TINJAUAN PERTANGGUNGJAWABAN PIDANA WAJIB PAJAK BADAN DALAM TINDAK PIDANA DI BIDANG PERPAJAKAN

In this legal research, will be critically examined the legal basis of the criminal coverage in the General Provision of Taxes Law (UU KUP) (Law No. 6/1983 which amended by Law No. 16/2009), which focused on the corporate criminal responsibility, and the criminal sanction related to tax crime. Started from the description of corporate criminal responsibility as a prequisite of corporate criminal penalty, then will be examined about the tax crime which regulated in UU KUP, especially about the criminal subject and the penalty. It is concluded that there are some inconsistencies about the corporate criminal responsibility and also the penalty which is regulated in Article 38, 39 and 39A UU KUP.