Penegakan Hukum terhadap Pelaku Tindak Pidana Perpajakan secara Bersama-sama melalui Tidak Menyetorkan Pajak yang Telah Dipungut (Studi Kasus Putusan Nomor 414/Pid.Sus/2024/PN Plg)

Abstract

Tax crimes in the form of collecting but not depositing taxes into the state treasury are acts that are detrimental to state revenue and disrupt the effectiveness of the self-assessment system. The problem of this research is how the regulation of tax crimes in the Indonesian legal system related to the act of collecting but not depositing taxes into the state treasury and how the judge's considerations (ratio decidendi) and the application of criminal sanctions against perpetrators who act together in Decision Number 414/Pid.Sus/2024/PN Plg. This research uses a normative legal research method with a statutory approach, a conceptual approach, and a case approach, which are analyzed qualitatively using primary, secondary, and tertiary legal materials. The results of the study indicate that the regulation of these crimes has been regulated in the Law on General Provisions and Tax Procedures, but still requires improvement regarding corporate criminal liability and participation (deelneming). Decision Number 414/Pid.Sus/2024/PN Plg has applied criminal provisions appropriately based on the evidentiary elements of the crime and the roles of the perpetrators. Although considerations regarding the classification of inclusion and proportionality of punishment still need to be further explored to strengthen legal certainty, justice, and expediency.