PERTANGGUNGJAWABAN PIDANA DIREKTUR PERUSAHAAN TERHADAP MANIPULASI PAJAK

Abstract

Tax crimes are increasingly being committed by taxpayers, especially corporate taxpayers. Taxes are a vital source of income for every country, therefore it is important to realize the state revenue target from taxes. Taxpayer activities need to be under sharp scrutiny by the Directorate General of Taxes in order to minimize or even eliminate gaps in tax manipulation resulting from misuse of the self-assessment system, because corporations are among the largest tax contributors. The research method used is library research. The judge's juridical considerations are the public prosecutor's indictment, the defendant's statement, witness statements, evidence, mitigating and aggravating matters and articles in statutory regulations. Meanwhile, the non-juridical judge's consideration is that tax crimes are criminal acts that detrimental to the state from the tax sector.