"[
ABSTRAKPerusahaan multinasional yang melakukan tindak pidana penghindaran
pajak termasuk dalam ruanglingkup hukum pidana administrasi atau
administrative penal law dimana perundang-undangan pajak yang berkategori
peraturan administratif selain memuat sanksi administrasi juga memuat sanksi
pidana. Beberapa bentuk tindak pidana penghindaran pajak yang dilakukan oleh
perusahaan multinasional sebagai wajib pajak antara lain : tindak pidana surat
pemberitahuan (SPT), tindak pidana nomor pokok wajib pajak (NPWP), tindak
pidana pembukuan dan tindak pidana penghindaran pajak berupa tidak
menyetorkan pajak yang telah dipungut. Perusahaan multinasional menggunakan
teknik penghindaran seperti controlled foreign corporation, thin capitalization,
transfer pricing dan thin capitalization serta merger perusahaan dimana bertujuan
untuk meminimalisir atau menghilangkan kewajiban membayar pajak. Terdapat
beberapa ketentuan pidana pajak di Indonesia yang diberlakukan seperti UU
Ketentuan Umum dan Tata Cara Perpajakan, UU Bea Materai, UU Penagihan
Pajak Dengan Surat Paksa, UU Pajak Daerah dan Retribusi Daerah. Ketentuan
pidana dalam administrasi pajak diterapkan pula di Malaysia, Vietnam, Afrika
Selatan dan Jerman serta Nigeria melalui Companies Tax Act 2007 yang telah
secara tegas korporasi atau perusahaan multinasional sebagai pelaku tindak pidana
penghindaran pajak. Konsep pertanggungjawaban pidana wajib pajak badan
dalam undang-undang pajak Malaysia dan Nigeria perlu diadopsi ke dalam
undang-undang pajak Indonesia agar mampu mempertanggungjawabkan pidana
perusahaan multinasional dalam tindak pidana penghindaran pajak. Sarana nonpenal
yaitu perlunya dibangun good corporate governance, perlunya
ekstentifikasi pajak dan diadakannya perjanjian perpajakaan atau tax treaty.
Upaya pembebanan pertanggungjawaban pidana bagi perusahaan multinasional
terdapat beberapa variasi atau sistem yang dianut dibeberapa negara. Di Indonesia
pembebanan pertanggungjawaban pidana masih kepada pengurus perusahaan
multinasional yang beroperasi di Indonesia. Berbeda dengan kasus-kasus
penghindaran pajak yang terjadi dibeberapa negara lainnya yang telah
membebankan pidana kepada perusahaan multinasional sebagai pelaku tindak
pidana penghindaran pajak. Pembebanan pertanggungjawaban pidana perlu
memperhatikan cakupan yurisdiksi hukum pidana dan masih lebih diutamakannya
penyelesaian secara administratif dibandingkan jalur pidana dalam perkara pajak
oleh pemeriksa pajak.
ABSTRACTMultinational companies who commit the crime of tax evasion is included
in the scope of the administration of criminal law or administrative penal law
where tax legislation is categorized administrative regulations in addition to the
administrative sanctions load also contains criminal sanctions. Some forms of
criminal acts committed tax evasion by multinational companies as a taxpayer,
among others: the crime of a notice (SPT), the crime of tax identification number
(TIN), the crime of bookkeeping and tax evasion a criminal offense in the form of
not depositing tax has been levied , Multinational companies use avoidance
techniques such as controlled foreign corporation, thin capitalization, transfer
pricing and thin capitalization and mergers of companies which aim to minimize
or eliminate the obligation to pay taxes. There are several criminal provisions
imposed tax in Indonesia such as the Law on General Provisions and Tax
Procedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law on
Regional Tax and Retribution. Criminal provisions in tax administration applied
also in Malaysia, Vietnam, South Africa and Germany and Nigeria through the
Companies Tax Act 2007, which has been explicitly corporation or multinational
companies as criminal tax evasion. The concept of criminal responsibility of
corporate taxpayers in tax laws Malaysia and Nigeria need to be adopted into
Indonesian tax laws to be able to account for the criminal multinationals in the
criminal offense of tax evasion. Non-penal means that the need to build good
corporate governance, the need for and the holding of ekstentifikasi tax treaties or
tax treaty perpajakaan. Efforts imposition of criminal liability for multinational
companies there are a few variations or system adopted in some countries. In
Indonesia, the imposition of criminal liability is to the management of
multinational companies operating in Indonesia. Unlike the cases of tax evasion
that occurs in some other countries which already imposes criminal to
multinationals as criminal tax evasion. Imposition of criminal responsibility needs
to pay attention to the jurisdiction of the scope of criminal law and is still more
than the administrative settlement Placed criminal path in the case of taxes by tax
inspectors., Multinational companies who commit the crime of tax evasion is included
in the scope of the administration of criminal law or administrative penal law
where tax legislation is categorized administrative regulations in addition to the
administrative sanctions load also contains criminal sanctions. Some forms of
criminal acts committed tax evasion by multinational companies as a taxpayer,
among others: the crime of a notice (SPT), the crime of tax identification number
(TIN), the crime of bookkeeping and tax evasion a criminal offense in the form of
not depositing tax has been levied , Multinational companies use avoidance
techniques such as controlled foreign corporation, thin capitalization, transfer
pricing and thin capitalization and mergers of companies which aim to minimize
or eliminate the obligation to pay taxes. There are several criminal provisions
imposed tax in Indonesia such as the Law on General Provisions and Tax
Procedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law on
Regional Tax and Retribution. Criminal provisions in tax administration applied
also in Malaysia, Vietnam, South Africa and Germany and Nigeria through the
Companies Tax Act 2007, which has been explicitly corporation or multinational
companies as criminal tax evasion. The concept of criminal responsibility of
corporate taxpayers in tax laws Malaysia and Nigeria need to be adopted into
Indonesian tax laws to be able to account for the criminal multinationals in the
criminal offense of tax evasion. Non-penal means that the need to build good
corporate governance, the need for and the holding of ekstentifikasi tax treaties or
tax treaty perpajakaan. Efforts imposition of criminal liability for multinational
companies there are a few variations or system adopted in some countries. In
Indonesia, the imposition of criminal liability is to the management of
multinational companies operating in Indonesia. Unlike the cases of tax evasion
that occurs in some other countries which already imposes criminal to
multinationals as criminal tax evasion. Imposition of criminal responsibility needs
to pay attention to the jurisdiction of the scope of criminal law and is still more
than the administrative settlement Placed criminal path in the case of taxes by tax
inspectors.]"
