Analisis Yuridis Tindak Pidana Perpajakan sebagai Salah Satu Modus Operandi Tindak Pidana Korupsi di Indonesia

Aldi Wildan Maris

doi:10.62383/demokrasi.v1i3.265

Authors

Aldi Wildan Maris Universitas Narotama Surabaya

DOI:

https://doi.org/10.62383/demokrasi.v1i3.265

Keywords:

Tax crime, corruptio, modus operandi, juridical analysis, regulatory strengthening, tax reform, Indonesia

Abstract

This study examines the relationship between tax crimes and corruption in Indonesia from a legal standpoint, employing a qualitative methodology, case study method, and document analysis. Secondary data were gathered from journals, legislation and regulations, and official publications and examined using qualitative content analysis methods. The findings indicate that tax crimes, such as data manipulation and the production of bogus invoices, are frequently utilized to conceal assets originating from corruption. Bribery is a common form of tax corruption. To summarize, tightening legislation, expanding the capacity of law enforcement officials, international collaboration, changing the tax system, and raising taxpayer awareness are required to reduce tax crime and corruption and strengthen the country's economy.

Downloads

Download data is not yet available.

References

Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 169-217.

Chase, K. (2023, Desember 11). Career advice. Retrieved from topresume.com: https://www.topresume.com/career-advice/incentive-theory-of-motivation

Engkus, Shabira, A., Marsha, C., & Meghantara, D. (2022). Korupsi dalam pengawasan dan pengendalian aparat penegak hukum. Jurnal Dialektika Jurnal Ilmu Sosial, 112-124.

Indonesia Corruption Watch. (2021, Oktober 12). Artikel. Retrieved from antikorupsi.org: https://antikorupsi.org/id/article/dari-panama-papers-hingga-pandora-papers-pemerintah-tak-pernah-serius

Ispriyarso, B. (2020). Automatic exchange of information (AEOI) dan penghindaran pajak. Masalah-Masalah Hukum, 172-179.

Khairunnisa, P., & Sitabuana, T. H. (2022). Tindakan korupsi oknum Ditjen Pajak mempengaruhi persepsi wajib pajak atas pemungutan pajak. SIBATIK Journal Jurnal Ilmiah Bidang Sosial Ekonomi Budaya Teknologi dan Pendidikan, 1179-1194.

Kompas.com. (2022, April 12). News. Retrieved from Kompas.com: https://nasional.kompas.com/read/2022/04/12/06030041/kisah-gayus-tambunan-rekening-fantastis-dan-kenangan-rambut-palsu?page=all

Kopp, C. M. (2023, Juli 17). Business. Retrieved from investopedia.com: https://www.investopedia.com/terms/a/agencytheory.asp#:~:text=Agency%20theory%20attempts%20to%20explain,agreement%20on%20priorities%20and%20methods.

KPK. (2024, Februari 29). Artikel. Retrieved from Pusat Edukasi Antikorupsi: https://aclc.kpk.go.id/aksi-informasi/Eksplorasi/20240229-korupsi-dan-kerugian-keuangan-negara-yang-ditimbulkannya

Misra, F. (2019). Tax compliance: Theories, research development and tax enforcement models. ACCRUALS (Accounting Research Journal of Sutaatmadja), 189-204.

Pardede, M. (2020). Aspek hukum pemberantasan tindak pidana korupsi oleh korporasi dalam bidang perpajakan. Jurnal Penelitian Hukum De Jure, 335.

Pratama, H. Y. (2017). Faktor-faktor yang mempengaruhi penggelapan pajak (Studi pada mahasiswa jurusan akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya Malang.

Rizal, J., & Erdianto, K. (2023, April 4). News. Retrieved from Kompas.com: https://www.kompas.com/cekfakta/read/2023/04/04/183000282/kilas-balik-panama-papers-dan-dampaknya-di-sejumlah-negara?page=all

Rizal, M. R., & Wondabio, L. S. (2023). Analisis inkonsistensi antara kinerja dengan kepercayaan publik pada Komisi Pemberantasan Korupsi. Jurnal Aplikasi Akuntansi, 236-253.

Sandra, I., & Effendi, H. N. (2022). Analisis faktor-faktor yang memengaruhi tindakan wajib pajak melakukan penggelapan pajak. Jurnal Akuntansi, 1-12.

Sombie, A. (2023). An empirical analysis using new instrumental variable methods of distributional effects of corruption on public expenditures in developing countries. SN Business & Economics, 1-22.

Supriadi, I. (2024). Transformasi sistem perpajakan menggunakan teknologi blockchain untuk meningkatkan transparansi dan mengurangi penyimpangan. 29-44.

Yanwardhana, E. (2023, Februari 5). News. Retrieved from CNBC Indonesia: https://cnbcindonesia.com/news/20230205140850-4-411105/gelapkan-pajak-dua-tersangka-ini-bikin-negara-rugi-rp244m

Yulia, W. (2023, November 7). News. Retrieved from Kumparan.com: https://kumparan.com/wiranti-yulia/praktik-kriminal-penggelapan-pajak-yang-sangat-merugikan-negara-21W7X5v0Zkd

Yulianus, J. (2023, November 16). Nusantara. Retrieved from Kompas.id: https://www.kompas.id/baca/nusantara/2023/11/15/badai-korupsi-sektor-pajak-yang-tidak-ada-habisnya