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PROBLEM HUKUM PENUNTASAN KASUS PAJAK SUATU ANALISIS TERHADAP PUTUSAN KASASI MAHKAMAH AGUNG NO. 2239 TAHUN 2012

By Wirawan B. Ilyas

Abstract

Abstract This research focused on the study of law to the decisions of the Supreme Court to the taxpayer  who allegedly improper tax payments and subject to criminal sanctions. In addition, the study examines how the tax laws look at the issue of the taxation philosophy from the outset was not intended criminalize tax payer but rather on how to make money for the benefit of the state for the welfare of the whole society. Philosophically, it appears that the purpose of the tax law  emphasis more on the goals of justice and expediency, than on  providing penalties for perpetrators suffer and destination deterrent for others not to do the same. Differences in perceptions of tax payer and the government became an important study in seeing the tax position which has been mapped in the context of administrative law. Key words : Administrative law, Differences in Perceptions, Taxation Philosophy   Abstrak Penelitian ini difokuskan pada kajian hukum atas Putusan kasasi Mahkamah Agung (MA) terhadap Wajib Pajak (WP) yang diduga melakukan pembayaran pajak tidak benar dan dikenakan sanksi pidana. Selain itu juga penelitian mengkaji bagaimana melihat persoalan hukum pajak dari sisi filosofi pemungutan pajak yang sedari awal tidak dimaksudkan memidana WP tetapi lebih kepada bagaimana mencari uang untuk kepentingan negara bagi kesejahteraan seluruh masyarakat. Dari filosofi itu, terlihat bahwa tujuan hukum pajak lebih menekankan pada tujuan keadilan dan kemanfaatan, bukan pada tujuan memberikan derita hukuman bagi pelaku maupun tujuan efek jera bagi orang lain untuk tidak melakukan hal yang sama. Perbedaan persepsi WP dan pemerintah menjadi kajian penting dalam melihat posisi pajak yang telah dipetakan dalam konteks hukum administrasi. Kata kunci : Hukum administrasi, Beda Persepsi, Filosofi Pungutan Paja

Topics: Hukum administrasi, Beda Persepsi, Filosofi Pungutan Pajak, Criminal law and procedure, K5000-5582, Civil law, K623-968
Publisher: University of Diponegoro, Faculty of Law
Year: 2013
OAI identifier: oai:doaj.org/article:51f31d90075343efb486bfaa43de2d5e
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