatif dilakukan terhadap hal-hal yang bersifat teoritis asas-asas hukum. Kebijakan sanksi pidana dalam Undang-Undang Perpajakan juga harus ada dukungan serta peran serta dari masyarakat dan aparat penegak hukum sehingga penerapan sanksi pidana di bidang perpajakan terutama Pasal 38 dan Pasal 39 Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan dapat berjalan secara efektif. Kata Kunci : Penggelapan Pajak, Penyidikan This research is entitled "Legal Aid Against Suspected Sanctions for Tax Eviction Corruption Cases" The focus of this research is how a suspect gets legal assistance for tax evasion imposed and how the rights of suspects are obtained in receiving assistance at the level of investigation. so that the actions of a suspect who commits state tax evasion that results in a loss to the state finances, therefore the action can be classified as a criminal act of corruption. This research method uses library research methods or reseach libraries. The nature of this research is juridical normative research. Normative research is carried out on theoretical matters of legal principles The criminal sanction policy in the Taxation Law must also have support and participation from the public and law enforcement officers so that the application of criminal sanctions in the field of taxation, especially Article 38 and Article 39 of Law Number 28 In 2007 the General Provisions and Procedures for Taxation could work effectively. Keyword :Tax Evasion, Investigation

Item Type: Thesis (S1)
Subjects: SOCIAL SCIENCES > Public finance > Revenue. Taxation. Internal revenue
LAW > Law in general. Comparative and uniform law. Jurisprudence
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law > Constitutional law > Organs of government > The judiciary
Divisions: FAKULTAS HUKUM > Ilmu Hukum
Depositing User: Mr Alexander Jeremia
Date Deposited: 21 Feb 2020 08:52
Last Modified: 21 Feb 2020 08:52
URI: http://repository.uki.ac.id/id/eprint/1258

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