Penerapan Denda Damai Dalam Penanganan Tindak Pidana Di Bidang Perpajakan

Aman Pratama, Dr. Sigid Riyanto, S.H., M.Si

2025 | Tesis | S2 Ilmu Hukum

Penulisan tesis ini didasari adanya permasalahan dalam pengaturan dan penegakan hukum dalam penanganan tindak pidana di bidang perpajakan. Tesis ini bertujuan untuk : 1) Mengetahui dan menganalisis problematika penerapan denda damai dalam penanganan tindak pidana di bidang perpajakan 2) memformulasikan mekanisme penerapan dalam penanganan tindak pidana di bidang perpajakan pada masa yang akan datang.

Metode penelitian yang digunakan dalam tesis ini adalah penelitian hukum normatif-empiris, dengan peraturan perundang-undangan dan studi kasus. Penelitian ini mengkaji ketentuan hukum positif, seperti UU KUP dan UU Kejaksaan , serta menelaah penerapan kewenangan jaksa agung dalam praktik, khususnya berkaitan dengan penerapan kewenangan Jaksa Agung dalam praktik, teknik analisis yang digunakan adalah kualitatif dengan pendekatan deskruptif analitis dan penarikan kesimpulan secara deduktif

Hasil penelitian ini menunjukkan bahwa : 1) Penerapan denda damai dalam penanganan tindak pidana di bidang perpajakan masih menghadapi problematika hukum yang mencerminkan ketidakterpaduan antara struktur, substansi, dan budaya hukum, terutama terkait disharmonisasi antara ketentuan dalam UU KUP dan UU Kejaksaan, serta belum adanya pedoman teknis yang baku, baik pada tahap pemeriksaan bukti permulaan maupun penuntutan 2) Untuk menjamin efektivitas dan kepastian hukum, perlu diformulasikan mekanisme denda damai yang dirancang secara komprehensif, terstruktur, dan terintegasi dengan prinsip keadilan restoratif, serta dilakukan harmonisasi regulasi antara UU KUP, UU Kejaksaan, dan peraturan pelaksana lainnya agar dapat diterapkan secara adil dan akuntabel

This thesis is based on problems in the regulation and enforcement of laws in the handling of criminal offenses in the field of taxation. The objectives of this thesis are: 1) To identify and analyze the problems in the application of fines in the handling of criminal offenses in the field of taxation; 2) To formulate a mechanism for application in the handling of criminal offenses in the field of taxation in the future.

The research method used in this thesis is normative-empirical legal research, utilizing legislation and case studies. This study examines positive legal provisions, such as the Tax Administration Law and the Attorney General's Office Law, and analyzes the application of the Attorney General's authority in practice, particularly regarding the application of the Attorney General's authority in practice. The analytical technique used is qualitative with a disruptive analytical approach and deductive conclusion-drawing.

The results of this study indicate that: 1) The application of fines in the handling of criminal offenses in the field of taxation still faces legal problems that reflect the lack of integration between structure, substance, and legal culture, particularly related to the disharmony between the provisions of the Tax Administration Law and the Attorney General's Office Law, as well as the absence of standardized technical guidelines, both at the stage of preliminary evidence examination and prosecution. 2) To ensure legal effectiveness and certainty, it is necessary to formulate a comprehensive, structured, and integrated mechanism for fines, based on the principles of restorative justice, and to harmonize regulations between the Tax Administration Law, the Prosecutor's Office Law, and other implementing regulations so that they can be applied fairly and accountably.

Kata Kunci : Denda Damai, Tindak Pidana Ekonomi, Tindak Pidana Pajak, Kejaksaan