TINDAK PIDANA KORPORASI DI BIDANG PERPAJAKAN: KAJIAN TERHADAP MEKANISME PENEGAKAN HUKUM DAN SANKSI PIDANA

Abstrak

Pajak merupakan instrumen fiskal utama yang menyumbang lebih dari 80 persen penerimaan negara Indonesia, sehingga kejahatan perpajakan yang dilakukan oleh korporasi menjadi ancaman serius bagi keuangan negara. Penelitian ini mengkaji tindak pidana korporasi di bidang perpajakan, dengan fokus pada mekanisme penegakan hukum dan penerapan sanksi pidana dalam sistem hukum Indonesia. Menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, penelitian ini menganalisis konstruksi pertanggungjawaban pidana korporasi berdasarkan tiga doktrin utama, yaitu vicarious liability, strict liability, dan identification theory, sebagaimana tercermin dalam UU KUP dan Peraturan Mahkamah Agung Nomor 13 Tahun 2016. Hasil penelitian menunjukkan bahwa sistem hukum perpajakan Indonesia menganut model ganda (dual model) pertanggungjawaban pidana yang dapat dibebankan kepada korporasi maupun pengurusnya. Meskipun demikian, terdapat sejumlah kelemahan struktural, di antaranya ketiadaan ambang batas nilai kerugian negara sebagai syarat eskalasi dari jalur administratif ke jalur pidana, minimnya penuntutan langsung terhadap korporasi sebagai badan hukum, serta lemahnya koordinasi antarlembaga penegak hukum. Penelitian ini merekomendasikan tiga rekonstruksi norma, yaitu penetapan threshold kerugian negara secara eksplisit, pengenalan criminal compliance defense sebagai insentif kepatuhan bagi korporasi, dan penguatan koordinasi kelembagaan antara DJP, Kejaksaan Agung, dan PPATK guna mewujudkan penegakan hukum perpajakan korporasi yang proporsional, efektif, dan berkepastian hukum.

Taxes are the primary fiscal instrument contributing more than 80 percent of Indonesia's state revenue, making tax crimes committed by corporations a serious threat to state finances. This study examines corporate crimes in the tax sector, focusing on law enforcement mechanisms and the application of criminal sanctions in the Indonesian legal system. Using normative legal research methods with statutory, conceptual, and case-based approaches, this study analyzes the construction of corporate criminal liability based on three main doctrines: vicarious liability, strict liability, and identification theory, as reflected in the KUP Law and Supreme Court Regulation Number 13 of 2016. The results show that the Indonesian tax legal system adheres to a dual model of criminal liability that can be imposed on both corporations and their managers. However, several structural weaknesses exist, including the absence of a threshold for state losses as a condition for escalation from administrative to criminal channels, the lack of direct prosecution of corporations as legal entities, and weak coordination between law enforcement agencies. This study recommends three normative reconstructions: establishing an explicit threshold for state losses, introducing a criminal compliance defense as a compliance incentive for corporations, and strengthening institutional coordination between the Directorate General of Taxes (DGT), the Attorney General's Office, and the Financial Transaction Reports and Analysis Center (PPATK) to ensure proportional, effective, and legally certain corporate tax law enforcement. Keywords: tax crimes, corporate criminal liability, administrative sanctions, criminal sanctions, tax law enforcement