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VOlUME 04 ISSUE 05 MAY 2021
Application of Criminal Substitution Fines in the Form of Confiscation ofthe Convicted’s Assets in Taxation Crimes
1Iwan Yuhandri,2 Handoyo Prasetyo
1,2Faculty of Law, Universitas Pembangunan Nasional Veteran Jakarta, RS. Fatmawati Street, South Jakarta City, 12450
DOI : https://doi.org/10.47191/ijsshr/v4-i5-18

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ABSTRACT

The Law on General Provisions and Procedures for Taxation (UU KUP) does not regulate the confiscation of convicted assets in lieu of fines as well as criminal confinement in lieu of fines. This led to a different opinion among the judges in handing down the verdict, thus causing legal uncertainty. The method used in this writing uses a type of normative legal research, with a statute approach and case approach, using primary legal materials, by collecting data on a library research basis, then analyzed using qualitative methods. Judges in imposing criminal substitute fines in the field of taxation there are two different opinions in the court's decision, namely: First, the verdict that directly substantiates the seizure of criminal property if the convicted does not pay the fine; Second, directly subsiste the confinement in lieu of fines if the convict does not pay the fine, without confiscating the property of the convicted. Criminal confinement in lieu of fines refers to Article 30 and Article 31 of the Penal Code (KUHP).

KEYWORDS

Criminal Substitution Fines, Confiscation of the Convict’s Assets, Taxation Crime

REFERENCES


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1) Indonesia, 1945 Constitution of the Republic of Indonesia, Jakarta.
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3) Decision of the North Jakarta District Court Number 420/Pid.Sus/2020/PN.Jkt.Utr dated August 25, 2020

VOlUME 04 ISSUE 05 MAY 2021

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