MANIPULASI PAJAK PERUSAHAAN MERUPAKAN TINDAK PIDANA KORUPSI Repository - UNAIR REPOSITORY

I . U R A I A N F A K T A

K a s u s p o s i s i y a n g me n y a n g k u t ma s a l a h k o r u p s i d i

I n d o n e s i a , y a i t u b e r d a s a r k a n P u t u s a n Ma h k a ma h # A g u n g

R e g . n o . 4 9 2 k / P i d / 1 9 8 3 , y a n g d a p a t d i k e mu k a k a n s e c a r a

r i n g k a s s e b a g a i b e r i k u t :

H a j i me T a k a d a , u mu r 4 1 t a h u n , t e mp a t l a h i r :

O s a k a J e p a n g , j e n i s k e l a mi n l a k i - I a k i , k e b a n g s a a n

J e p a n g , a g a ma B u d h a , p e k e r j a a n E x Di r e k t u r - A c c o u n t i n g

P T . T O B U S C O ( P T . T O B U I N D O N E S I A S T E E L C O L T D) , t e mp a t

t i n g g a l t e l a h m e n i n g g a 1 k a n I n d o n e s i a s e j a k t a n g g a l 6

S e p t e mb e r 1 9 7 8 .

P e mo h o n d a l a m h a l i n i J a k s a d a n T e r mo h o n Ka s a s i

H a j i me T a k a d a b e r a d a d i l u a r t a h a n a n d i mu k a p e r s i d a n g a n

P e n g a d i i a n Ne g e r i J a k a r t a S e l a t a n t a n g g a l 4 A g u s t u s

1 9 8 2 No , 4 3 2 1 / 7 - B / J B / 1 9 8 2 t e r s e b u t k a r e n a d i d a k w a

me r u g i k a n k e u a n g a n a t a u p e r e k o n o mi a n n e g a r a d e n g a n

t u j u a n me mp e r k a y a d i r i s e n d i r i d e n g a n c a r a me i a k u k a n

s e r a n g k a i a n p e r b u a t a n me l a w a n h u k u m s e h i n g g a me r u g i k a n

k e u a n g a n n e g a r a s e b a g a i b e r i k u t :

P a d a b u l a n Ap r i l 1 9 7 8 s a mp a i d e n g a n b u l a n

S e p t e mb e r 1 9 7 8 " s e t i a p b u l a n n y a t e l a h me i a k u k a n

p e l a n g g a r a n t e r h a d a p p a s a l 4 4 j o 4 5 U n d a n g - u n d a n g P a j a k

P e n j u a l a n 1 9 5 1 y a n g t e l a h d i u b a h d a n d i t a mb a h t e r a k h i r

me n y u r u h o r a n g l a i n ( F UJ I OKA) y a n g b u k a n p e n g u r u s

P T . T O B U S C O u n t u k t i d a k s e l u r u h n y a me mb e r i t a h u k a n

j u ml a h y a n g s e h a r u s n y a d i k e n a k a n p a j a k p e n j u a l a n k e p a d a

I n s p e k s i P a j a k P e n a n a ma n Mo d a l A s i n g s e b a g a i ma n a

d i i n a k s u d k a n p a s a l 1 0 U n d a n g - u n d a n g P a j a k P e n j u a l a n

1 9 5 1 , y a i t u d e n g a n me n g u r a n g i j u ml a h t r a n s a k s i

p e n j u a l a n d a n a t a u me mp e r k e c i l h a r g a p e n j u a i a n y a n g

s e b e n a r n y a . J u ml a h t r a n s a k s i p e n j u a l a n y a n g - s e b e n a r n y a

s e j u ml a h 7 4 b u a h d e n g a n j u ml a h n i l a i p e n j u a l a n y a n g

d i k e n a k a n p a j a k p e n j u a l a n R p . .1 . 3 5 1. 3 6 3 . 4 3 3 , 0 0 t e t a p i

y a n g d i b e r i t a h u k a n h a n y a 6 1 b u a h t r a n s a k s i p e n j u a l a n

d e n g a n j u ml a h n i l a i p e n j u a l a n y a n g d i k e n a k a n p a j a k

p e n j u a l a n s e b e s a r ' Rp . 3 2 6 . 2 5 0 . 8 9 9 , 9 0 . Ha l i n i

me r u p a k a n p e l a n g g a r a n t e r h a d a p p a s a l 4 3 j o 4 5 U n d a n g -

u n d a n g P a j a k P e n j u a l a n 1 9 5 1 y a n g t e l a h d i u b a h d a n

d i t a mb a h t e r a k h i r d e n g a n UU N o . 2 t a h u n 1 9 6 8 y a i t u t i d a k

s e l e n g k a p n y a me l u n a s k a n p a j a k p e n j u a l a n d e n g a n

p e n y e t o r a n d a l a m Ka s N e g a r a s e 1 a mb a t - l a mb a t n y a d a l a m 1 0

h a r i d a l a m b u l a n b e r i k u t n y a s e b a g a i ma n a d i ma k s u d k a n

d a l a m p a s a l 9 UU P a j a k P e n j u a l a n 1 9 5 1 , y a i t u y a n g

s e h a r u s n y a d i l u n a s k a n s e b e s a r Rp . 6 7 . 5 6 8 . 1 7 1 , 6 5 t e t a p i

y a n g d i s e t o r k a n h a n y a s e b e s a r Rp . 1 6 . 3 1 2 . 5 4 5 , 1 0 .

s e b a g a i MP O WA P U b e r d a s a r k a n s u r a t K e p a l a I n s p e k s i

P a j a k P e n a n a ma n Mo d a l No . 2 7 4 1 8 2 t a n g g a l 3 0 N o p e mb e r

1 9 7 3 t i d a k p e r n a h me mb e r i k a n l a p o r a n t e n t a n g p e n y e t o r a n

p a j a k o r a n g l a i n y a n g t e r h u t a n g k e Ka s N e g a r a k e p a d a I n s p e k s i P a j a k P e n a n a ma n Mo d a i A s i n g s e b a g a i ma n a y a n g

d i ma k s u d k a n d a l a m p a s a l 1 4 j o 1 5 P P No . 1 1 t a h u n 1 9 6 7

s e b e s a r Rp . 2 7 . 0 2 7 . 2 6 8 , 6 6 .

T u d u h a n k e t i g a y a i t u t e l a h me i a k u k a n k e j a h a t a n

me l a n g g a r p a s a l 3 9 j o 4 5 U n d a n g - u n d a n g P a j a k P e n j u a l a n

1 9 5 1 y a i t u t e l a h me n g i s i d a n a t a u me n y u r u h o r a n g l a i n

me n g i s i s u r a t p e mb e r i I a h u a n p a j a k p e n j u a l a n y a n g t i d a k

l e n g k a p a t a u t i d a k b e n a r s e b a g a i ma n a d i ma k s u d k a n d a l a m

p a s a l 1 0 U n d a n g - u n d a n g P a j a k P e n j u a l a n 1 9 5 1 d e n g a n c a r a

s e p e r t i y a n g t e l a h d i u r a i k a n d i a t a s .

D e n g a n p e r b u a t a n - p e r b u a t a n s e b a g a i ma n a t e l a h

d i u r a i k a n d i a t a s , me n g a k i b a t k a n T e r d a k w a t e l a h :

a . Me mp e r k a y a s u a t u b a d a n y a i t u P T . T O B U S C O s e b e s a r

s e l i s i h a n t a r a p a j a k p e n j u a l a n d a r i MP O WA P U y a n g

s e h a r u s n y a d i s e t o r P T . T O B U S C O d i k u r a n g i p a j a k

p e n j u a l a n MP O WA P U y a n g t e l a h d i s e t o r t e r d i r i d a r i :

P a j a k P e n j u a l a n + Rp . 5 1 . 2 5 5 . 6 2 6 , 5 5

MP O - WA P O + Rp . 2 7 . 0 2 7 . 2 6 8 , 6 6

b . S e c a r a l a n g s u n g a t a u t i d a k l a n g s u n g me r u g i k a n

k e u a n g a n n e g a r a d i s e k t o r p e n e r i ma a n p a j a k s e b e s a r

Rp . 7 8 . 2 8 2 . 8 9 5 , 2 1 , s e b a g a i ma n a d i a t u r d a n d i a n c a m »

h u k u ma n d a l a m p a s a l 1 a y a t 1 s u b a j o p a s a l 2 3 j o

p a s a l 2 8 j o p a s a l 3 4 s u b c UU No . 3 / 1 9 7 1 .

J a k s a P e n u n t u t U mu m y a n g p a d a p o k o k n y a mo h o n

a g a r P e n g a d i l a n Ne g e r i J a k a r t a S e l a t a n me mu t u s k a n

s e b a g a i b e r i k u t :

1. Me n y a t a k a n T e r d a k w a H a j i me T a k a d a e x D i r e k t u r

A c c o u n t i n g P T . T O B U I N D O N E S I A S T E E L C O L T D b e r s a l a h

me l a k u k a n t i n d a k p i d a n a k o r u p s i s e b a g a i ma n a d i a t u r

d a n d i a n c a m d e n g a n p i d a n a d a l a m p a s a l 1 a y a t 1 s u b a

j o p a s a l 2 3 j o p a s a l 2 8 j o p a s a l 3 4 s u b c U U No .

3 / 1 9 7 1 ,

2 . Me n j a t u h k a n p i d a n a s e c a r a i n a b s e n t i a b e r u p a :

a . p i d a n a p e n j a r a 1 t a h u n 6 b u l a n .

b . p i d a n a d e n d a Rp . 3 0 . 0 0 0 . 0 0 0 , 0 0 , s u b s i d a i r 6 b u l a n

k u r u n g a n .

3 . Me n g h u k u m T e r d a k w a d a l a m k e d u d u k a n s e l a k u p e n a n g g u n g

j a w a b / D i r e k t u r A c c o u n t i n g P T . T O B U S C O s e j a k b u l a n

Ap r i l 1 9 7 8 s a mp a i d e n g a n b u l a n S e p t e mb e r 1 9 7 8 , u n t u k

me mb a y a r k e p a d a N e g a r a s e b e s a r Rp . 7 8 . 2 8 2 . 8 9 5 , 2 1

4 . S e l a n j u t n y a me mi n t a k e p a d a p e n g a d i l a n a g a r

me n e t a p k a n d a n me w a j i b k a n T e r d a k w a me mb a y a r d e n d a

d a r i p a j a k - p a j a k t e r h u t a n g ( k u r a n g s e t o r ) u n t u k

P P n d a n MP O s e l a ma ma s a j a b a t a n n y a s e l a k u

D i r e k t u r A c c o u n t i n g P T , T O B U S C O s e l a ma s e j a k b u l a n

Ap r i l s a i n p a i b u l a n S e p t e mb e r 1 9 7 8 s e b e s a r

Rp . 2 8 6 . 2 8 4 . 1 3 2 , 0 0 .

5 . Me n y a t a k a n b a r a n g b u k t i t e t a p d i l a mp i r k a n d a l a m

b o r k a s .

6 . Me n y a t a k a n T e r d a k w a u n t u k me mb a y a r b i a y a p e r k a r a

s e b e s a r Rp - 7 . 0 0 0 , 0 0 .

D e n g a n me mp e r h a t i k a n p a s a l 1 a y a t 1 s u b a j o

p a s a l 2 8 j o p a s a l 3 4 ' s u b c UU No . 3 / 1 9 7 1 j o p a s a l 9 ,

p a s a l 1 0 , p a s a l 4 3 , p a s a l 4 4 , p a s a l 4 5 UU P a j a k

P e n j u a l a n 1 9 5 1 y a n g t e l a h d i u b a h d a n d i t a mb a h t e r a k h i r

d e n g a n UU No . 2 / 1 9 6 8 j o p a s a l 2 0 P e r a t u r a n P e me r i n t a h

No . 1 1 / 1 9 6 7 , ma k a T e r d a k w a t e l a h d i n y a t a k a n b e r s a l a h

me i a k u k a n k e j a h a t a n s e p e r i i d a l a m P u t u s a n P e n g a d i l a n

Ne g e r i y a n g a ma r l e n g k a p n y a b e r b u n y i s e b a g a i b e r i k u t :

D e n g a n a c a r a i n a b s e n t i a ,

1. Me n y a t a k a n T e r d a k w a H a j i me T a k a d a t e r s e b u t d i a t a s

b e r s a l a h me i a k u k a n k e j a h a t a n t i n d a k p i d a n a k o r u p s i

me l a n g g a r p a s a l 1 a y a t 1 s u b a j o p a s a l 2 8 j o p a s a l

4 3 , p a s a l 4 4 , p a s a l 4 5 UU P a j a k P e n j u a l a n 1 9 5 1 y a n g

t e l a h d i u b a h d a n d i t a mb a h t e r a k h i r d e n g a n UU

No . 2 / 1 9 6 8 j o p a s a l 2 0 P P No . 1 1 / 1 9 6 7 . At a s

k e s a l a h a n n y a i t u i a d i p i d a n a p e n j a r a s e l a ma 1 t a h u n

6 b u l a n , d a n d e n d a s e b e s a r Rp . 3 0 . 0 0 0 . 0 0 0 , 0 0 ,

s u b s i d a i r 6 b u l a n k u r u n g a n ;

2 . Me n g h u k u m P T . T O B U S C O u n t u k me mb a y a r k e p a d a n e g a r a

s e j a k b u l a n Ap r i l 1 9 7 8 s a mp a i d e n g a n b u l a n S e p t e mb e r

1 9 7 8 s e b e s a r Rp . 7 8 . 2 8 2 . 8 9 5 , 2 1 s e b a g a i p e mb a y a r a n

u a n g p e n g g a n t i y a n g d i p e r o l e h d a r i b a s i l t i n d a k

p i d a n a k o r u p s i i n i ;

3 . Me n g h u k u m P T . T O B U S C O u n t u k me mb a y a r p a j a k s e j a k

b u l a n Ap r i l 1 9 7 8 s a mp a i b u l a n S e p t e mb e r 1 9 7 8

d e n d a p a j a k t e r h u t a n g u n t u k MP O WA P U s e b e s a r

Rp . 2 8 6 . 2 8 4 . 1 3 2 , 0 0 ;

4 . Me mu t u s k a n b a r a n g b u k t i t e t a p t e r l a mp i r d a l a m b e r k a s

p e r k a r a i n i ;

5 . Me n g h u k u m T e r d a k w a u n t u k me mb a y a r b i a y a p e r k a r a i n i

s e b e s a r Rp . 7 . 0 0 0 , 0 0 ;

P u t u s a n P e n g a d i l a n N e g e r i t e r s e b u t p a d a t i n g k a t

b a n d i n g t e l a h d i p e r b a i k i o l e h P e n g a d i l a n T i n g g i J a k a r t a

d e n g a n p u t u s a n n y a t a n g g a l 1 7 S e p t e mb e r 1 9 8 2 No . 8 9

1. Me n y a t a k a n T e r d a k w a H a j i me T a k a d a y a n g t e l a h

d i p a n g g i l d e n g a n s e . me s t i n y a t i d a k h a d i r d a l a m s i d a n g

p e n g a d i l a n t a n p a a l a s a n y a n g s a h ;

2 . Me n y a t a k a n T e r d a k w a H a j i me T a k a d a t e r s e b u t t e l a h

b e r s a l a h me i a k u k a n t i n d a k p i d a n a k o r u p s i ;

3 . Me n g h u k u m T e r d a k w a k a r e n a n y a d e n g a n h u k u ma n p e n j a r a

s e l a ma 1 t a h u n 6 b u l a n ;

4 . Me n g h u k u m p u l a T e r d a k w a u n t u k me mb a y a r d e n d a s e b e s a r

Rp . 3 0 . 0 0 0 . 0 0 0 , 0 0 ;

5 . Me n e t a p k a n b a h w a d e n d a i t u a p a b i l a t i d a k d i b a y a r

a k a n d i g a n t i d e n g a n k u r u n g a n 6 b u i a n ;

6 . Me n g h u k u m T e r d a k w a u n t u k me mb a y a r b i a y a p e r k a r a y a n g

d a l a m t i n g k a t I ' s e b e s a r Rp . 7 . 0 0 0 , 0 0 d a n t d a l a m

t i n g k a t b a n d i n g a d a l a h s e b e s a r Rp . 2 . 5 0 0 , 0 0 ;

7 . Me me r i n t a h k a n a g a r b a r a n g - b a r a n g b u k t i b e r u p a s u r a t -

s u r a t t e t a p d i l a mp i r k a n d a l a m b e r k a s p e r k a r a ;

At a s k e p u t u s a n P e n g a d i l a n T i n g g i b a i k J a k s a p a d a

Ka j a r i ma u p u n T e r h u k u m me n g a j u k a n Ka s a s i d e n g a n n o mo r

4 3 2 l / 7 - B / P i d / l 9 8 2 . A d a p u n k e b e r a t a n - k e b e r a t a n y a n g

d i a j u k a n o l e h P e mo h o n K a s a s i J a k s a p a d a p o k o k n y a a d a l a h

s e b a g a i b e r i k u t :

1. P e n g a d i l a n T i n g g i t i d a k me l a k s a n a k a n c a r a me n u r u l

k e l e n t u a n u n d a n g - u n d a n g , k a r e n a t i d a k me mb e r i k a n

S i h o mb i n g s e l a k u J a k s a P e n u n t u t Umu r n ) u n t u k

me mp e l a j a r i b e r k a s d p i P e n g a d i l a n T i n g g i s e b a g a i ma n a

y a n g d i ma k s u d d a l a m p a s a l 2 3 6 a y a t 3 KUHAP .

2 . P e n g a d i l a n T i n g g i me n e r a p k a n h u k u m t i d a k b e r d a s a r k a n

y a n g d i p e r t i mb a n g k a n me n u r u t h u k u m o l e h P e n g a d i l a n

Ne g e r i J a k a r t a S e l a t a n y a n g d a l a m k a s u s p e r k a r a i n i a d a l a h p a s a l 3 4 s u b c UU P e r p a j a k a n .

Ma h k a ma h A g u n g b e r d a s a r k a n p e r t i mb a n g a n a t a s

k e b e r a t a n - k e b e r a t a n t e r s e b u t b e r p e n d a p a t b a h w a

k e b e r a i a n t e r s e b u t t i d a k d u p a t d i b e n a r k a n , o l e h k a r e n a

P e n g a d i l a n T i n g g i l i d a k s a l a h me n e r a p k a n h u k u m.

A d a p u n k e b e r a t a n - k e b e r a t a n y a n g d i a j u k a n o l e h

P e mo h o n K a s a s i / T e r d n k w a p a d a p o k o k n y a a d a l a h s e b a g a i

b e r i k u t :

1. S e c a r a h u k u m T e r d a k w a b e l u m p e r n a h d i p a n g g i l s e c a r a

s a h u n t u k me n g h a d a p s i d a n g P e n g a d i l a n J a k a r t a

S e l a t a n , k a r e n a J a k s a P e n u n t u t Umu r n me n y a mp a i k a n

p e mb e r i t a h u a n / p e ma n g g i l a n a g a r T e r d a k w a me n g h a d a p

s i d a n g t i d a k d i l a k u k a n s e p e r t i y a n g d i a t u r d a l a m

p a s a l 1 4 5 KUHAP .

2 . T e r d a k w a t i d a k me me n u h i u n s u r s e b a g a i s u b y e k t i n d a k

p i d a n a k o r u p s i .

3 . P a d a d i r i T e r d a k w a t i d a k a d a u n s u r k e s e n g a j a a n u n t u k

4 . U n d a n g - u n d a n g y a n g d i t u d u h k a n t e r h a d a p T e r d a k w a

t i d a k t e r b u k t i s e c a r a s a h d a n me y a k i n k a n k a r e n a s u b y e k u n d a n g - u n d a n g t e r s e b u t a d a l a h b a d a n h u k u m,

b u k a n p r i b a d i s e o r a n g p e n g u r u s , s e h i n g g a Ma j e l i s

y a n g me n y a t a k a n T e r d a k w a s e b a g a i s u b y e k u n d a n g -

u n d a n g p a j a k y a n g b e r s a n g k u t a n h a r u s d i t o l a k .

Ma h k a ma h A g u n g b e r d a s a r k a n p e r t i mb a n g a n a t a s

k e b e r a t a n - k e b e r a t a n t e r s e b u t b e r p e n d a p a t :

1. Me n g e n a i k e b e r a t a n a d . l :

K e b e r a t a n i n i t i d a k d i b e n a r k a n , k a r e n a p a n g g i l a n

t e l a h d i s a mp a i k a n k e a l a ma t t e i n p a t T e r d a k w a b e k e r j a

y a n g d i t e r i ma H. S h i n o h a r a , k a r e n a T e r d a k w a t e l a h

m e n i n g g a 1 k a n I n d o n e s i a d a n a l a ma l n y a t i d a k

d i k e t a h u i , s e h i n g g a me s k i p u n p a n g g i l a n t i d a k

me me n u h i p a s a l 1 4 5 a y a t 2 d a n 5 KUHAP , p a n g g i l a n

t e r s e b u t d a p a t d i a n g g a p t e l a h d i l a k u k a n d e n g a n

s e me s t i n y a .

2 . Me n g e n a i k e b e r a t a n - k e b e r a t a n a d . 2 d a n a d . 4 :

P e n g a d i l a n T i n g g i t i d a k s a l a h me n e r a p k a n h u k u m,

s e h i n g g a k e b e r a t a n - k e b e r a t a n t e r s e b u t l i d a k d a p a t

d i t e r i ma .

3 . Me n g e n a i k e b e r a t a n a d . 3 :

P e n g a d i l a n T i n g g i t i d a k s a l a h me n e r a p k a n h u k u m,