?url_ver=Z39.88-2004&rft_id=2112011074&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENERAPAN+HUKUM+PIDANA+SEBAGAI+PRIMUM%0D%0AREMEDIUM+DALAM+TINDAK+PIDANA+PERPAJAKAN+%0D%0A(Studi+Putusan+Nomor+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst)&rft.creator=ZALAYETA%2C+ANGGA&rft.subject=340+Ilmu+hukum&rft.subject=341+Hukum-hukum+negara&rft.subject=345+Hukum+pidana&rft.description=Wajib+Pajak+memiliki+kewajiban+untuk+menyetorkan+pajak+yang+telah+dipotong+atau%0D%0Adipungut+(PPN)+sebagaimana+mestinya+ke+kas+negara.+Pelanggaran+wajib+pajak%0D%0Ayang+tidak+menyetorkan+pajak+tersebut%2C+berdasarkan+putusan+Nomor%0D%0A63%2FPid.Sus%2F2024%2FPN+Jkt.Pst+merugikan+pendapatan+pada+keuangan+negara+dapat%0D%0Adijatuhi+dengan+sanksi+pidana+denda+berupa+pokok+pajak+dan+sanksi%0D%0Aadministratif+berupa+maksimal+4x+denda+pokok+pajak.+Berdasarkan+hal+tersebut%2C%0D%0Arumusan+masalah+dalam+penelitian+ini+bagaimanakah+dasar+pertimbangan+hakim%0D%0Adalam+penerapan+hukum+pidana+sebagai+Primum+remedium+pada+tindak+pidana%0D%0Aperpajakan+berdasarkan+putusan+Nomor+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst+dan+apakah%0D%0Aputusan+Nomor+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst+telah+memenuhi+tujuan+pemidanaan.+%0D%0APenelitian+ini+menggunakan+metode+pendekatan+yang+bersifat+yuridis+normatif+dan%0D%0Adidukung+yuridis+empiris+menggunakan+pendekatan+peraturan+perundang-undangan+%0D%0Ayang+berlaku+serta+studi+kepustakaan+dan+didukung+wawancara+dengan+narasumber%0D%0Apada+penelitian+ini+terdiri+dari+Hakim+pada+Pengadilan+Negeri+Jakarta+Pusat%2C+Jaksa%0D%0Apada+Kejaksaan+Tinggi+Lampung%2C+Kantor+Pelayanan+Pajak+Pratama+Bandar%0D%0ALampung+I%2C+Dosen+Bagian+Hukum+Pidana+Fakultas+Hukum+Universitas+Lampung%2C%0D%0ADosen+Bagian+Hukum+Administrasi+Negara+Fakultas+Hukum+Universitas+Lampung.%0D%0AAnalisis+data+secara+deskriptif+kulitatif.+%0D%0AHasil+Penelitian+dan+pembahasan+menunjukkan+bahwa+dasar+pertimbangan+majelis%0D%0Ahakim+dalam+penerapan+hukum+pidana+sebagai+Primum+remedium+berdasarkan%0D%0Aputusan+Nomor+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst+yaitu+berdasarkan+pertimbangan%0D%0Ayuridis%2C+filosofis%2C+sosiologis.+Majelis+hakim+dalam+pertimbangan+yuridis+sesuai%0D%0Adengan+fakta+persidangan+dengan+tidak+menyetorkan+10%25+transaksi+dari+PT.%0D%0ASigma+dan+PT.+Pins+untuk+tahun+pajak+2018+ke+kas+negara.+Majelis+hakim%0D%0Aberpendapat+terdakwa+telah+terbukti+secara+sah+dan+meyakinkan+melakukan%0D%0Atindak+pidana+sebagaimana+Pasal+39+Ayat+(1)+huruf+i+dengan+sengaja+tidak%0D%0Amenyetorkan+pajak+yang+telah+dipotong+atau+dipungut.+Berdasarkan+hal+tersebut%0D%0Amajelis+hakim+menjatuhkan+pidana+denda+pokok+pajak+senilai+Rp386.194.974%2C00%0D%0Aditambah+dengan+sanksi+administratif+berupa+4x+denda+pokok+pajak.+Pertimbangan+filosofis+terhadap+terdakwa+bertujuan+untuk+mewujudkan+rasa%0D%0Akeadilan+kepada+masyarakat+serta+pemulihan+kerugian+pada+pendapatan+negara%0D%0Aseperti+semula.++Pertimbangan+sosiologis+atas+nama+Terdakwa+ERS+(55)%0D%0Aditujukan+untuk+memberikan+manfaat+serta+agar+masyarakat+tidak+melakukan+hal%0D%0Ayang+sama.+Penerapan+hukum+pidana+sebagai+Primum+remedium+pada+Putusan%0D%0ANomor+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst+yaitu+telah+sesuai+dengan+tujuan+pemidanaan%0D%0Adalam+aspek+pencegahan+pelanggaran+tindak+pidana+perpajakan%2C+aspek%0D%0Arehabilitasi+pada+pemulihan+kerugian+pada+pendapatan+negara%2C+dan+pembalasan%0D%0Akepada+pelaku+untuk+jera+dan+tidak+mengulangi+kesalahan.+Kemudian+sesuai%0D%0Adengan+tujuan+pemidanaan+dalam+KUHP+Nasional+berkaitan+dengan%0D%0Amemulihkan+keseimbangan+terhadap+keuangan+negara+yang+dirugikan%2C+serta%0D%0Amenumbuhkan+rasa+penyesalan+dan+bersalah+bagi+pelaku.+%0D%0A%0D%0AAdapun+saran+dalam+penelitian+ini%2C+kepada+Hakim+dalam+menjatuhkan+pidana%0D%0Aterutama+berkaitan+dengan+tindak+pidana+perpajakan+diharapkan+memperhatikan%0D%0Apertimbangan+secara+yuridis%2C+filosofis%2C+dan+sosiologis+terutama+pada+aspek+filosofis%0D%0Ayang+mewujudkan+rasa+keadilan+kepada+masyrakat+dengan+mengutamakan%0D%0Amemulihkan+kerugian+pada+pendapatan+negara.+Penulis+berharap+kepada+penegak%0D%0Ahukum+terutama+Hakim+menerapkan+hukum+pidana+sesuai+tujuan+pemidanaan%0D%0Adalam+KUHP+Nasional+sebagai+bentuk+penyelesaian+konflik+dengan+memulihkan%0D%0Akerugian+pada+pendapatan+negara.%0D%0A%0D%0AKata+Kunci+%3A+Primum+remedium%2C+Tindak+Pidana+Perpajakan%2C+Tujuan+%0D%0A+Pemidanaan%0D%0A%0D%0A%0D%0ATaxpayers+have+an+obligation+to+deposit+taxes+that+have+been+deducted+or+collected%0D%0A(VAT)+as+appropriate+to+the+state+treasury.+Violations+of+taxpayers+who+do+not+pay%0D%0Athe+tax%2C+based+on+Decision+Number+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst+that+harm+revenue%0D%0Ato+state+finances+can+be+imposed+with+criminal+sanctions+in+the+form+of+a+fine+in+the%0D%0Aform+of+tax+principal+and+administrative+sanctions+in+the+form+of+a+maximum+of+4x%0D%0Athe+tax+principal+fine.+Based+on+this%2C+the+formulation+of+the+problem+in+this+study+is%3A%0D%0A1)+What+is+the+basis+for+the+judge's+consideration+in+the+application+of+criminal+law%0D%0Aas+a+Primum+remedium+in+tax+crimes+based+on+decision+number%0D%0A63%2FPid.Sus%2F2024%2FPN+Jkt.Pst+2)+Whether+decision+number+63%2FPid.Sus%2F2024%2FPN%0D%0AJkt.Pst+has+met+the+criminal+objectives.%0D%0A%0D%0AThis+research+uses+a+normative+juridical+approach+and+is+supported+by+empirical%0D%0Ajuridical.+The+data+used+are+primary+data+and+secondary+data%2C+the+data+collection%0D%0Amethod+in+this+study+is+a+literature+study%2C+especially+the+Tax+Law+and+its+derivatives.%0D%0AThe+data+analysis+used+is+a+legal+interpretation+data+analysis+that+describes+legal%0D%0Amaterials+with+field+research.+The+resource+persons+in+this+study+consisted+of+Judges%0D%0Aat+the+Central+Jakarta+District+Court%2C+Prosecutors+at+the+Lampung+High%0D%0AProsecutor's+Office%2C+Bandar+Lampung+I+Primary+Tax+Service+Office%2C+Lecturer+in+the%0D%0ACriminal+Law+Section+of+the+Faculty+of+Law%2C+University+of+Lampung%2C+Lecturer+in%0D%0Athe+State+Administrative+Law+Section+of+the+Faculty+of+Law%2C+University+of+Lampung.+%0D%0A%0D%0AThe+results+of+the+research+and+discussion+show+that++the+consideration+of+the+panel%0D%0Aof+judges+in+the+application+of+criminal+law+as+a+Primum+remedium+based+on%0D%0Adecision+Number+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst%2C+namely+juridical+considerations+in%0D%0Aaccordance+with+the+facts+of+the+trial+by+not+depositing+10%25+of+the+transaction+from%0D%0APT.+Sigma+and+PT.+Pins+for+the+2018+tax+year+to+the+state+treasury.+The+panel+of%0D%0Ajudges+argued+that+the+defendant+had+been+legally+and+convincingly+proven+to+have%0D%0Acommitted+the+crime+of+not+paying+taxes+that+had+been+deducted+or+collected+by+%0D%0Aprovide+benefits+and+so+that+the+community+does+not+do+the+same.+The+philosophical%0D%0Aconsideration+of+the+defendant+aims+to+create+a+sense+of+justice+to+the+community+as+well+as+the+recovery+of+losses+in+the+country's+revenue+as+before.+The+application+of%0D%0Acriminal+law+as+a+Primum+remedium+in+Number+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst%2C+which%0D%0Ais+in+accordance+with+the+purpose+of+punishment+in+the+aspect+of+preventing+tax%0D%0Acrime+violations%2C+rehabilitation+aspects+in+recovering+losses+in+state+revenue%2C+and%0D%0Aretaliation+to+the+perpetrators+to+deter+and+not+repeat+mistakes.+Then+in+accordance%0D%0Awith+the+purpose+of+criminalization+in+the+National+Criminal+Code+related+to%0D%0Arestoring+the+balance+to+the+aggrieved+state+finances%2C+as+well+as+fostering+a+sense%0D%0Aof+remorse+and+guilt+for+the+perpetrators.%0D%0A%0D%0AAs+for+the+suggestions+in+this+study%2C+judges+in+imposing+criminal+sentences%2C%0D%0Aespecially+related+to+tax+crimes%2C+are+expected+to+pay+attention+to+juridical%2C%0D%0Aphilosophical%2C+and+sociological+considerations%2C+especially+in+philosophical+aspects%0D%0Athat+realize+a+sense+of+justice+to+the+people+by+prioritizing+recovering+losses+in+state%0D%0Arevenue.+The+author+hopes+that+law+enforcement%2C+especially+judges%2C+will+apply%0D%0Acriminal+law+according+to+the+criminal+purpose+in+the+National+Criminal+Code+as%0D%0Aa+form+of+conflict+resolution+by+recovering+losses+in+state+revenue%0D%0A%0D%0AKeywords%3A+Primum+remedium%2C+Tax+Crimes%2C+Criminal+Purposes&rft.publisher=FAKULTAS+HUKUM&rft.date=2025-05-20&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88344%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88344%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88344%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ZALAYETA%2C+ANGGA++(2025)+ANALISIS+PENERAPAN+HUKUM+PIDANA+SEBAGAI+PRIMUM+REMEDIUM+DALAM+TINDAK+PIDANA+PERPAJAKAN+(Studi+Putusan+Nomor+63%2FPid.Sus%2F2024%2FPN+Jkt.Pst).++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F88344%2F