The Process of Tax Criminal Actions in the Semarang State Court

DOI

10.2991/978-2-38476-074-9_38How to use a DOI?

Keywords

Public Prosecutor; prosecution; execution

Abstract

The process of prosecuting tax crimes is regulated by Law No. 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law no. 16 of 2009 (KUP Law) in conjunction with Law Number 11 of 2020 concerning Job Creation. Criminal threats in the field of taxation are basically a final measure (ultimum remedium) in an effort to improve taxpayer compliance in relation to tax revenue targets. Tax law has coercive power in the form of imprisonment and fines so that people obey it. This study aims to analyze the process of prosecuting tax crimes at the Semarang District Court, analyze the implementation of asset tracing belonging to the defendants of tax crimes and the implementation of tax crimes prosecutions at the Semarang District Court, analyze the role or authority of the Public Prosecutor in prosecuting criminal acts. Taxes and analyze obstacles and solutions in prosecuting tax crimes at the Semarang District Court. The research method used is the sociological juridical method. The research specifications that the author uses are descriptive analysis, data types: primary data and secondary data, data collection methods with field study methods and literature studies. The data analysis method used was qualitative analysis. The problem of this research is analyzed by using the theory of combined punishment, the theory of the operation of the legal system or the effectiveness of the law and the theory of negative evidence. From the results of the study, it can be concluded: 1. The process of prosecuting tax crimes at the Semarang District Court there are 2 processes, namely Pre-Prosecution and Prosecution, 2. Asset tracking is very difficult because the defendants have fallen into poverty and no longer have property, the implementation of prosecution in the Court Semarang State in the period 2019 to 2020 there are 4 cases of tax crimes, 3. The public prosecutor has the role of pre-prosecution and prosecution of tax crimes and as executor or implementer of judge’s decisions with permanent legal force, 4. Defendants or convicted of tax crimes do not carry out their obligations make a payment of a criminal fine after being found guilty and has permanent legal force.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Rico Septian Noor
PY  - 2023
DA  - 2023/06/27
TI  - The Process of Tax Criminal Actions in the Semarang State Court
BT  - Proceedings of the 5th Legal International Conference and Studies (LICS 2022)
PB  - Atlantis Press
SP  - 321
EP  - 330
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-074-9_38
DO  - 10.2991/978-2-38476-074-9_38
ID  - Noor2023
ER  -