Corporate Responsibility Issues as a Criminal Act of Taxation in Indonesia

DOI

10.2991/978-2-494069-23-7_3How to use a DOI?

Keywords

corporate responsibility; perpetrator; criminal; taxation

Abstract

The Law on General Provisions and Tax Procedures (Undang-Undang tentang Ketentuan Umum Dan Tata Cara Perpajakan or “KUP Law”) does not explicitly regulate corporations as legal subjects or the types of offenses, sanctions, and criminal liability. As a result, a polemic of interpretation arises in the practice of its application so it is interesting to study theoretically. To examine these problems, they used normative legal research methods with approaches in the form of statute approach, conceptual approach, and case approach. The results of the study show that although it is not explicitly regulated in the KUP Law, through systematic legal interpretation, corporations are actually legal subjects and violators of tax offenses so that they can be held accountable and sentenced to crime. In practice, there is an attempt to find the law by the judge in decision number 334/Pid.Sus/2020/PN Jkrt.Brt, which confirms that corporations are the subject of tax crimes. In addition, there is a decision number 2239 K/PID.SUS/2012 which applies the theory of vicarious liability in the imposition of corporate criminal responsibility simultaneously with its management. Since the KUP Law does not regulate the model of corporate criminal responsibility together with its management, the legal findings in the decision have caused controversy. Efforts are needed to revise the KUP Law by incorporating a comprehensive arrangement on the corporate criminal liability system into it to overcome polemics of interpretation and controversy in the field of law enforcement.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Budi Suhariyanto
AU  - Slamet Tri Wahyudi
PY  - 2022
DA  - 2022/12/09
TI  - Corporate Responsibility Issues as a Criminal Act of Taxation in Indonesia
BT  - Proceedings of the International Conference on Law Studies (INCOLS 2022)
PB  - Atlantis Press
SP  - 11
EP  - 22
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-23-7_3
DO  - 10.2991/978-2-494069-23-7_3
ID  - Suhariyanto2022
ER  -