RESTORATIVE JUSTICE DALAM TINDAK PIDANA PERPAJAKAN (STUDI KASUS PENYIDIKAN TINDAK PIDANA PAJAK)

Saleh, Ikbal Thoha (2025) RESTORATIVE JUSTICE DALAM TINDAK PIDANA PERPAJAKAN (STUDI KASUS PENYIDIKAN TINDAK PIDANA PAJAK). S1 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK A. Nama : Ikbal Thoha Saleh B. NIM : 2240057029 C. Bagian : Hukum Administrasi Negara D. Judul : Restorative Justice Dalam Tindak Pidana : Perpajakan (Studi Kasus Penyidikan Tindak : Pidana Pajak E. Halaman : 70 Halaman, Lampiran, Daftar Pustaka F. Kata Kunci : Restorative Justice Tindak Pidana Perpajakan, : Penyidikan Pajak G. Ringkasan Isi : Penelitian ini mengkaji penerapan prinsip restorative justice dalam penyidikan tindak pidana perpajakan di Indonesia, dengan fokus pada aspek yuridis dan implementasinya berdasarkan azas keadilan dan azas penerimaan (ultimum remedium). Tujuan penelitian adalah untuk menganalisis landasan hukum, kebijakan, serta prosedur yang mengatur penghentian penyidikan tindak pidana pajak melalui pendekatan restoratif, serta mengevaluasi efektivitasnya dalam memulihkan kerugian negara dan meningkatkan kepatuhan wajib pajak. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan kualitatif, melalui analisis peraturan perundang-undangan, putusan pengadilan, doktrin hukum, dan studi kasus. Data primer diperoleh dari Direktorat Jenderal Pajak (DJP) dan instansi terkait, sedangkan data sekunder meliputi literatur, jurnal, dan laporan kebijakan. Hasil penelitian menunjukkan bahwa restorative justice dalam tindak pidana perpajakan diatur dalam Pasal 44B Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) jo. Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Prinsip ini menekankan pemulihan kerugian negara melalui pembayaran pajak terutang dan sanksi administratif, alih-alih penghukuman pidana. Implementasinya melibatkan syarat formil dan materil, seperti pengakuan kesalahan, pelunasan kerugian pada pendapatan negara dan sanksi pidana perpajakan dan mediasi antara wajib pajak dan otoritas pajak. Studi kasus mengungkap bahwa pendekatan ini efektif dalam menyelesaikan penyidikan pajak secara efisien, mengurangi beban peradilan, dan mendorong kepatuhan sukarela. Berdasarkan temuan, penelitian ini memberikan rekomendasi untuk: (1) melakukan reformasi kelembagaan dan legislasi guna mendukung penerapan restorative justice yang selaras dengan prinsip keadilan dan good governance; (2) memperkuat regulasi, pelatihan aparat, dan mekanisme jaminan hukum agar pendekatan ini dapat diimplementasikan secara humanis, efisien, dan berkelanjutan; serta (3) harmonisasi peraturan untuk menghindari tumpang tindih norma dan memastikan efektivitas penerapan restorative justice secara komprehensif. H. Daftar Acuan : 20 Buku, 4 Peraturan Perundang-undangan, 15 Jurnal I. Dosen Pembimbing I : Dr. Hendri Jayadi, S.H., M.H. Dosen Pembimbing II :I Dewa Ayu Widyani, S.H., M. H."/"ABSTRACT A. Name : Ikbal Thoha Saleh B. NIM : 2240057029 C. Specific Program/Department : LAW D. Title : Restorative Justice in Tax Crimes (Case Study : of Tax Crime Investigation) E. Pages : 70 Page, Appendix, References F. Keyword : Restorative Justice, Tax Crime, Tax : Investigation G. Summary : This study examines the application of restorative justice principles in tax crime investigations in Indonesia, focusing on the legal aspects and their implementation based on the principles of justice and acceptance (ultimum remedium). The purpose of this study is to analyze the legal basis, policies, and procedures governing the termination of tax crime investigations through a restorative approach, and to evaluate its effectiveness in recovering state losses and improving taxpayer compliance. The research method used is normative legal research with a qualitative approach, through the analysis of laws and regulations, court decisions, legal doctrines, and case studies. Primary data were obtained from the Directorate General of Taxes (DGT) and related agencies, while secondary data included literature, journals, and policy reports. The results show that restorative justice in tax crimes is regulated in Article 44B of the Law on General Provisions and Tax Procedures (UU KUP) in conjunction with the Law on the Harmonization of Tax Regulations (UU HPP). This principle emphasizes the recovery of state losses through the payment of taxes owed and administrative sanctions, rather than criminal punishment. Its implementation involves both formal and material requirements, such as admission of wrongdoing, restitution of losses to state revenue and criminal tax sanctions, and mediation between taxpayers and tax authorities. Case studies have shown that this approach is effective in resolving tax investigations efficiently, reducing the burden on the judiciary, and encouraging voluntary compliance. Based on the findings, this study provides recommendations to: (1) implement institutional and legislative reforms to support the application of restorative justice in line with the principles of justice and good governance; (2) strengthen regulations, officer training, and legal safeguards to ensure that this approach is implemented in a humane, efficient, and sustainable manner; and (3) harmonize regulations to avoid overlapping norms and ensure the comprehensive and effective implementation of restorative justice. H. Bibliography : 20 Books, 4 Acts, 15 Journal I. Research Advisor I : Dr. Hendri Jayadi, S.H., M.H. Research Advisor II : I Dewa Ayu Widyani, S.H., M.H.

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