?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+DASAR+PERTIMBANGAN+HAKIM+DALAM+MENJATUHKAN%0D%0APIDANA+TERHADAP+PELAKU+TINDAK+PIDANA+KORUPSI+PAJAK%0D%0AKENDARAAN+BERMOTOR%0D%0A(Studi+Putusan+Nomor%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk)&rft.creator=ANGGER+BINTANG+PAMUNGKAS%2C+1312011043&rft.subject=+&rft.description=Pajak+kendaraan+bermotor+seharusnya+dikelola+dengan+baik+dan+memenuhi+asas%0D%0Aakuntabilitas+publik%2C+tetapi+pada+kenyataannya+dalam+Putusan+Nomor%3A+18%2FPid.Sus-%0D%0ATPK%2F2016%2FPN.Tjk%2C+justru+pajak+tersebut+dikorupsi+sehingga+mengakibatkan%0D%0Akerugian+negara+sebesar+Rp.2.493.785%2C150.00+(dua+miliar+empat+ratus+sebilan+puluh%0D%0Atiga+juta+tujuh+ratus+delapan+puluhlima+ribu+seratus+lima+puluh+rupiah).%0D%0APermasalahan+dalam+penelitian+ini+adalah%3A+(1)+Apakah+dasar+pertimbangan+hakim%0D%0Adalam+menjatuhkan+pidana+terhadap+pelaku+tindak+pidana+korupsi+pajak+kendaraan%0D%0Abermotor+dalam+Putusan+Nomor%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk%2C+dan+(2)+apakah%0D%0Apidana+yang+dijatuhkan+hakim+terhadap+pelaku+tindak+pidana+korupsi+pajak%0D%0Akendaraan+bermotor+dalam+Putusan+Nomor%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk+telah%0D%0Amemenuhi+rasa+keadilan+substantif.%0D%0APenelitian+ini+menggunakan+pendekatan+yuridis+normatif+dan+pendekatan+yuridis%0D%0Aempiris.+Narasumber+penelitian+terdiri+dari+Hakim+Pengadilan+Negeri+Tanjung%0D%0AKarang%2C+Jaksa+pada+Kejaksaan+Negeri+Bandar+Lampung+dan+Akademisi+Hukum%0D%0APidana+Fakultas+Hukum+Universitas+Lampung.+Pengumpulan+data+dilakukan+dengan%0D%0Astudi+pustaka+dan+studi+lapangan%2C+selanjutnya+data+dianalisis+secara+kualitatif.%0D%0AHasil+penelitian+dan+pembahasan+menunjukkan%3A+(1)+Dasar+pertimbangan+hakim%0D%0Adalam+menjatuhkan+putusan+pidana+terhadap+pelaku+tindak+pidana+korupsi+pajak%0D%0Akendaraan+bermotor+pada+Putusan+Nomor%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk+terdiri%0D%0Adari%3A+pertimbangan+yuridis%2C+yaitu+terdakwa+terbukti+secara+sah+dan+meyakinkan%0D%0Abersalah+melakukan+tindak+pidana+korupsi+sebagaimana+didakwaan+oleh+Jaksa%0D%0APenuntut+Umum.+Pertimbangan+filosofis+dilihat+dari+fakta-fakta+persidangan+yang%0D%0Amenurut+hakim+terdakwa+terbukti+secara+sah+dan+menyakinkan+bersalah+melakukan%0D%0Atindak+pidana+korupsi.+Pertimbangan+sosiologisnya+dilihat+dari+tujuan+pemidanaan%0D%0Aitu+sendiri+serta+alasan-alasan+yang+dapat+meringankan+maupun+memberatkan%0D%0Aterdakwa.+(2)+Pidana+yang+dijatuhkan+hakim+terhadap+pelaku+tindak+pidana+Korupsi%0D%0APajak+Kendaraan+Bermotor+dalam+Putusan+Nomor%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk%0D%0Abelum+memenuhi+keadilan+substantif%2C+karena+pidana+penjara%2C+pidana+denda+dan%0D%0Apidana+uang+pengganti+yang+dijatuhkan+hakim+belum+optimal+dibandingkan+dengan%0D%0Asesuai+dengan+ancaman+pidananya.+Selain+itu+tindak+pidana+korupsi+Pajak%0D%0AKendaraan+Bermotor+ini+dilakukan+secara+berlanjut+sejak+Tahun+2014+sampai+2015%2C%0D%0Adengan+jumlah+BBNKB+dan+PKB+yang+dikorupsi+mencapai+111+kendaraan+baru+Saran+dalam+penelitian+ini+adalah%3A+(1)+Majelis+hakim+yang+menangani+tindak+pidana%0D%0Akorupsi+di+masa+yang+akan+datang+hendaknya+lebih+cermat+dan+tepat+dalam%0D%0Amenjatuhkan+putusan+terhadap+pelaku+tindak+pidana+korupsi+mengingat+tindak%0D%0Apidana+ini+merupakan+kejahatan+luar+biasa.+(2)+Majelis+hakim+yang+menangani%0D%0Atindak+pidana+korupsi+pajak+kendaraan+bermotor+hendaknya+mempertimbangkan%0D%0Arasa+keadilan+bagi+masyarakat+yang+membayarkan+pajak%2C+karena+masyarakat+pada%0D%0Adasarnya+mengharapkan+pajak+yang+dibayarkan+adalah+untuk+membiayai%0D%0Apembangunan+namun+pada+praktiknya+justru+dikorupsi+oleh+pihak+tertentu.%0D%0AKata+Kunci%3A+Dasar+Pertimbangan+Hakim%2C+Korupsi%2C+Pajak+Kendaraan+Bermotor%0D%0A%0D%0AMotor+vehicle+taxes+should+be+properly+managed+and+meet+the+principles+of+public%0D%0Aaccountability%2C+but+in+reality+in+Decision+Number+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk%2C+the%0D%0Atax+is+corrupted+resulting+in+a+state+loss+of+Rp.2.493.785%2C150.00+(two+billion+four%0D%0Ahundred+ninety+three+million+seven+hundred+eighty+five+five+thousand+one+hundred%0D%0Afifty+rupiah).+Problems+in+this+research+are%3A+(1)+What+is+the+basis+of+judge's%0D%0Aconsideration+in+imposing+punishment+against+perpetrators+of+corruption+crime+in%0D%0Amotor+vehicle+tax+in+Decision+Number%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk%3F+(2)+Is+the%0D%0Acriminal+sanction+imposed+on+the+perpetrators+of+corruption+of+motor+vehicle+tax+in%0D%0ADecision+Number%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk+has+fulfilled+the+sense+of%0D%0Asubstantive+justice%3F%0D%0AThis+research+uses+normative+juridical+approach+and+empirical+juridical+approach.%0D%0AThe+research+subjects+consist+of+District+Court+Judge+Tanjung+Karang%2C+Attorney+at%0D%0AState+Attorney+Bandar+Lampung+and+Criminal+Law+Academician+Faculty+of+Law%0D%0AUniversity+of+Lampung.+Data+collection+was+done+by+literature+study+and+field%0D%0Astudy%2C+then+the+data+were+analyzed+qualitatively.%0D%0AThe+results+of+the+research+and+discussion+show%3A+(1)+The+basis+of+judge's%0D%0Aconsideration+in+imposing+criminal+judgment+against+perpetrators+of+corruption%0D%0Acrime+on+motor+vehicle+tax+at+Decision+Number+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk%0D%0Aconsists+of%3A+juridical+consideration%2C+legally+and+convincingly+guilty+of+committing+a%0D%0Acriminal+act+of+corruption+as+charged+by+the+Public+Prosecutor.+Philosophical%0D%0Aconsiderations+are+seen+from+the+facts+of+the+trial+which+the+defendant+judge+proved%0D%0Alegally+and+convincingly+guilty+of+committing+a+criminal+act+of+corruption.+The%0D%0Asociological+considerations+are+seen+from+the+purpose+of+the+criminal+act+itself+and%0D%0Athe+reasons+that+can+be+both+lighten+and+burdensome+to+the+accused.+(2)+The%0D%0Acriminal+sanction+imposed+by+the+judge+on+the+perpetrators+of+criminal+acts+of%0D%0AMotor+Vehicle+Tax+Corruption+in+Decision+Number%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk%0D%0Ahas+not+fulfilled+substantive+justice%2C+due+to+imprisonment%2C+criminal+penalty+and%0D%0Asubstitute+money+sentenced+by+judge+has+not+been+optimal+compared+with+its%0D%0Acriminal+threat.+In+addition%2C+the+criminal+act+of+corruption+of+Motor+Vehicle+Tax+is+carried+out+continuously+since+2014+to+2015%2C+with+the+number+of+BBNKB+and+PKB%0D%0Abeing+corrupted+to+reach+111+new+vehicles.%0D%0ASuggestions+in+this+research+are%3A+(1)+The+panel+of+judges+handling+corruption+crimes%0D%0Ain+the+future+should+be+more+accurate+and+correct+in+deciding+the+perpetrators+of%0D%0Acorruption+because+this+crime+is+an+extraordinary+crime.+(2)+The+panel+of+judges%0D%0Ahandling+criminal+corruption+of+motor+vehicle+tax+should+consider+the+sense+of%0D%0Ajustice+for+the+people+who+pay+taxes%2C+because+people+basically+expect+the+tax+paid+is%0D%0Ato+finance+the+development+but+in+practice+it+is+corrupted+by+certain+parties.%0D%0AKeywords%3A+Basic+Judge+Consideration%2C+Corruption%2C+Motor+Vehicle+Tax&rft.publisher=FAKULTAS+HUKUM&rft.date=2018-03-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31017%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31017%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31017%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ANGGER+BINTANG+PAMUNGKAS%2C+1312011043++(2018)+ANALISIS+DASAR+PERTIMBANGAN+HAKIM+DALAM+MENJATUHKAN+PIDANA+TERHADAP+PELAKU+TINDAK+PIDANA+KORUPSI+PAJAK+KENDARAAN+BERMOTOR+(Studi+Putusan+Nomor%3A+18%2FPid.Sus-TPK%2F2016%2FPN.Tjk).++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31017%2F