Corporate Responsibility in Tax Crimes (Analysis of Criminal Decisions Number 334 / PID.SUS / 2020 / PN.JKT.BRT)
Journal Title: International Journal of Social Science And Human Research - Year 2022, Vol 5, Issue 07
Abstract
Criminal sanctions for corporations are generally not in the form of a single sanction. In addition to fines, confiscation, as well as various prohibitions for corporations are sanctions that are considered effective. Sanctions of prohibition in its various forms can be referred to as corporate imprisonment. In addition, additional sanctions in the form of announcements of judges' decisions can increase the coercive power to prevent criminal acts from being committed by corporations, but in practice, tax cases often do not involve corporations as legal subjects and criminal liability only to management or agents is considered sufficient. in the tax case Number: 292/PID.SUS/2019/PN.JKT.BRT and the tax case Number: 62/PID.SUS/2019/PN.YYK, where in that case, criminal responsibility is charged to the management or agent while the corporation is not be asked for criminal responsibility, and contrary to the Aggregation Theory where the activities of a corporation which is the output of the joint efforts of some administrators or agencies so that those who are fully responsible for these activities are the responsibility of the corporation and also to the Identification Theory (direct corporate criminal liability). According to this theory, corporation can commit a number of delicts directly through agencies who are closely related to the corporation, acting for and on behalf of the corporation. In accordance with the purpose of punishment and the deterrent effect theory, corporations can be held criminally responsible for tax crimes committed by corporations together with management or agents so that criminals will no longer repeat their crimes (deterrence effect) and against corporations who are asked to be held criminally responsible in addition to applying fines, against the corporation may be subject to additional penalties in the form of revocation of business licenses and dissolution of the company and it is hoped that law enforcement officers who handle tax cases will make a legal breakthrough to optimize criminal liability for corporations and their management in order to increase state revenue from the tax sector and make updates to the KUP Law to regulate firmly against legal subjects by imposing criminal responsibility on management and corporations.
Authors and Affiliations
Mohamad Sofyan Iskandar Alam, Handoyo Prasetyo
Keywords
Related Articles
- EP ID EP706473
- DOI 10.47191/ijsshr/v5-i7-40
- Views 86
- Downloads 0
Adiwiyata-Program-Based School Management
This study aims to reveal how the school with Adiwiyata program was developed, how teachers and staff were empowered by the program, and how the school partnered with management programs from outside institutions to crea...
Utilization of Technology in Teaching Physical Education and the Performances of PE Faculty Members in a Selected College in Guangdong Province
This study investigates the relationship between Physical Education (PE) teachers' technology integration knowledge and their teaching performance at a Sports School in Huizhou, China. The assessment utilizes a survey qu...
Administrative Effort As A Premium Remedium In State Administrative Dispute Settlement
This study aims to examine administrative efforts as Premium Remidium in the settlement of State Administrative disputes (TUN) in Indonesia. In particular, the discussion in this study regarding administrative efforts as...
Legal Politics in the Implementation of Regional Autonomy
The 1945 Constitution is the highest law in Indonesia. From 1999 to 2002, the MPR underwent four stages of change which were carried out democratically, constitutionally and institutionally. Arrangements that have underg...
Islamic Religious Education Learning Model Based on Religious and Multicultural Moderation at State Islamic Senior High Schools in Palu, Indonesia
The objective of this study is to examine Islamic Religious Education Learning Model Based on Religious and Multicultural Moderation at State Islamic Senior High Schools in Palu, Indonesia. This study was conducted with...