Research Article
Public Prosecutor's Cassation Submission Criminal Case of Issuing Tax Invoices that are not in Accordance with The Transaction
@INPROCEEDINGS{10.4108/eai.25-5-2024.2349472, author={Agung Imam Santoso and Azis Budianto}, title={Public Prosecutor's Cassation Submission Criminal Case of Issuing Tax Invoices that are not in Accordance with The Transaction}, proceedings={Proceedings of the 4th International Conference on Law, Social Sciences, Economics, and Education, ICLSSEE 2024, 25 May 2024, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICLSSEE}, year={2024}, month={8}, keywords={crime tax cassation}, doi={10.4108/eai.25-5-2024.2349472} }- Agung Imam Santoso
Azis Budianto
Year: 2024
Public Prosecutor's Cassation Submission Criminal Case of Issuing Tax Invoices that are not in Accordance with The Transaction
ICLSSEE
EAI
DOI: 10.4108/eai.25-5-2024.2349472
Abstract
Taxation is a crucial source of state revenue for public development. Public funds are derived from the State Income and Consumption Budget (APBN), including oil, gas, taxes, non-tax revenues, and foreign loans, with taxes being the main source. Tax crimes, such as issuing invalid value-added tax invoices, cause significant financial losses. Many in Indonesia evade taxes using false invoices. Article 39A of Regulation Number 28 of 2007, which amends Regulation Number 6 of 1983, addresses these crimes. This study examines the reasons behind the appeal regarding false tax invoices and the judge's decision in case number 7322K/Pid.Sus/2022, which found the defendant guilty. The issue arose because the Public Prosecutor disagreed with the initial ruling that the defendant was not proven guilty as charged.