Putri, Reza Berlianda and , Dr. Marisa Kurnianingsih, S.H., M.H., M.Kn. (2025) Disparitas Putusan Tindak Pidana Perpajakan (Studi Putusan Pengadilan Negeri pelalawan Nomor: 410/Pid.Sus/2023/PN Plw Dan Putusan Pengadilan Negeri Cilacap Nomor: 80/Pid.Sus/2024/PN Clp). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](https://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Naskah Publikasi)
Naskah Publikasi_Reza Berlianda Putri_C100210339.pdf Download (213kB) |
|
PDF (Halaman Depan)
HALAMAN DEPAN.pdf Download (806kB) |
|
PDF (Bab I)
BAB I.pdf Download (307kB) |
|
PDF (Bab II)
BAB II.pdf Restricted to Repository staff only Download (225kB) |
|
PDF (Bab III)
BAB III.pdf Restricted to Repository staff only Download (606kB) |
|
PDF (Bab IV)
BAB IV.pdf Restricted to Repository staff only Download (112kB) |
|
PDF (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Download (118kB) |
|
PDF (Surat Pernyataan Publikasi)
SURAT PUBLIKASI.pdf Restricted to Repository staff only Download (1MB) |
Abstract
Research that aims to study the disparity of taxation crime decisions in Decision Number 410/Pid.Sus/2023/PN Plw and Decision Number 80/Pid.Sus/2024/PN Clp is based on a doctrinal approach method that refers to normative research. The main data in this research is secondary data in the form of Decision Number 410/Pid.Sus/2023/PN Plw and Decision Number 80/Pid.Sus/2024/PN Clp on Taxation Crimes, by collecting various methods of literature study and the data that has been obtained is then analyzed using a kualitatif approach. So that the results of the discussion carried out by the author can be concluded that the disparity of decisions in cases Number 410/Pid.Sus/2023/PN Plw and Number 80/Pid.Sus/2024/PN This is a consequence of the absence of parameters as a firm guideline for punishment as well as a significant gap between the minimum and maximum limits of imprisonment in Article 39 paragraph (1) letter i of the Law on General Provisions and Tax Procedures so as to provide room for freedom for judges to impose the severity of imprisonment sanctions based on laws and regulations, intellectualism and professionalism. From the point of view of Islamic law, there are rules al-ijtihadu la yunqodhu bi al-ijtihadi which means that Ijtihad is not canceled by other ijtihad. by other ijtihad, therefore the Decision of the Pelalawan District Court Number 410/Pid.Sus/2023/PN Plw and Decision of the Cilacap District Court Number 80/Pid.Sus/2024/PN Clp which the author examines in the same case, namely regarding taxation crime, then according to this rule it is permissible for there to be differences in punishment due to changes in time, location, and location. punishment due to changes in time, location, social conditions, motivations and customs (traditions there are principles of justice and equality in sentencing).
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | perpajakan, disparitas, putusan. |
| Subjects: | K Law > Law (General) K Law > Indonesia Law K Law > Indonesia Law > Hukum Pidana |
| Divisions: | Fakultas Hukum > S1 Ilmu Hukum |
| Depositing User: | REZA BERLIANDA PUTRI |
| Date Deposited: | 08 Aug 2025 00:46 |
| Last Modified: | 08 Aug 2025 00:46 |
| URI: | http://eprints.ums.ac.id/id/eprint/134405 |
Actions (login required)
 |
View Item |
