KEBIJAKAN PIDANA TINDAK PIDANA PEMALSUAN FAKTUR PAJAK DALAM PENERAPAN TAX AMNESTY

Abstract

Tax invoice falsification is a legal problem that is of concern among the public and has the potential to harm state revenues. Many people falsify tax invoices but do not understand the impact it has on the country. By falsifying tax invoices, taxpayers will reduce the tax they owe. How is the tax amnesty implemented against elements of the crime of falsifying tax invoices in Indonesia? What are the obstacles to implementing tax amnesty in proving the criminal act of falsifying tax invoices based on judicial practice in Indonesia? To answer the tax invoice problem, normative legal research methods are used with a statutory approach, conceptual approach, primary and secondary data types. Researchers found that the tax amnesty policy implemented by the government sparked controversy in society because it created a sense of injustice for taxpayers who complied with their tax obligations, but there were also those who argued that the tax amnesty was considered to provide benefits for large refunds. With the tax amnesty policy which is considered beneficial because it eliminates tax sanctions by paying ransom and disclosing assets, it is able to trigger an increase in the level of taxpayer compliance based on Law Number 11 of 2016 concerning Tax Amnesty. Regardless of the pros and cons that the tax amnesty policy brings to society, this tax amnesty policy can be an effective solution for increasing the number of new taxpayers and increasing state budget revenues. With the policy of implementing tax amnesty, it is hoped that it can motivate taxpayers to comply with their obligations so that prevention of tax crimes can be prioritized over prosecution. This is also in accordance with the articles in the framework of the promulgation of the KUP Law. Efforts to maximize recovery of state losses are hampered by aspects of law enforcement and regulatory personnel. Provisions for confiscation of corruption assets referring to the Criminal Code, Criminal Procedure Code, Corruption Law still need to be strengthened.