Skripsi

PELAKSANAAN PENGHENTIAN PENYIDIKAN PADA TINDAK PIDANA PERPAJAKAN DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SUMATERA SELATAN DAN KEPULAUAN BANGKA BELITUNG

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The termination of investigations in tax crime cases is one of the law enforcement instruments that prioritizes the recovery of state financial losses without disregarding the principles of legal certainty and justice. This policy reflects the application of the ultimum remedium principle in tax criminal law. The regulation regarding the termination of investigations is stipulated in Article 44B of Law Number 6 of 1983 concerning General Provisions and Tax Procedures, as lastly amended by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. This provision provides a legal basis for the termination of investigations under certain conditions in order to optimize state revenue. The problems examined in this study include the regulation and implementation of the termination of investigations in tax crime cases as well as the factors influencing its implementation. This research uses a normative juridical method with statutory and case approaches. The results of the study show that the implementation of the termination of investigations at the Regional Office of the Directorate General of Taxes of South Sumatra and Bangka Belitung Islands has, in principle, been carried out in accordance with the applicable laws and regulations. Its implementation is influenced by internal and external factors, including aspects of legal substance regulation, coordination among law enforcement officials, administrative facilities, as well as taxpayer awareness and compliance in restoring state financial losses.

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Detail Information

Series Title

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Call Number

T1942992026

Publisher

Indralaya : Prodi Ilmu Hukum, Fakultas Hukum Universitas Sriwijaya., 2025

Collation

xv, 79 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

343.040 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Hukum Perpajakan
Prodi Ilmu Hukum

Specific Detail Info

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Statement of Responsibility

TUTI

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