ANALISIS PENYELESAIAN PENEGAKAN HUKUM PIDANA PAJAK MELALUI PENDEKATAN RESTORATIVE JUSTICE

Simanullang, Petrus Tulus (2026) ANALISIS PENYELESAIAN PENEGAKAN HUKUM PIDANA PAJAK MELALUI PENDEKATAN RESTORATIVE JUSTICE. S1 thesis, Universitas Kristen Indonesia.

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Abstract

A. Nama : Petrus Tulus Simanullang B. NIM : 2340058016 C. Bagian : Hukum Pidana D. Judul : Analisis Penyelesaian Penegakan Hukum Pidana Pajak Melalui Pendekatan Restorative Justice E. Halaman : i-xii, 82 Halaman + Daftar Pustaka F. Kata Kunci : Pidana Pajak, Penegakan Hukum, Restorative Justice G. Ringkasan isi Penelitian ini kajian atas penyelesaian penegakan hukum pidana pajak di Indonesia melalui pendekatan restorative justice. Rumusan masalah yaitu bagaimana landasan hukum, sifat dan alasan kewenangan Jaksa Agung menghentikan penyidikan tindak pidana perpajakan di luar pengadilan dan implementasi penerapan restorative justice penegakan hukum pidana pajak. Fokus penelitian pada aspek yuridis dan implementasi sesuai asas keadilan, kepastian hukum serta asas ultimum remedium. Tujuan penelitian adalah analisis landasan hukum, kebijakan, dan mekanisme penghentian penyidikan tindak pidana pajak melalui pendekatan restoratif dan peran Jaksa Agung memberikan keputusan atas permintaan Menteri Keuangan demi memulihkan penerimaan pajak. Metode penelitian menggunakan penelitian hukum normatif dengan pendekatan kualitatif melalui analisis terhadap peraturan perundang-undangan, putusan pengadilan, doktrin hukum, teori hukum, dan pendapat ahli hukum. Bahan hukum primer yaitu peraturan perundang-undangan dan turunannya, sedangkan bahan hukum sekunder berupa buku-buku dan jurnal terkait restorative justice. Hasil penelitian menunjukkan bahwa penyelesaian penegakan hukum pidana perpajakan sesuai Pasal 44B Undang-undang Ketentuan Umum dan Tata Cara Perpajakan jo Undang-undang Harmonisasi Peraturan Perpajakan merupakan bentuk restorative justice khusus perpajakan. Peran sentral Jaksa Agung memutuskan permintaan Menteri Keuangan sesuai dengan prinsip keadilan dan kepastian hukum. Penerapan restorative justice merupakan solusi terbaik dalam pemulihan kerugian pendapatan negara. H. Daftar Acuan : 29 buku + 9 Peraturan perundang-undangan + 8 jurnal + 2 tulisan lain I. Dosen Pembimbing I : Asst. Prof. Lonna Yohanes Lengkong, S.H., M.H. Dosen Pembimbing II : Asst. Prof Dr. Inri Januar, S.H., M.H."/"ABSTRACT A. Name : Petrus Tulus Simanullang B. NIM : 2340058016 C. Speciic Program : Criminal Law D. Title : Analysis of Tax Criminal Law Enforcement Settlement Through Restorative Justice Approach E. Pages : i-xii, 82 Page + Bibliogrhphy F. Keyword : Tax Crime, Law Enforcement, Restorative Justice G. Summary This research examines the resolution of tax criminal law enforcement in Indonesia through a restorative justice approach. The research questions are the legal basis, nature, and rationale for the Attorney General's authority to terminate investigations of tax crimes outside the courts and the implementation of restorative justice in tax criminal law enforcement. The research focuses on the legal aspects and implementation in accordance with the principles of justice, legal certainty, and the principle of ultimum remedium. The research objectives are to analyze the legal basis, policies, and mechanisms for terminating investigations of tax crimes through a restorative approach and the role of the Attorney General in making decisions at the request of the Minister of Finance to restore tax revenue. The research method used is normative legal research with a qualitative approach through analysis of legislation, court decisions, legal doctrine, legal theory, and legal expert opinions. The primary legal materials are legislation and its derivatives, while the secondary legal materials are books and journals related to restorative justice. The research results show that the resolution of criminal tax law enforcement in accordance with Article 44B of the Law on General Provisions and Tax Procedures in conjunction with the Law on Harmonization of Tax Regulations is a form of restorative justice specifically for taxation. The Attorney General's central role is to decide on the Minister of Finance's request in accordance with the principles of justice and legal certainty. The application of restorative justice is the best solution for recovering state revenue losses. H. Reference List : 29 books + 9 legislations + 8 journals + 2 other writings I. Thesis Supervisor I : Asst. Prof. Lonna Yohanes Lengkong, S.H., M.H. Thesis Supervisor II : Asst. Prof Dr. Inri Januar, S.H., M.H.

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