Tinjauan Yuridis Terhadap Tindak Pidana Penyampaian Surat Pemberitahuan Wajib Pajak (Studi Putusan Nomor: 499/Pid.Sus/2023/PN Jkt.Sel)”

Hidayat, Aris (2025) Tinjauan Yuridis Terhadap Tindak Pidana Penyampaian Surat Pemberitahuan Wajib Pajak (Studi Putusan Nomor: 499/Pid.Sus/2023/PN Jkt.Sel)”. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini membahas tinjauan yuridis terhadap tindak pidana dalam penyampaian Surat Pemberitahuan (SPT) Wajib Pajak dengan fokus pada Putusan Nomor: 499/Pid.Sus/2023/PN Jkt.Sel. Dalam sistem perpajakan Indonesia, penyampaian SPT merupakan kewajiban hukum bagi setiap Wajib Pajak yang diatur dalam Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP). Ketidakpatuhan dalam penyampaian SPT, baik berupa keterlambatan, ketidaksesuaian isi, maupun pengisian yang tidak benar, dapat berakibat pada sanksi administratif maupun pidana. Tindak pidana perpajakan ini memiliki implikasi yang luas terhadap upaya pemerintah dalam mengoptimalkan penerimaan negara serta meningkatkan tingkat kepatuhan wajib pajak. Oleh karena itu, penelitian ini bertujuan untuk menganalisis unsur-unsur tindak pidana dalam penyampaian SPT berdasarkan putusan pengadilan, menelaah pertimbangan hakim dalam menjatuhkan putusan, serta mengkaji efektivitas penegakan hukum terhadap pelanggaran perpajakan di Indonesia. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan kasus (case study), yang berfokus pada analisis terhadap Putusan Nomor: 499/Pid.Sus/2023/PN Jkt.Sel serta relevansi putusan tersebut terhadap peraturan perundang-undangan perpajakan di Indonesia. Data yang digunakan meliputi peraturan hukum terkait, dokumen putusan pengadilan, serta literatur hukum yang membahas tindak pidana perpajakan. Hasil penelitian menunjukkan bahwa dalam kasus ini, terdakwa terbukti memenuhi unsur tindak pidana perpajakan sebagaimana diatur dalam Pasal 39 ayat (1) UU KUP, yakni dengan sengaja tidak menyampaikan SPT atau menyampaikan SPT yang isinya tidak benar sehingga menimbulkan kerugian pada pendapatan negara. Pertimbangan hakim dalam putusan ini mencerminkan prinsip keadilan dan kepastian hukum, di mana sanksi yang dijatuhkan bertujuan untuk memberikan efek jera bagi Wajib Pajak yang melanggar ketentuan serta mendukung upaya negara dalam meningkatkan kepatuhan pajak. Berdasarkan hasil penelitian, dapat disimpulkan bahwa penerapan sanksi pidana terhadap pelanggaran kewajiban penyampaian SPT merupakan bagian dari upaya penegakan hukum dalam sistem perpajakan di Indonesia. Namun, efektivitas penegakan hukum tidak hanya bergantung pada penerapan sanksi pidana, tetapi juga pada penguatan sistem administrasi perpajakan, peningkatan transparansi dalam pemeriksaan pajak, serta edukasi dan sosialisasi bagi Wajib Pajak mengenai pentingnya kepatuhan pajak. Dengan adanya pendekatan yang lebih komprehensif, diharapkan bahwa kepatuhan pajak dapat meningkat tanpa harus selalu bergantung pada ancaman sanksi pidana, sehingga dapat menciptakan sistem perpajakan yang lebih berkeadilan dan berkelanjutan. Kata kunci : Tindak pidana perpajakan, Surat Pemberitahuan (SPT), kepatuhan pajak, penegakan hukum, UU KUP / This examination delves into the judicial assessment of criminal offenses associated with the filing of Tax Returns (SPT) by Taxpayers, particularly focusing on Decision Number: 499/Pid.Sus/2023/PN Jkt.Sel. The tax framework in Indonesia stipulates that all taxpayers are required to submit an SPT, as outlined in Law Number 28 of 2007 regarding General Provisions and Tax Procedures (UU KUP). The omission of an SPT, whether due to tardiness, discrepancies in its content, or errors in its completion, may lead to both administrative and criminal repercussions. The ramifications of this tax offense are profound, influencing governmental efforts to enhance state revenues and elevate taxpayer adherence to regulations. This research aims to undertake a thorough examination of the elements associated with criminal offenses pertaining to the submission of SPT, guided by judicial rulings. This research will further investigate the rationale employed by judges in their decision- making processes while also evaluating the efficacy of law enforcement in addressing tax violations within the Indonesian framework. This research employs a normative legal methodology, utilizing a case study approach that centers on the examination of Decision Number: 499/Pid.Sus/2023/PN Jkt.Sel and its pertinence to the tax laws and regulations in Indonesia. The materials referenced comprise pertinent legal statutes and regulations, judicial rulings, and scholarly articles addressing tax infractions. The research findings demonstrate that, in this instance, the defendant has been established to have fulfilled the conditions for a tax violation as delineated in Article 39, paragraph (1) of the KUP Law, particularly through the intentional omission of an SPT or the submission of an SPT with inaccuracies, thereby leading to detriment to state revenue. The judge's deliberations in this ruling reflect the foundational tenets of justice and legal certainty, with the penalties enacted intended to serve as a deterrent for taxpayers who breach regulations and to bolster state efforts focused on enhancing tax compliance. The research findings suggest that the implementation of criminal sanctions for the non-submission of an SPT constitutes a fundamental component of the overarching law enforcement framework within the Indonesian tax system. Nevertheless, the efficacy of law enforcement is not solely contingent upon the enforcement of criminal penalties; it also necessitates the enhancement of the tax administration structure, the augmentation of transparency in tax audits, and the cultivation of awareness among taxpayers about the significance of tax compliance. Through the implementation of a more comprehensive approach, there is a sense of hope that tax compliance may be enhanced without the ongoing dependence on the coercive nature of criminal penalties, thus fostering a more equitable and enduring tax system. Keywords : Tax crime, Tax Return (SPT), tax compliance, law enforcement, UU KUP.

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