Sanksi Perpajakan

OLEH DWISETIATI PADA JANUARI 9, 2013Sanksi Perpajakan

Daa! Un"an#$%n"an# perpajakan "ikena "%a !a&a! sanksi, 'ai(% sanksi a"!inis(rasi
"an sanksi pi"ana) An&a!an (er*a"ap pean##aran s%a(% n+r!a perpajakan a"a 'an#
"ian&a! "en#an sanksi a"!inis(rasi saja, a"a 'an# "ian&a! "en#an sanksi pi"ana saja
"an a"a p%a 'an# "ian&a! "en#an sanksi a"!inis(rasi "an pi"ana)
Per,e"aan sanksi a"!inis(rasi "an sanksi pi"ana !en%r%( Un"an#$Un"an# Perpajakan
a"aa*-
1 Sanksi A"!inis(rasi
.er%pakan pe!,a'aran ker%#ian pa"a ne#ara, k*%s%sn'a 'an# ,er%pa ,%n#a "an
kanaikan) .en%r%( ke(en(%an "aa! Un"an#$%n"an# perpajakan a"a 3 !a&a! sanksi
a"!inis(rasi, 'ai(% - "en"a, ,%n#a, kenaikan)
2) Sanksi Pi"ana
.er%pakan siksaan "an pen"eri(aan, !en%r%( ke(en(%an "aa! Un"an#$%n"an#
perpajakan a"a 3 !a&a! sanksi pi"ana - "en"a pi"ana, k%r%n#an, "an penjara)
2 Den"a Pi"ana
/er,e"a "en#an sanksi ,er%pa "en"a a"!inis(rasi 'an# *an'a "ian&a! a(a% "ikenakan
kepa"a 0aji, pajak 'an# !ean##ar ke(en(%an pera(%ran perpajakan, sanksi ,er%pa "en"a
pi"ana seain "ikenakan kepa"a 0aji, pajak a"a j%#a 'an# "ian&a! kepa"a peja,a( pajak
a(a% kepa"a pi*ak ke(i#a 'an# !ean##ar n+r!a) Den"a pi"ana "ikenakan kepa"a (in"ak
pi"ana 'an# ,ersi1a( pean##aran !a%p%n ,ersi1a( keja*a(an)
2) Pi"ana k%r%n#an
Pi"ana k%r%n#an *an'a "ian&a! kepa"a (in"ak pi"ana 'an# ,ersi1a( pean##aran) Dapa(
"i(%j%kan kepa"a 0aji, pajak, pi*ak ke(i#a)
3) Pi"ana penjara
Pi"ana penjara sa!a *an'a "en#an Pi"ana k%r%n#an, !er%pakan *%k%!an pera!pasan
ke!er"ekaan) Pi"ana penjara "ian&a! (er*a"ap keja*a(an) An&a!an pi"ana penjara (i"ak
a"a 'an# "i(%j%kan kepa"a pi*ak ke(i#a, a"an'a kepa"a peja,a( "an kepa"a 0aji, pajak)