Karya Ilmiah

DISERTASI (299) - Pengganti Pidana Denda Dalam Tindak Pidana Di Bidang Perpajakan

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THE REPLACEMENT OF CRIMINAL FINE IN CRIMINAL TAXATION
The absence of provisions regulating the substitution of criminal fines in the
KUP Law, raises legal uncertainty for law enforcement officials, especially
prosecutors in executing court decisions. Considering the recovery of state financial
losses that can be resolved by the consistency of court decisions, so the provisions in
the KUP Law must meet the legal principles in criminal fines in criminal taxation
acts. By not clearly stipulated the substitution of criminal fines in the KUP Law
raises legal uncertainty. While substituting criminal fines in the KUP Law is only in
the form of imprisonment. In practice, there are several forms of court rulings, there
are substituting criminal fines with imprisonment, substituting criminal fines with
confiscation of assets then auctioned to pay underpayment taxes, substituting
criminal fines with confiscation of assets then auctioned to pay underpayment taxes if
the convicted person does not have property that is adequate then replaced with
imprisonment. The formulation of the legal issues in this study are: (1) the philosophy
of substituting criminal fines in criminal acts in the taxation field, (2) Characteristics
of substitution of criminal fines in criminal acts in the taxation field.
Considering that the form of substitute criminal fines in the KUP Law is only
in the form of imprisonment, it is recommended in the revision of the KUP Law to
prioritize confiscation of convicted assets as a form of recovering state financial
losses, but if the assets of the convicted person are insufficient then the remaining
unpaid fines may be subject to imprisonment.
The results of this study are expected to have a conceptual and legal reforms
related to substituting criminal fines in criminal acts in the taxation field, so as to
ensure legal certainty, justice and benefit, then the replacement of criminal substitute
fines in criminal acts in the taxation field must be included in court decisions and
followed up with execution of court decision by the Prosecutor as the executor.

Keywords: Criminal Fines, Criminal Acts Taxation Field.

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Ketersediaan

031517017315

299 Wul p

Ruang Disertasi

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

299 Wul p

Penerbit

Surabaya : Fakultas Hukum Unair., 2019

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

CRIMINAL LAW

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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