Image of Tinjauan Yuridis Terhadap Pejabat Yang Melaksanakan Pengampunan Pajak Berdasarkan Ketentuan Pasal 22 Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak Yang Berpotensi Menyebabkan Kerugian Negara
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Tinjauan Yuridis Terhadap Pejabat Yang Melaksanakan Pengampunan Pajak Berdasarkan Ketentuan Pasal 22 Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak Yang Berpotensi Menyebabkan Kerugian Negara

Article 22 which reads that the Minister, Deputy Minister, employees of
the Ministry of Finance, and other parties related to the implementation of Tax
Amnesty, cannot be reported, sued, investigated, investigated, or prosecuted, both
civilly and criminally if carrying out their duties is based on good faith and in
accordance with the provisions of the legislation. The phrase “cannot” in Article
22 of the Tax Amnesty Law is contrary to the 1945 Constitution as long as it is
interpreted as “the Minister of Finance, Ministry of Finance employees, and other
parties related to the implementation of Tax Amnesty have legal immunity that
cannot be prosecuted or held legally responsible either criminally or legally.
civil". Based on the sound of article 22 whose phrase has the potential to cause
state losses. The formulation of the first problem is how the provisions that
implement tax amnesty are based on the provisions of Article 22 of Law Number
11 of 2016 concerning Tax Amnesty which has the potential to cause state losses,
secondly how are the implications of Article 22 of Law Number 11 of 2016
concerning Tax Amnesty related to criminal law enforcement in implementation of
the tax amnesty. The research method is normative or literature, with an
approach to legislation. The results of the research on provisions that implement
tax amnesty based on article 22 of Law Number 11 of 2016 concerning Tax
Amnesty which have the potential to cause state losses are caused because
officials who carry out tax amnesty feel that they have legal immunity from article
22 of Law Number 11 of 2016 regarding Tax Amnesty. The article is used as a
basis for implementing tax amnesty officials as the basis for making their policies
in dealing with taxation, even though the policies made can benefit themselves or
others so that the occurrence of criminal acts of corruption. The implications of
Article 22 of Law Number 11 of 2016 concerning Tax Amnesty are related to the
enforcement of criminal law in the implementation of tax amnesty as contained in
Article 22 of Law Number 11 of 2016 concerning Tax Amnesty which causes
potential losses to the state, this is illustrated in the case of implementing officials.
tax amnesty such as Angin Prayitno Aji who was caught in a corruption case.
Keywords: Policy; Good Faith; Tax Amnesty;

Ketersediaan
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Perpustakaan Universitas Riau 10 14. 221 (0037)
10 14. 221 (0037)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 14. 221 (0037)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Hukum.,
Deskripsi Fisik
viii, 86 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 14. 221 (0037)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
ILMU HUKUM
Info Detail Spesifik
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Pernyataan Tanggungjawab
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