I Made Walesa just finished his public doctoral defense in Faculty of Law UGM on Monday (06/05/2024). His doctoral defense were attended by Prof. M. Hawin S.H., LL.M., Ph.D. as the Head of the Examination Team, Prof. Dr. Marcus Priyo Gunarto, S.H. as promoter, Dahliana Hasan, S.H., M.Tax., Ph.D. as co-promoter, and Prof. Dr. Sulistyowati, S.H., M.Hum., Dr. Supriyadi, S.H. M.Hum., Adrianto Dwi Nugroho, S.H., Adv. LL.M., LL.D., Prof. Dr. Haula Rosdiana, M.Si. as members of the Examination Team.
The research in this exam is entitled "Redesigning the Regulation of Corporate Criminal Liability in Criminal Acts in the Field of Taxation". The dissertation compiled by I Made Walesa aims to analyze the characteristics of corporate crimes in the field of taxation, the problems of regulating corporate criminal liability, and redesigning the regulation of corporate criminal liability in criminal acts in the field of taxation in the future.
In the dissertation, four conclusions were drawn. First, the characteristics of criminal acts in the field of taxation in general were obtained, namely: (1) having administrative penal law characteristics; (2) Being a formal crime; (3) as ultimum remedium. There are also characteristics of criminal acts in the field of taxation specifically committed by Corporate Taxpayers, namely: (1) As a white collar crime; (2) Being a criminal violation of corporate tax obligations as a corporate taxpayer; (3) The result of losses to state revenue from criminal acts in the field of taxation by corporations is very large. Second, there is a problem of legal uncertainty: (1) Ambiguity of norms in the regulation of corporate criminal law subjects in the field of taxation; (2) Inconsistency of Tax Apparatus and Law Enforcement; (3) Discrepancy in Court Decisions. Third, the regulation of corporate criminal liability for criminal acts in the field of taxation in the future, namely through the renewal of the KUP Law. The renewal includes, among others, explicit-comprehensive formulation: (1) Corporations as subjects of criminal tax law; (2) If a tax crime is committed by a corporation (3) Corporate error by adhering to the principle of no crime without error (4) Model of corporate criminal liability in the field of taxation which allows for liability for both the corporation and the material perpetrator (5) The formulation of articles reflects the theory of identification liability and the theory of corporate culture, in accordance with the characteristics of criminal acts in the field of taxation by corporations (6) Formulation of criminal sanctions against corporations in the field of taxation with a system of multiple fines in an effort to optimize the recovery of state revenue losses in the field of taxation.
Dr. I Made Walesa, S.H., M.Kn. is the 267th doctor that graduated from Faculty of Law UGM and the 6215th doctor that graduated from Universitas Gadjah Mada.
This event is the form of support and the implementation of Sustainable Development Goals on the 4th and 16th goal in regards to the Quality Education and the Peace, Justice, and Strong Institutions.
Author : Aulianisa Azza Camelia
